District of Columbia
18 of 44 tracked categories have a recorded state source, and 6 more fall back to the federal floor. Last reviewed 2026-08-16.
Minimum Wage
Verified$18.40 / hour
Beginning July 1, 2026, the minimum wage in the District of Columbia will increase from $17.95 per hour to $18.40 per hour for all workers, regardless of the size of the employer. As of July 1, 2026, the base minimum wage for tipped employees will increase to $10.30 per hour.
- Effective
- 2026-07-01
- Checked
- 2026-08-09
Overtime
VerifiedIn District of Columbia, the governing rule for overtime is federal: Compensation at a rate not less than one and one-half times the regular rate for employment in excess of forty hours in a workweek (29 U.S.C. § 207(a)(1)).
- Checked
- 2026-08-08
Employee Classification
VerifiedIn District of Columbia, the governing rule for employee classification is federal: A determination of whether a worker is an employee or independent contractor under the Act focuses on the economic realities of the worker’s relationship with the worker’s potential employer and whether the worker is either economically dependent on the potential employer for work or in business for themself (29 CFR § 795.105(a); six factors at § 795.110(b)).
- Effective
- 2024-03-11
- Checked
- 2026-08-09
Pay Frequency
VerifiedAn employer shall pay all wages earned to his or her employees on regular paydays designated in advance by the employer and at least twice during each calendar month; except, that all bona fide administrative, executive, and professional employees shall be paid at least once per month; provided, however, that an interval of not more than 10 working days may elapse between the end of the pay period covered and the regular payday designated by the employer, except where a different period is specified in a collective agreement.
- Checked
- 2026-08-16
Final Pay
VerifiedWhenever an employer discharges an employee, the employer shall pay the employee’s wages earned not later than the working day following such discharge. Whenever an employee (not having a written contract of employment for a period in excess of 30 days) quits or resigns, the employer shall pay the employee’s wages due upon the next regular payday or within 7 days from the date of quitting or resigning, whichever is earlier.
- Checked
- 2026-08-16
Pay Stub / Wage Statement
VerifiedEmployers shall furnish to each employee at the time of payment an itemized wage statement showing the date of the wage payment, gross wages paid, deductions from and additions to wages, and other specified compensation details (D.C. Code § 32-1008(b)).
- Checked
- 2026-08-16
Payroll Deductions
VerifiedAs of 2026-08-16, the LexPayroll registry records no general payroll deductions requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Payment Methods
VerifiedWages shall be paid on designated paydays in lawful money of the United States, or checks on banks payable upon demand by the bank upon which drawn.
- Checked
- 2026-08-16
Meal & Rest Breaks
VerifiedAs of 2026-08-16, the LexPayroll registry records no general meal & rest breaks requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Working Time
VerifiedAs of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Predictive Scheduling
VerifiedAs of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Expense Reimbursement
VerifiedAs of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Commissions
VerifiedAs of 2026-08-16, the LexPayroll registry records no general commissions requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Bonuses
VerifiedAs of 2026-08-16, the LexPayroll registry records no general bonuses requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Severance
VerifiedAs of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Holiday / Premium Pay
VerifiedAs of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Prevailing Wage
VerifiedAs of 2026-08-16, the LexPayroll registry records no general prevailing wage requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Paid Sick Leave
VerifiedAn employer with 100 or more employees shall provide not less than one hour of paid leave for every 37 hours worked, not to exceed 7 days per calendar year; an employer with 25 to 99 employees, not less than one hour for every 43 hours worked, not to exceed 5 days per calendar year; an employer with 24 or fewer employees, not less than one hour for every 87 hours worked, not to exceed 3 days per calendar year.
- Checked
- 2026-08-16
Paid Family & Medical Leave
Verified0.75%
The Paid Family Leave tax rate is 0.75% (0.0075) of the wage paid to each covered employee. For calendar year 2026, the PFL Tax Rate Table lists 0.75% for each quarter (District of Columbia Office of Paid Family Leave, Employer Information).
- Effective
- 2024-07-08
- Checked
- 2026-08-10
Other Statutory Leaves
VerifiedAs of 2026-08-16, the LexPayroll registry records no general other statutory leaves requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
State Income Tax
VerifiedEvery employer making payment of wages to any employee as defined in this chapter shall deduct and withhold a tax upon such wages (§ 47-1812.08(b)(1)). An employer shall be liable for the payment of tax required to be deducted and withheld under this section, and such tax shall be paid to the Chief Financial Officer (§ 47-1812.08(h)).
- Checked
- 2026-08-16
State Withholding Forms
VerifiedIn District of Columbia, the governing rule for state withholding forms is federal: On or before the date on which an individual commences employment, the individual must furnish the employer a signed withholding allowance certificate stating the filing status the employee reasonably expects to claim and the withholding allowance claimed. The allowance may not exceed what the employee is entitled to under the instructions the Commissioner prescribes. An employee may claim exemption from withholding where the certifications of section 3402(n) are true. Where no valid certificate is in effect at the time wages are paid, the employer withholds as prescribed (26 U.S.C. 3402; 26 CFR 31.3402(f)(2)-1).
