2025 YEAR END
Withholding
Withholding requirements
Complete Form D4.
Supplemental rate
The DC supplemental wage/bonus withholding rate for 2025 is 8.95%.
State Unemployment Insurance (SUI)
Wage base
$9,000
Contributions
- Range for experienced employers: 1.9% to 7.4%, depending on the employer’s layoff history and other factors.
- Rate for new employers: 2.70%, until they qualify for an experience rating (typically after 4–5 years).
More information
- Employers must file quarterly wage reports using Form UC-30:
- Due dates: April 30, July 31, October 31, and January 31.
- Annual filers (e.g., household employers) use Form UC-30H, due April 15 of the following year.
Labor
Minimum wage
$17.95
Termination Pay
- If an employee is fired:
- Final wages must be paid by the next business day.
- Exception: If the employee handled money, the employer has 4 days to verify accounts before paying.
- If an employee quits or resigns:
- Final wages must be paid on the next regular payday or within 7 days, whichever comes first.
More information
Tipped employee wage:
- Currently: $10.00/hour cash wage.
- Scheduled increase: Will rise to $12.00/hour on October 1, 2025, unless further delayed.
- Employers must ensure that cash wage + tips = at least $17.95/hour. If not, they must pay the difference.
New Hire Filing
Reporting deadline
Employers must report hiring within 20 days.
Reporting online
Reporting by mail
Employers can report online or submit this information to:
District of Columbia New Hire Registry
P.O. Box 366
Holbrook, MA 02343
Fax: 877-892-6388
Phone: 877-846-9523
New hire reporting form
Form W-4
Child Support
Online payments
More information
Child Support Services Division (CSSD)
DC Child Support Clearinghouse
400 6th Street, NW, Suite 8300
Washington, DC 20001
Phone: (202) 442-9900
Email: cssdcustomerservice@dc.gov.
Other
New employer registration
Complete Form FR-500.
Local taxes
N/A
Reciprocal states
Virginia
Disability insurance
N/A
Helpful links
Last Updated
10/01/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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