Washington DC

Withholding

Withholding requirements

Have to complete Form FR-500. DC employers can register online at www.otr.cfo.dc.gov

Supplemental rate

Employers who are newly liable for unemployment compensation taxes are assigned a standard tax rate equal to the average rate contributions paid by all employers during the preceding year, or 2.7 percent, whichever is higher. A new employer rate remains in effect until the employer can be rated based on experience.

State Unemployment Insurance (SUI)

Wage base

$9,000

Contribuitions

Rates range from 1.60% to 7.00%. New employers use 2.70%.

More information

Labor

Minimum wage

$13.25

Termination Pay

If fired pay by next business day. If an employee quits, they receive their pay the next regular payday or seven days, whichever comes sooner.

More information

New Hire Filing

Reporting deadline

Employers must report hiring within 20 days.

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

Employers can pay the
Child Support Services Division
One Judiciary Square
441 4th Street, NW, N550
Washington, DC 20001
Phone: 202-442-9900

Other

New employer registration

Have to complete Form FR-500. DC employers can register online at www.otr.cfo.dc.gov

Local taxes

N/A

Reciprocal states

Virginia

Disability insurance

N/A

Helpful links

Child Support Services Division: www.cssd.dc.gov
Office of Tax and Revenue: www.otr.cfo.dc.gov

Last Updated

05/01/2019

bg-large-2

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.

Questions?

We're here to help. Contact us for any help you might need.