District of Columbia

Updated September 24, 2024 18:26

Tax Compliance and Regulatory Resources for the District of Columbia

Stay informed about changing business regulations in Washington, D.C., with compliance resources from Avionté. Learn about key requirements your business may need to navigate, paid leave, minimum wage, and more.

Wage & Hour

Wage Type	Amount
Minimum Wage	$17.50
Minimum Cash Wage (Tipped Employee)	$10.00
City/County/Industry Specific Minimum Wages	Amount
N/A	N/A

Tax

Unemployment Type	Rule
State Unemployment Wage Base Limit	$9,000
State Unemployment Rate Range	1.9-7.4%
State Unemployment Rate for New Employers	2.70%

Supplemental State Tax Rate
None

Tax Reciprocity Rules
None. DC WH is required from DC residents regardless of the state of employment.

SOC Code Requirements
None

Special Taxes for the State
Admin Funding Surtax (ER) = .2% up to wage base Paid Family Leave (ER) - .26%

State Retirement Plans

State Retirement Savings Programs
None

Leave Law

Paid Leave Plans
DC Paid Family Leave DC Paid Sick Leave State Paid Family Medical Leave Acts Sick Leave (Accrual) Overview

Pay Equity

Pay Transparency
DC Wage Transparency

General Information

State Resources
DC Department of Employment Services

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