Withholding Requirements:

• Register as employer by filing Form FR-500 (Combined Registration Application): register online by clicking here
• Employee Withholding Allowance Certificate - D-4
• Withholding Method = Formula
• Supplemental Rate = Formula

Local Washington DC Taxes:

None

State Unemployment Insurance (SUI):

• Wage base is $9,000 for 2019
• Reserve ratio formula contribution rate Table V
• Rates range from 1.60% to 7.00% for 2019
• New employers use 2.70% for 2019
• Rates include the 0.2% administrative assessment fee for 2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage: $13.25 as of July 1, 2018 and tipped workers’ is $3.89, (based on a credit that employers may take for tipped workers that is $9.36)

Termination Pay: If fired pay by next business day. Quit - earlier of next regular payday or seven days.

New Hire Reporting:

DC Directory of New Hires

P.O. Box 366
Holbrook, MA 02343 
Phone: 877-846-9523

Fax: 877-892-6388

To report online click here

Remit Withholding for Child Support to:

DC Child Support Clearinghouse

PO Box 37868
Washington, DC 20013-7868

Phone: 202-442-9900

To report online click here

Reciprocal States:

None