Washington D.C. payroll taxes

District income tax: Progressive D.C. income tax; employers withhold using your Form D-4 elections and current D.C. tables.
Local income tax: D.C. itself is the local jurisdiction; there are no separate city/county wage taxes inside the District.
Reciprocity: Special nonresident rules for MD/VA residents working in D.C. (Form D-4A) may shift withholding to the home state.
Unemployment Insurance (UI/SUTA): Employer-paid; employees do not pay D.C. UI from wages.
Other employer payroll programs: D.C. Paid Family Leave is employer-funded via payroll tax (not an employee deduction).
FICA (federal): Social Security and Medicare withholding—see FICA details below.
FIT (federal income tax): Withheld under IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce FIT and D.C.-taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, charitable contributions, etc.

How Your Washington D.C. Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Apply FICA: Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners.
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate D.C. income tax using Form D-4 details and current D.C. tables.
Employer separately pays UI and D.C. Paid Family Leave—these do not reduce employee net pay.
Subtract post-tax deductions (Roth, garnishments, etc.) to reach net pay.

Washington D.C. Income unemployment tax rate — 10 Years Data

Employees do not pay D.C. Unemployment Insurance from wages. Employers contribute on a taxable wage base at new-employer or experience rates. The values below are illustrative; confirm each year’s notice and wage base.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$9,000	~2.7%	~0.1%–7.5%
2017	0%	No	$9,000	~2.7%	~0.1%–7.7%
2018	0%	No	$9,000	~2.7%	~0.1%–7.9%
2019	0%	No	$9,000	~2.7%	~0.1%–8.1%
2020	0%	No	$9,000	~2.7%	~0.1%–8.3%
2021	0%	No	$9,000	~2.7%	~0.1%–8.5%
2022	0%	No	$9,000	~2.7%	~0.1%–8.7%
2023	0%	No	$9,000	~2.7%	~0.1%–8.9%
2024	0%	No	$9,500	~2.7%	~0.1%–9.1%
2025	0%	No	$10,000	~2.7%	~0.1%–9.3%

Washington D.C. salary threshold

D.C. follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and the applicable duties tests. If either test is not met, overtime is owed after 40 hours in a workweek.

Median Household Income — Washington D.C. (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$76,000
2016	$79,500
2017	$83,000
2018	$86,500
2019	$90,300
2020	$92,800
2021	$101,000
2022	$103,500
2023	$105,800
2024	$107,200

Washington D.C. Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Washington, D.C. levies a district-level income tax that functions like a state tax and is withheld from paychecks. There are no separate city or county wage taxes within the District’s boundaries. Employees typically see federal withholding, D.C. income tax, and FICA; local surcharges are not withheld from employee wages directly.

Local income tax table (employee wage tax)

Jurisdiction	Local Wage/Income Tax	Notes
Washington, D.C.	D.C. income tax (state-equivalent)	Withheld by employers; no additional city/county wage tax layers

Washington D.C. Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no daily OT rule).
Minimum wage: D.C. sets its own minimum wage above the federal floor; confirm the rate for your pay period.
Pay frequency: Employers must maintain regular paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay deadlines apply at separation.
Breaks/meals: Follow federal and D.C. standards; minors and certain industries have additional protections.

Additional Washington D.C. forms

Form D-4 — D.C. Employee Withholding Allowance Certificate (state elections).
Form D-4A — Certificate of Nonresidence in D.C. (e.g., qualifying MD/VA residents working in D.C.).
Federal Form W-4 — Controls federal withholding.
UI Employer Registration & Rate Notice — D.C. Department of Employment Services account setup and SUTA rate assignment.
New Hire Reporting — Report hires/rehires within the required timeframe.
Required workplace posters — Wage/hour, unemployment, paid leave, safety, and federal postings.

FAQs — Washington D.C. Salary Paycheck Calculator

How do I use a Washington D.C. Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, federal W-4 and D.C. Form D-4 details, plus pre-/post-tax deductions. The calculator applies FICA, federal withholding, and D.C. withholding to project per-pay and annual take-home.

Does Washington, D.C. have separate city or county wage taxes?

No. D.C. is a single jurisdiction with its own income tax. There are no additional city or county wage taxes inside the District.

Do employees pay D.C. unemployment insurance from wages?

No. D.C. UI is employer-funded. Employees will not see a D.C. UI deduction on their pay stubs.

I live in Maryland or Virginia but work in D.C.—how is withholding handled?

Qualifying MD/VA residents can file Form D-4A to avoid D.C. withholding and instead have state tax withheld for their home state, subject to eligibility.

Which form controls my D.C. withholding?

Form D-4 sets your D.C. withholding elections. Update it after life events, multiple jobs, or major changes in income.

What salary makes me exempt from overtime in Washington, D.C.?

D.C. follows federal FLSA white-collar standards. Exempt status requires meeting the current federal salary threshold and duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed in D.C. payroll?

They are subject to federal supplemental methods, FICA, and D.C. income tax withholding. Enter bonuses as supplemental pay to apply the correct methods.

Can I add an extra D.C. withholding amount per paycheck?

Yes. Request a flat extra amount on Form D-4 and mirror it in the calculator to preview the impact on your take-home pay.

How do pre-tax benefits (401(k), HSA, FSA) affect D.C. and federal taxes?

Pre-tax benefits reduce federal and D.C. taxable wages and may reduce FICA depending on the plan—typically increasing your take-home.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions.

Why did my net pay change mid-year without a raise?

You may have reached the Social Security wage base; Social Security withholding stops for the rest of the year while Medicare continues.

How should I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator recalculates FICA, federal, and D.C. withholding for the higher gross in that period.

What pay frequency should I choose?

Use your employer’s schedule (weekly, biweekly, semimonthly, monthly). The tool prorates wages and withholdings and tracks annual caps like Social Security.

How are tips handled for D.C. payroll?

Reported tips are taxable for FIT, FICA, and D.C. withholding. Include them to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in D.C.?

Yes—this is federal. Employees pay an extra 0.9% above $200,000 of wages; employers do not match it.

Can some student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA lines for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD so the calculator stops Social Security at the cap, applies Additional Medicare if needed, and aligns D.C. withholding with cumulative wages.

How are PTO payouts taxed?

PTO cash-outs are taxable wages for FIT, FICA, and D.C. income tax. If paid separately, employers may use supplemental withholding methods.

What if I move into or out of D.C. mid-year?

Update your address and Form D-4/D-4A as applicable; withholding should align to where wages are earned and your residency, with potential credits on returns.

How can I avoid a balance due at year-end?

Increase per-pay withholding (federal and D.C.), adjust pre-tax benefits, or make estimated payments. Use the calculator to preview changes before updating payroll.

Washington D.C. Salary Paycheck Calculator