Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $17.50/hr | $17.50/hr; increasing to $17.95 (July 1, 2025) |
| Pay Frequency | Twice monthly; max 10 days after period end | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 3 years |
State Income Tax
Withholding Form: D-4
Unemployment Insurance
Registration: Register online
Workers' Compensation
Threshold: 240+ hrs in any calendar quarter
Paid Sick Leave
Accrual Rate: 1hr/87hrs worked
Annual Cap: 3 days/year
Yes -- 1hr/87hrs worked; 3 days/year cap; carryover required; Yes -- pregnancy 2wks; bonding 12wks; family care 12wks; own health 12wks
New Hire Reporting
Deadline: Within 20 days of hire
Special Requirements
Non-residents (VA/MD) generally exempt from DC income tax with D-4A; wage theft prevention notice required (English/Spanish); meal deductions allowed ($2.12/meal); minimum 4-hr pay for 4+ hr shifts
Tax Reciprocity Agreements
| With State | Description | Form Required |
|---|---|---|
| VA | VA residents generally exempt from DC income tax | D-4A |
| MD | MD residents generally exempt from DC income tax | D-4A |
Required Forms
Form D-4
District of Columbia state income tax withholding form
Purpose: Employee completes for state tax withholding
District of Columbia state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in District of Columbia?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. District of Columbia state unemployment kicks in once you exceed the state's wage threshold — typically the first $9,000 of wages.
- What is the District of Columbia SUI rate for a new household employer?
- New household employers in District of Columbia start at 2.7%, applied to the first $9,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does District of Columbia require Paid Family and Medical Leave (PFML)?
- Yes. District of Columbia requires PFML contributions totaling 0.75% of wages. The employee share is 0% and the employer share is 0.75%.
- How much state income tax do I withhold for a District of Columbia nanny?
- District of Columbia uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in District of Columbia?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In District of Columbia: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the District of Columbia state portals.