District of Columbia Pay Stub Requirements
Official District of Columbia pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubThe District of Columbia has the highest minimum wage of any U.S. state-level jurisdiction — $18.40 an hour from July 1, 2026 — along with paid sick and safe leave for every employee, final pay by the next working day after a discharge, and an itemized wage statement whose required contents expanded on January 1, 2026. Employers alone fund DC's Paid Family Leave tax; it is not deducted from wages.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
District of Columbia paycheck calculatorSee federal and District of Columbia taxes and your take-home pay — free.Is a pay stub required in District of Columbia?
DC law requires employers to furnish each employee an itemized wage statement at the time of each wage payment, and (as amended effective January 1, 2026) also requires disclosure of additional compensation sources beyond base wages and gratuities.
- Date of the wage payment
- Gross wages paid
- Deductions from and additions to wages, including a separate line for gratuities
- Net wages paid
- Hours worked during the pay period
- (Beginning Jan. 1, 2026) A list of sources of the employee's compensation beyond base wages and gratuities
How often must employees be paid?
Employers must pay all wages earned to employees on regular paydays designated in advance, at least twice during each calendar month, with no more than 10 working days between the end of a pay period and payday (absent a collective bargaining agreement). Bona fide administrative, executive, and professional employees may be paid at least once per month.
Source: D.C. Code § 32-1302
District of Columbia minimum wage
DC's minimum wage is adjusted for inflation every July 1. It rose from $17.95 to $18.40 an hour on July 1, 2026, for all employers regardless of size.
- Tipped employees: a base wage of at least $10.30 per hour from July 1, 2026; the employer must make up the difference if tips do not bring pay to $18.40.
Source: D.C. Code § 32-1003; DC Department of Employment Services 2026 minimum wage notice
Overtime & double time
The District of Columbia requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: D.C. Code § 32-1003(c)
Meal & rest break requirements
DC does not require meal breaks for adults. Where an employer gives a bona fide meal period with the employee relieved of duty, federal rules allow it to be unpaid.
DC does not require rest breaks. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.
Source: No DC adult break statute; 29 C.F.R. §§ 785.18–785.19
District of Columbia state income tax
The District of Columbia imposes a progressive personal income tax on wages, with marginal rates rising from 4% to a top rate of 10.75% on income over $1,000,000.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 4% |
| $10,000 – $40,000 | 6% |
| $40,000 – $60,000 | 6.5% |
| $60,000 – $250,000 | 8.5% |
| $250,000 – $500,000 | 9.25% |
| $500,000 – $1,000,000 | 9.75% |
| Over $1,000,000 | 10.75% |
Source: D.C. Code § 47-1806.03; OTR - DC Individual and Fiduciary Income Tax Rates
Paid sick leave
DC's Accrued Sick and Safe Leave Act requires paid leave from every employer, with the amount set by employer size.
| Rule | Detail |
|---|---|
| Accrual rate | 1 hour for every 37 hours worked at employers with 100 or more employees; 1 hour per 43 hours at 25 to 99 employees; 1 hour per 87 hours at fewer than 25. |
| Minimum available per year | Up to 7 days a year (100+ employees), 5 days (25–99) or 3 days (fewer than 25). |
| Accrual cap | Unused leave carries over, but employees cannot use more than the annual amount in a year. |
| Eligibility & carryover | Accrual starts at hire; leave can be used after 90 days of employment. |
Source: D.C. Code § 32-531.01 et seq. (Accrued Sick and Safe Leave Act)
Vacation & paid time off (PTO)
District of Columbia does not require paid vacation. Whether unused vacation is paid at separation follows the employer's policy or the employment contract.
Vacation pay the employer has promised under its policy can be claimed like other wages due.
Source: No District of Columbia vacation statute; terms set by employer policy or contract
Final paycheck rules
DC pays a discharged employee by the next working day. An employee who resigns is paid by the next regular payday or within 7 days, whichever comes first.
| Situation | Final wages due |
|---|---|
| Fired or laid off | No later than the next working day after discharge. |
| Quits or resigns | By the next regular payday or within 7 days, whichever comes first. |
Source: D.C. Code §§ 32-1303, 32-1308
Other District of Columbia payroll taxes employers should know
DC employers pay state unemployment insurance (UI) tax on a small taxable wage base, plus a District Paid Family Leave (PFL) payroll tax that is funded entirely by the employer (no employee withholding) and applies to all covered wages with no wage cap. UI is reported quarterly to DOES; PFL contributions are also filed and paid quarterly.
| Tax | Rate | Notes |
|---|---|---|
| Unemployment Insurance (SUI) | New employer rate 2.7%; experienced employers 1.9%–4.4% (positive-rated) or 6.2%–7.4% (negative-rated), plus a 0.2% administrative assessment, for 2026 | Taxable wage base is $9,000 per employee for 2026 (unchanged). |
| Paid Family Leave (PFL) tax | 0.75% of covered wages | Employer-paid only; no employee withholding and no wage base cap. |
Source: D.C. Code § 51-101 et seq. (UI); D.C. Code § 32-541.01 et seq. (Universal Paid Leave Act)
Common questions about District of Columbia pay stubs
What is DC's minimum wage now?
$18.40 an hour from July 1, 2026, for all employers. Tipped employees get a base wage of at least $10.30, with the employer making up any shortfall to $18.40.
How much paid sick leave do DC employees get?
It depends on employer size: up to 7 days a year at employers with 100 or more employees, 5 days at 25 to 99, and 3 days at fewer than 25. Unused leave is not paid out when you leave.
Is DC Paid Family Leave deducted from my paycheck?
No. DC's Paid Family Leave tax (0.75% of covered wages) is paid entirely by the employer, so it should not appear as an employee deduction.
When is my last paycheck due in DC?
By the next working day if you are discharged. If you resign, by your next regular payday or within 7 days, whichever is first.
Guides that go with this page
District of Columbia's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
- Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- D.C. Code § 32-1008 (D.C. Law Library)
- D.C. Code § 32-1302 (D.C. Law Library)
- D.C. Code § 32-1011 (D.C. Law Library)
- OTR - DC Individual and Fiduciary Income Tax Rates
- DOES - Office of Paid Family Leave: Employer Information
- DOES - Unemployment Insurance Tax Rate Questions
- DC Department of Employment Services — 2026 minimum wage increase notice
- DC Office of the Attorney General — Wage and hour laws
- DC Department of Employment Services — Accrued Sick and Safe Leave fact sheet
- DC Department of Employment Services — Office of Wage-Hour for employees
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.