Washington DC Payroll and Paycheck Calculator
Need help estimating net pay? Use our free paycheck calculator to figure out wages, tax withholdings, deductions for salaried employees and hourly employees in Washington DC
Obtain a District of Columbia State Tax and Unemployment ID.
Note: DC is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).
Did you know that the District of Columbia has informal reciprocal agreements with Virginia and Maryland, and residents of the District working in those states are not subject to District withholding unless they voluntarily request that District tax be withheld?
Minimum Wage
Employees covered by the District of Columbia's minimum wage law must be paid at least $17.00 per hour. All employees are covered except those specifically exempt by statute; among those exempt are individuals employed in executive, administrative, or professional capacities and outside salespersons.
Overtime
Employers covered by the District of Columbia's wage payment law must pay wages at least twice in a calendar month. Paydays must be not more than 10 working days following the close of pay periods, except where different pay periods are specified in collective bargaining agreements.
Pay Frequency
Taxable Wage Base ($000s): $9,000
New Employer Rate (% Taxable Wages): 2.7%
Employee Tax Rate (% Taxable Wages): None
The District of Columbia law requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Office of Tax and Revenue.
Employer Right to Schedule Voting Hours: No
Pay Deduction for Voting Time Leave: No
The District of Columbia has no voting time leave law.
This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.
Let's answer some of your questions
The state hourly minimum wage in Washington DC is $17.50 per hour. It is set to increase to $17.95 per hour effective July 1, 2025. The state minimum wage for tipped employees is $10 per hour. As of July 1, 2025, the base minimum wage for tipped workers is set to increase to $12 per hour.
In Washington DC, any employee working more than 40 hours per week is entitled to at least 1½ times the regular hourly pay for every hour over 40 worked in a week.
Under Section 47-1801.04(17) of the DC Official Code, also known as the “183-Day Rule,” any individual who maintains a residence in Washington DC for at least 183 days is considered a legal resident and is required to pay DC income taxes.
