District of Columbia payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in District of Columbia, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | DC Office of Tax and Revenue (OTR) (opens in a new tab) | OTR, Withholding Tax Forms (opens in a new tab) | |
| Withholding rates | 4% to 10.75% | OTR, DC Individual and Fiduciary Income Tax Rates (tax years beginning after 12/31/2021) (opens in a new tab) | |
| Supplemental wages | Aggregate method only | 9 DCMR §139, Supplemental Wage Payments (DC Municipal Regulations) (opens in a new tab) | |
| Reciprocity | None | D.C. Code §1-206.02(a)(5) (Home Rule Act: no tax on nonresidents' personal income) (opens in a new tab) | |
| Employee's withholding form | Form D-4 | OTR, Withholding Tax Forms (D-4 Employee Withholding Allowance Certificate) (opens in a new tab) | |
| Local income taxes | No | OTR, DC Individual and Fiduciary Income Tax Rates (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $18.40 | DOES Office of Wage-Hour, Public Notice: District of Columbia Minimum Wage Increase (2026) (opens in a new tab) | |
| Tipped employees, cash wage | $10.30 | DOES Office of Wage-Hour, Public Notice: District of Columbia Minimum Wage Increase (2026) (opens in a new tab) | |
| Rises with inflation | Yes | D.C. Code §32-1003(a)(6) (opens in a new tab) | |
| Local rates | No separate local rates: DC is a single jurisdiction. The rate covers an employee who spends more than 50% of work time in DC, or is DC-based with no other jurisdiction over 50%; and any hour worked in DC once the employee works 2+ hours in DC in a week for the same employer. | D.C. Code §32-1003(b), (b-1) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
DC Paid Family Leave
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | D.C. Code §32-1534, security for payment of compensation (opens in a new tab) | |
| State fund | None; private insurers | D.C. Code §32-1534, security for payment of compensation (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in District of Columbia
Employer taxes and contributions on one employee's pay in District of Columbia, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $274.63
- First check of the year
- Cost per check
- $2,582.32
- Pay included, first check
- Cost per year
- $65,343.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,501.54, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| District of Columbia unemployment | 2.7% on the first $9,0002.7%, or the average rate of all employers for the prior 12 months ending June 30 if higher; plus a separate 0.2% administrative funding assessmentAssessments in the rows below | $62.31None after check 4 | $243.00 | DOES, Tax Rate Questions; D.C. Code §51-103(c)(3)(A) and §51-103(m) (opens in a new tab) |
| Administrative funding assessment (all employers) | 0.2% on the first $9,000 | $4.62None after check 4 | $18.00 | DOES, Tax Rate Questions; D.C. Code §51-103(c)(3)(A) and §51-103(m) (opens in a new tab) |
| DC Paid Family Leave, employer share | 0.75% of all pay | $17.31 | $450.00 | DOES Office of Paid Family Leave, Employer Information (PFL Tax Rate Table, Calendar Year 2026) (opens in a new tab); D.C. Code §32-541.01(22) ('wages' as in §51-101(3)) (opens in a new tab) |
| Employer taxes and contributions | $274.63 | $5,343.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,582.32 | $65,343.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- DOES, UI Tax for Employers (opens in a new tab)
- DOES, Tax Rate Questions (taxable wage base of $9,000 for this calendar year) (opens in a new tab)
- D.C. Code §51-103(e)(6), taxable wages (opens in a new tab)
- DOES, Liability Questions (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 Credit Reductions (xlsx, Jan 15, 2026) (opens in a new tab)
- OTR, Withholding Tax Forms (opens in a new tab)
- OTR, DC Individual and Fiduciary Income Tax Rates (tax years beginning after 12/31/2021) (opens in a new tab)
- 9 DCMR §139, Supplemental Wage Payments (DC Municipal Regulations) (opens in a new tab)
- D.C. Code §1-206.02(a)(5) (Home Rule Act: no tax on nonresidents' personal income) (opens in a new tab)
- DOES Office of Wage-Hour, Public Notice: District of Columbia Minimum Wage Increase (2026) (opens in a new tab)
- D.C. Code §32-1003(a)(6) (opens in a new tab)
- DOES Office of Paid Family Leave, Employer Information (opens in a new tab)
- D.C. Code §32-541.03 (contribution by the covered employer) (opens in a new tab)
- D.C. Code §32-541.01(22) ('wages' as in §51-101(3)) (opens in a new tab)
- D.C. Code §32-1534, security for payment of compensation (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.