Sources checked:
Quick answer. District of Columbia: $9,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; paid sick leave required; no adult meal break rule; final pay within 1 working day if fired. 12 of 19 checklist items are confirmed on official pages; 7 are marked not confirmed, with the page to check.
District of Columbia 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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Not confirmedOpen a state unemployment tax account
Not confirmed — check DC Department of Employment Services (DOES).
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Not confirmedTaxable wage base for 2027
Not confirmed — check DC DOES: Unemployment Taxes.
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ConfirmedTaxable wage base for 2026 (the latest published)
$9,000 per employee in 2026.
DOL table, effective January 2026.
Source: DC DOES: Unemployment Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.7% for a new employer.
DOES: a new employer's rate is the District's average rate for the preceding year or 2.7%, whichever is higher. The DOL table lists 2.70%.
Source: DC DOES: Unemployment Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DOES: quarterly reports are due April 30, July 31, October 31 and January 31.
Source: DC DOES: Unemployment Taxes, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of each person's hire or re-hire date.
- Who: Newly hired or re-hired employees.
- How: online, mail. Online registration needs a federal EIN and an email address.
Source: Official page, checked November 2026 · More: First hire checklist for District of Columbia
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Not confirmedE-Verify for private employers
Not confirmed — check Employer Information, USCIS.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$18.40 an hour.
$18.40 from July 1, 2026 (up from $17.95); tipped cash wage $10.30 (DC DOES).
Source: DC Department of Employment Services: 2026 minimum wage increase notice, checked November 2026 · More: Minimum wage by state 2027
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Not confirmedMinimum wage change in 2027
The files give a change date of Thursday, July 1, 2027; the 2027 rate itself is not confirmed. Not confirmed — check DC Department of Employment Services: 2026 minimum wage increase notice.
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Not confirmedTipped employees
Not confirmed — check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026).
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Accrued Sick and Safe Leave Act of 2008, as amended in 2013. Yes: a statewide paid sick leave law covers private employers.
- Accrual: Depends on employer size: 1 hour per 37 hours worked (100 or more employees), per 43 hours (25 to 99), or per 87 hours (fewer than 25).
- Yearly limit: Up to 7 days a calendar year (100 or more employees), 5 days (25 to 99) or 3 days (fewer than 25).
- Small employers: Employers with fewer than 25 employees accrue at 1 hour per 87 hours worked, up to 3 days a year. Covers full- and part-time employees who spend 50% or more of their time working in the District.
- Carryover: Leave accrued in a 12-month period and not used carries over to the next year.
- Notice to employees: Employees should give at least 10 days' notice when possible; for last-minute leave, they should tell the employer before the shift starts.
Source: Accrued Sick and Safe Leave Act fact sheet (D.C. Department of Employment Services), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. DC's Office of Wage-Hour answers 'No' when asked whether breaks and lunches are required by law.
No. The FLSA does not require breaks or meal periods be given to workers.
Source: DC DOES Office of Wage-Hour: Frequently asked questions, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. The same Office of Wage-Hour answer covers breaks.
No. The FLSA does not require breaks or meal periods be given to workers.
Source: DC DOES Office of Wage-Hour: Frequently asked questions, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check DC DOES Office of Wage-Hour: Frequently asked questions.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Every employer with one or more employees. Household employers must cover a domestic worker who works 240 hours or more in a calendar quarter.
Yes, if an employer has one (1) or more employees, the employer is required to have workers' compensation insurance coverage.
- Owners and officers: Sole proprietors are not covered, along with casual workers and unpaid volunteers. The pages don't address partners, LLC members or officers.
- Poster: Post the Notice of Compliance, Form 1 DCWC, at every work site.
- Check a policy: The office's brochure says to ask your insurance agent, broker or carrier.
Source: Office of Workers' Compensation FAQs (DC DOES), checked November 2026 · More: District of Columbia workers' comp
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ConfirmedIf there's no coverage
Up to $10,000 for failing to get coverage.
