Valor Payroll Solutions

Washington DC Payroll Information

Payroll made easy for small businesses.

Paying Employees in Washington DC

Washington DC 2025 Minimum Wage:

$17.50 per hour
$10.00 per hour for tipped employees

Washington DC Overtime Rules:

1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Washington DC Paystub Requirements:

The pay date
Gross wages paid, showing overtime separately from regular wages
A list of allowances and deductions
Hours worked
Net payment
Amount of commissions (if applicable) separate from other earnings

How often do you have to pay employees in Washington DC?

Employees must be paid at least twice per month, no more than 10 days after the end of a pay period.

When is an employee’s final check due in Washington DC?

Voluntary resignation – wages are due within seven days or on the next regular pay date, whichever is earlier.
Involuntary termination – wages are due no later than the first work day after the termination.

Washington DC Payroll Taxes

Washington DC Withholding Tax

Washington DC Withholding Tax Registration

Employers can register online on DC.gov

Wages Subject to Washington DC Withholding

All wages earned by DC residents is subject to DC withholding
Non-residents should complete form D-4A to establish with your employer that you’re not subject to DC income tax withholding

Washington DC Employee’s Withholding Exemption Certificate

Form D-4

Reciprocity

You don’t have to file a DC tax return if you work in DC and are a resident of any other state.
You don’t have to file a non-resident return in Maryland or Virginia if you live in DC and work in either of these states.

Washington DC Withholding Tax Due Dates

Due annually by 1/31 if withholding is less than $200 per year
Due monthly (default) by the 20th day of the month following the reporting period if the withholding amount is $200 or more per year

Washington DC Unemployment Tax

Washington DC Unemployment Tax Registration

Employers can register for an account online via the Chief Financial Officer Website.

Washington DC Unemployment Tax Employer Liabilities

New employer rate: 2.7%
2025 Wage Base: $9,000

Washington DC Unemployment Tax Due Dates

Return and payment are due quarterly on the last day of the month following the end of the reporting period

Washington DC New Hire Reporting

Employers can report new hires online on the DC Directory of New Hires website
Phone: (877) 846-9523 x 300
Fax: (877) 892-6388
[email protected]
Technical support

Washington DC Child Support

Employers may submit child support payments electronically through the CSSD secure website.
DC Child Support Clearinghouse
PO Box 37868
Washington, DC 20013-7868
Phone: (202) 442-9900
[email protected]

Additional Washington DC Payroll Resources

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