District of Columbia Payroll

Did you know that the District of Columbia has no official withholding tax reciprocal agreements with any other jurisdictions, including Virginia and Maryland, although informal reciprocity is practiced? That residents of the District of Columbia working in those states may voluntarily ask their employers to withhold District income taxes from their compensation, but they are still responsible for meeting their District tax obligations?

District of Columbia Income Tax Withholding

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.

District of Columbia Benefits

District of Columbia Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
No	No

The District of Columbia has no voting time leave law.

District of Columbia Compensation

Employees covered by the District of Columbia's minimum wage law must be paid at least $7.00 an 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.

District of Columbia Payroll

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.

District of Columbia Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
9,000	2.7	None	Calendar Year 2007

Helpful Links for District of Columbia Payroll

District of Columbia Office of Tax and Revenue
941 North Capital Street N.E.
Washington, D.C. 20002
(202) 727-4829

District of Columbia Department of Employment Services
609 H Street N.E.
Washington, D.C. 20002
(202) 724-7000

District of Columbia Laws

District of Columbia Tax Forms and Publications