District of Columbia Payroll Services

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District of Columbia Payroll Tax and Labor Laws

Get your District of Columbia State Tax ID Number

Click Here to Obtain State Tax and Unemployment ID 
Note: DC is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI). 

Did you know that the District of Columbia has informal reciprocal agreements with Virginia and Maryland, and residents of the District working in those states are not subject to District withholding unless they voluntarily request that District tax be withheld? 

District of Columbia Wage and Hour Laws

Employees covered by the District of Columbia's minimum wage law must be paid at least $17.00 per hour. All employees are covered except those specifically exempt by statute; among those exempt are individuals employed in executive, administrative, or professional capacities and outside salespersons. 

District of Columbia Payroll for Employers

Employers covered by the District of Columbia's wage payment law must pay wages at least twice in a calendar month. Paydays must be not more than 10 working days following the close of pay periods, except where different pay periods are specified in collective bargaining agreements. 

District of Columbia Unemployment:


Taxable Wage Base ($000s):                              $9,000
New Employer Rate (% Taxable Wages):            2.7%
Employee Tax Rate (% Taxable Wages):           None

District of Columbia Income Tax Withholding

The District of Columbia law requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Office of Tax and Revenue. 

District of Columbia Benefits

District of Columbia Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                 No

The District of Columbia has no voting time leave law.

District of Columbia Tax Resources


SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation. 
 
 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs. 

Revised 1/1/2024