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District of Columbia Compliance and Regulatory Resources

Over 50% of business owners find regulatory compliance extremely challenging.1 Stay ahead of changing regulations with automated compliance notifications, an enhanced HR library, and other resources. Explore state requirements like workers’ compensation and minimum wage.

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State Tax Rates and Limits

State Supplemental Withholding Rate

N/A

2026 DC Withholding Tables

State Unemployment Taxable Wage Base Limit

$9,000

State Unemployment Rate Range for Employers

1.9% to 7.4%

State Unemployment New Employer Rate

2.70%

State Hourly Minimum Wage

$17.95

State Minimum Wage for Tipped Employees

$10.00

DC wage and hour information



State Tax ID Registration

State Unemployment Insurance (SUI), Paid Family Medical Leave (PFML) and Withholding Registration

All employers are required to have active District of Columbia state withholding and state unemployment insurance (SUI) / Paid Family Medical Leave (PFML) account numbers to file electronically with the District of Columbia Department of Tax and Revenue and the Department of Employment Services (DOES).

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account to make any adjustments to returns and payments on your behalf.

Register a new business

One registration application will complete your registration requirements for the following account types:

  • Withholding Tax
  • Unemployment Compensation Tax (also known as state unemployment insurance)
  • Paid Family Medical Leave Tax

The application should only be completed once per new business.

  1. Go to the New Business Registration (FR-500) and complete the registration process.
  2. You will receive a registration confirmation page that will contain your Employer IDs. Print or save this page as a PDF.
    • SUI/PFML ID Format: XXXXXX (6-digit number)
    • Withholding ID Format: XXXXXXXXXXX# (12-digit number)
  3. Go to Registering your DOES Employer Self-Service Portal (ESSP) Account for instructions on how to register for online access.

Registering your DOES Employer Self-Service Portal (ESSP) Account

  1. Go to the DOES Employer Self Service Portal Homepage and click Register for a new Account.
    • Refer to the How Do I Register My Account video on the DOES Support Page to view step-by-step instructions.
  2. Complete the registration process.
  3. You will receive a Registration Completed page.
    • If your New Business Registration (FR-500) application has been processed by DOES, this page will provide you with your SUI liability status and your employer ID number. Print and save this page.
    • If your New Business Registration (FR-500) application is pending, please continue to check the status in your ESSP account.
  4. Enter your new account number in Paychex Flex® to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
  5. Authorize Paychex as your Third-Party Administrator.
    • Refer to Designating Paychex as your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

DOES requires employers to have a Power of Attorney (POA) on file and designate Paychex as their reporting agent. Without this authorization, Paychex will be unable to file or remit payments on your behalf. Please complete the following steps to activate your account and submit your authorization.

Note: Refer to the How do I assign an Agent video found on the DOES Support Page for additional information.

  1. Complete and save the Power of Attorney (POA) form to your computer. This form will be required during the agent setup process.
  2. Go to the Employer Self-Service Portal and log in.
  3. Click the Account Maintenance option in the column on the left.
  4. Click Agent Assignment.
  5. Click Add Agent.
  6. Enter the Paychex Agent ID: DC4T9V and click Search.
  7. Click Select POA.
    • In the new pop-up window, navigate to your completed POA form.
    • Select Open.
  8. Select Upload POA.
  9. Under the Assign Roles section, check all the options and enter the Begin Date.
    • The Begin Date must be the first date of the quarter.
    • Leave the End Date blank.
  10. Print the confirmation screen and email this document to your Paychex Service Professional.

Pro tips

  • Employers are only required to complete one registration application on DOES for state withholding, SUI and PFML.
  • DC refers to PFML as Paid Family Leave (PFL).

Additional resources

The following resources for the DC tax agencies include contact information:


Pay Transparency

Effective June 30, 2024, any employer that employs at least one employee in the District of Columbia is required to comply with the Washington, D.C. pay transparency law. The District and Federal government are excluded.

  • Employers must disclose the minimum and maximum salary or hourly wage in all advertised job listings or position descriptions.
  • Employers must disclose to prospective job candidates a description of healthcare benefits they would receive before first interview.
  • Employers must post a notice in at least one place in the workplace where employees gather notifying employees of their rights under this law.
  • Employers must keep records of their compliance for at least three years after a position is filled.

Workers' Compensation

Coverage is mandatory for employers with any employees.


Regulatory and Legislative Compliance Podcast

Domestic worker employee rights, tipped minimum wage, service fees, workplace retirement plans, and more. Director of Compliance Mike Trabold provides insights on what to expect in 2024.

DC Compliance Wistia cover
Paychex Compliance - District of Columbia
6:58

Compliance Insights