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PAYROLL TAX REGISTRATION

District of Columbia payroll tax registration

What to set up in District of Columbia before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in District of Columbia (Worklio Insurance) (opens in a new tab)
    Source
    code.dccouncil.gov/us/dc/council/code/sections/32-1534 (opens in a new tab), checked October 5, 2026
  2. State tax accounts

    File Form FR-500 (Combined Business Tax Registration) on MyTax.DC.gov: registers DC withholding with OTR and starts the DOES unemployment liability determination

    Deadline
    Before the first payroll
    Agency
    Withholding: DC Office of Tax and Revenue (OTR) (opens in a new tab)
    Online
    mytax.dc.gov (opens in a new tab)
    Returns
    Quarterly return FR-900Q for employers required to pay monthly or quarterly; annual FR-900A only for wage filers under $200 a year; filed electronically on MyTax.DC.gov
    Agency
    Unemployment: DC Department of Employment Services (DOES), Office of Unemployment Compensation, Tax Division (opens in a new tab)
    Online
    essp.does.dc.gov (opens in a new tab) (DOES Employer Self-Service Portal: UI registration per the UI Tax Employer Handbook, and wage reports and payments); DOES's Registration Questions page instead points new employers to Form FR-500 on mytax.dc.gov (opens in a new tab)
    Source
    does.dc.gov/service/registration-questions (opens in a new tab), checked October 5, 2026
  3. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of the start date
    Agency
    District of Columbia Directory of New Hires (Office of the Attorney General) (opens in a new tab)
    Online
    dc-newhire.com (opens in a new tab)
    Source
    code.dccouncil.gov/us/dc/council/code/sections/46-226.06 (opens in a new tab), checked October 5, 2026
  4. State tax accounts

    Register for UI in the DOES Employer Self-Service Portal (ESSP), unless DOES has already assigned the six-digit UI account from the FR-500; ESSP covers UI and Paid Family Leave reporting

    Deadline
    Before the first quarterly UC30 report
    Source
    does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/UI%20Tax%20Employer%20Handbook%20-%20January%202022.pdf (opens in a new tab), checked October 6, 2026
  5. State tax accounts

    File the first UC30 and pay UI and PFL tax in ESSP; file the first FR-900Q

    Deadline
    UC30 and PFL by the last day of the month after the quarter of the first pay dateDue on January 31, 2027 even though it is a Sunday.
    Rates
    District of Columbia payroll tax rates
    Source
    does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/UI%20Tax%20Employer%20Handbook%20-%20January%202022.pdf (opens in a new tab), checked October 6, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not confirmed: no official source settled it on the check date, so none is shown.

Not needed in District of Columbia

Also in District of Columbia

More on District of Columbia

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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