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
It’s worth noting that DC is a “Joint Application” state. ONLY ONE APPLICATION FOR TWO IDENTIFICATION NUMBERS (one for SIT and one for SUI).

Did you know that the District of Columbia has informal reciprocal arrangements with Virginia and Maryland, and District citizens working in those states are not subject to District withholding unless they seek it voluntarily?

District of Columbia Wage and Hour Laws

Employees covered by the minimum wage legislation in the District of Columbia must be paid at least $15.00 per hour. Except for those explicitly exempted by legislation, all workers are covered, with the exception of those engaged in executive, administrative, or professional capacity, as well as outside salespeople.

District of Columbia Payroll for Employers

District of Columbia Unemployment:

Taxable Wage Base ($000s):                        9,000

New Employer Rate (% Taxable Wages)    2.7

Employee Tax Rate (% Taxable Wages)     None

Your employers are required by law to withhold state income tax from employees’ pay and return the amounts withheld to the Office of Tax and Revenue in the District of Columbia.

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.

How do I report new hires to the state?

• Report new hires online
• Mail or Fax the New Hire Reporting Form
• District of Columbia
  Directory of New Hires
  PO Box 457
  Norwell, MA, 02061
• Phone: (877) 846-9523 Ext. 300
• Fax: (877) 892-6388
• Email 

How do I submit Child Support payments?

• Remit payments online
• Child Support Services Division
  One Judiciary Square
  441 4th Street, NW, N550
  Washington, DC 20001
• Phone: (202) 442-9900
• Email: [email protected]

District of Columbia Tax Resources