- Checked
- 2026-08-10
Supplemental Wages
VerifiedAs of 2026-08-16, the LexPayroll registry records no general supplemental wages requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Multi-State Taxation
VerifiedAs of 2026-08-16, the LexPayroll registry records no general multi-state taxation requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Local Taxation
VerifiedAs of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
State Unemployment (SUI)
Verified2.7% · wage base $9,000
Taxable wage base: $9,000 per employee per year. Experience-rated employer rates: 1.90% to 7.40%. New employer rate: 2.7%.
- Effective
- 2026-01-01
- Checked
- 2026-08-09
Disability Insurance (SDI/TDI)
VerifiedAs of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Workers' Compensation
VerifiedWorkers’ compensation coverage is required for all private employers in the District of Columbia. Benefits are provided either through an employer’s insurance company or directly through an employer self-insured program approved by the District of Columbia Department of Employment Services, Office of Workers’ Compensation (District of Columbia Department of Employment Services, Worker Labor and Anti-Discrimination Rights).
- Checked
- 2026-08-10
Tax Deposit Frequency
VerifiedAs of 2026-08-16, the LexPayroll registry records no general tax deposit frequency requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
State Payroll Returns
VerifiedAs of 2026-08-16, the LexPayroll registry records no general state payroll returns requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Year-End Reporting
VerifiedIn District of Columbia, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).
- Checked
- 2026-08-10
New Hire Reporting
VerifiedFederal and DC law requires employers to report newly hired or re-hired employees to the District of Columbia Directory of New Hires. Newly hired, rehired, and recalled employees must be reported within 20 days of their hire, rehire, or recall date, whether they are considered full-time, part-time, or temporary employees (District of Columbia Office of the Attorney General, District of Columbia Directory of New Hires).
- Checked
- 2026-08-10
Garnishments
Verified25%
In District of Columbia, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).
- Checked
- 2026-08-10
Pay Equity
VerifiedAs of 2026-08-16, the LexPayroll registry records no general pay equity requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Pay Transparency
VerifiedAn employer shall not require an employee to refrain from inquiring about, disclosing, comparing, or otherwise discussing compensation, nor retaliate against an employee who inquires about, discloses, compares, or otherwise discusses the employee’s compensation, nor prevent complaints or participation in investigations under this chapter.
- Checked
- 2026-08-16
Salary History Ban
VerifiedAn employer shall not screen prospective employees based on their wage history, including by requiring that a prospective employee’s wage history satisfy minimum or maximum criteria, nor seek the wage history of a prospective employee from a person who previously employed the individual.
- Checked
- 2026-08-16
Wage Theft & Notices
VerifiedEmployers shall furnish a written notice at the time of hiring containing the name of the employer and any "doing business as" names, and information about the rate of pay, the payday, and tip-sharing policies (D.C. Code § 32-1008(c)).
- Checked
- 2026-08-16
Workplace Posters
VerifiedEvery employer shall keep a copy or summary of this subchapter and any applicable regulation issued under this subchapter, in a form prescribed or approved by the Mayor, posted in a conspicuous and accessible place in or about the premises at which any employee covered by the regulation is employed.
- Checked
- 2026-08-16
Child Labor
VerifiedIn District of Columbia, the governing rule for child labor is federal: The Act sets a general 16-year minimum age for all employment subject to its child labor provisions outside agriculture. Employment of 14- and 15-year-olds outside manufacturing and mining is allowed only where the Secretary of Labor has determined it is confined to hours that do not interfere with schooling and to conditions that do not interfere with health and well-being. An 18-year minimum applies to any occupation the Secretary has declared particularly hazardous. Employment of a child by their own parent, or by a person standing in place of a parent, is exempt except in the 18-year occupations and in manufacturing and mining (29 U.S.C. 212; 29 CFR 570.2).
- Checked
- 2026-08-10
E-Verify
VerifiedAs of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Employer Registration
VerifiedAs of 2026-08-16, the LexPayroll registry records no general employer registration requirement for private employers in District of Columbia, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. District of Columbia's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Payroll Recordkeeping
VerifiedEmployers shall maintain records for not less than 3 years or the prevailing federal standard, whichever is greater, including employee names, dates of birth for those under 19, pay rates, and hours worked (D.C. Code § 32-1008(a)).
- Checked
- 2026-08-16
Penalties & Interest
VerifiedSuch employer shall pay, or be additionally liable to, the employee, as liquidated damages, 10 per centum of the unpaid wages for each working day during which such failure shall continue after the day upon which payment is hereunder required, or an amount equal to treble the unpaid wages, whichever is smaller.
- Checked
- 2026-08-16
Statute of Limitations
VerifiedAny action commenced in a court of competent jurisdiction on or after February 26, 2015, to enforce any cause of action for unpaid wages or liquidated damages under this chapter, the Minimum Wage Revision Act, the Sick and Safe Leave Act, or the Living Wage Act, or any regulation issued pursuant to them, must be commenced within 3 years after the cause of action accrued, or of the last occurrence if the violation is continuous, or the cause of action shall be forever barred.
- Checked
- 2026-08-16
Official sources
No agency portal recorded for this jurisdiction yet.
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