Source: Office of Workers' Compensation FAQs (DC DOES), checked November 2026 · More: District of Columbia workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Not later than the working day after the discharge.
not later than the working day following such discharge
Source: D.C. Code 32-1303: Payment of wages upon discharge or resignation, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
Upon the next regular payday or within 7 days of quitting, whichever is earlier.
upon the next regular payday
- If it's late: Liquidated damages of 10% of the unpaid wages for each working day the failure continues, up to treble the unpaid wages, whichever is smaller.
Source: D.C. Code 32-1303: Payment of wages upon discharge or resignation, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
At least 2 verifiable work search contacts each week.
Source: DC DOES: Work search requirements, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
OTR's 2025 specifications say copies of federal 1099s must be submitted to report income of $600 or more, for both DC residents and nonresidents, but also that nonresidents aren't required to be filed if no DC withholding applies. The accepted forms include 1099-NEC and 1099-MISC.
- W-2s: January 31 (Form WT transmittal for paper W-2s and 1099s)
- 1099s: January 31
- Annual reconciliation: Form FR-900A, Employer/Payer Withholding Tax Annual Return (FR-900NP for withholding reported on 1099s and W-2Gs), due On or before January 31, 2027 for 2026.
- Electronic filing: 25 or more information returns must be filed electronically through MyTax.DC.gov; employers with 25 or more W-2s must use the online bulk file submission.
Source: DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025), checked November 2026 · More: District of Columbia 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | 1099s ($600 or more) through MyTax.DC.gov Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | Form WT transmittal with paper W-2s Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | FR-900A annual return (and FR-900NP for 1099 withholding) | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Thursday, July 1, 2027 | Minimum wage change date (the 2027 rate is not confirmed) | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Open a state unemployment tax account: check DC Department of Employment Services (DOES)
- Taxable wage base for 2027: check DC DOES: Unemployment Taxes
- State income tax withholding: check DC OTR: Specifications for the Electronic Filing of Forms 1099/W-2G (2025, v1.0, 09/18/2025)
- E-Verify for private employers: check Employer Information, USCIS
- Minimum wage change in 2027: check DC Department of Employment Services: 2026 minimum wage increase notice
- Tipped employees: check U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)
- Breaks for workers under 18: check DC DOES Office of Wage-Hour: Frequently asked questions
District of Columbia kit
District of Columbia Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the District of Columbia unemployment tax wage base for 2027?
Not confirmed in our data files. Check DC DOES: Unemployment Taxes (https://unemployment.dc.gov/page/taxes). The latest published base is $9,000 per employee in 2026.
How soon must a District of Columbia employer report a new hire?
Within 20 days of each person's hire or re-hire date.
What is the District of Columbia minimum wage in 2027?
The files give a change date of Thursday, July 1, 2027; the 2027 rate itself is not confirmed. Not confirmed in our data files. Check DC Department of Employment Services: 2026 minimum wage increase notice (https://does.dc.gov/sites/default/files/dc/sites/does/publication/attachments/2026%20Minimum%20Wage%20Increase%20Notice_0.pdf).
Does District of Columbia require paid sick leave?
Accrued Sick and Safe Leave Act of 2008, as amended in 2013. Yes: a statewide paid sick leave law covers private employers. Accrual: Depends on employer size: 1 hour per 37 hours worked (100 or more employees), per 43 hours (25 to 99), or per 87 hours (fewer than 25).
When is a final paycheck due in District of Columbia?
If the employer ends the job: Not later than the working day after the discharge. If the employee quits: Upon the next regular payday or within 7 days of quitting, whichever is earlier.
Does District of Columbia require state W-2 or 1099 filing?
OTR's 2025 specifications say copies of federal 1099s must be submitted to report income of $600 or more, for both DC residents and nonresidents, but also that nonresidents aren't required to be filed if no DC withholding applies. The accepted forms include 1099-NEC and 1099-MISC. W-2s: January 31 (Form WT transmittal for paper W-2s and 1099s) 1099s: January 31
Do District of Columbia employers need workers' comp?
Every employer with one or more employees. Household employers must cover a domestic worker who works 240 hours or more in a calendar quarter.
Related: Employer compliance by state · 2027 changes for employers