Employer payroll taxes in Washington, D.C. for 2026
On top of each paycheck, a District of Columbia employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,343.00 a year, so the employee costs $65,343.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| District of Columbia unemployment (SUTA) | 2.9% for new employers | First $9,000 |
| DC paid family leave | 0.75% | No limit |
District of Columbia unemployment tax (SUTA)
District of Columbia employers pay state unemployment tax on the first $9,000 of each employee's wages in 2026. A new employer starts at 2.9%, and experienced employers pay from 2.1% to 7.6% depending on their layoff history.
New employers pay 2.7% plus the 0.2% administrative assessment until they are rated after three years.
District of Columbia paid leave and disability programs
The employer's share of these District programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| DC paid family leave | 0.75% | No limit | All employers |
What an employee costs in Washington, D.C.
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,823.00 | $32,823 | 9.4% | $25,585 |
| $40,000 | $3,663.00 | $43,663 | 9.2% | $33,020 |
| $50,000 | $4,503.00 | $54,503 | 9% | $40,455 |
| $60,000 | $5,343.00 | $65,343 | 8.9% | $47,865 |
| $75,000 | $6,603.00 | $81,603 | 8.8% | $58,093 |
| $100,000 | $8,703.00 | $108,703 | 8.7% | $73,555 |
| $125,000 | $10,803.00 | $135,803 | 8.6% | $88,954 |
| $150,000 | $12,903.00 | $162,903 | 8.6% | $103,916 |
Withholding from District of Columbia paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and District of Columbia income tax. Employees checking their own pay can use the District of Columbia paycheck calculator. Running a bonus? Use the bonus payroll calculator.
District of Columbia employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border District of Columbia, Virginia has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| District of Columbia | $711.00 | $5,343.00 | $65,343 |
| Maryland payroll calculator | $221.00 | $4,853.00 | $64,853 |
| Virginia payroll calculator | $204.00 | $4,836.00 | $64,836 |
Sources
District of Columbia unemployment and program rates come from the District's own 2026 figures: essp.does.dc.gov, does.dc.gov, dcpaidfamilyleave.dc.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.