District of Columbia payroll tax and registration guide – Help Center Home

Updated September 18, 2023

This article will cover:

What information OnPay needs from you
What state and local taxes and filings OnPay handles for DC employers
Where you can find the tax account numbers needed
Paying employees in other states?

Why is this important?

The following information requests and registration instructions are required before you can use a payroll provider to run payroll. This is in compliance with state payroll tax regulations. Without this information, OnPay is unable to file or deposit any tax payments for your company, and will not be responsible for any resulting penalties or interest. Note: If this isn't the only state where you have employees, there will be a separate guide like this one for each state where you hire and pay workers.

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What information OnPay needs from you

Use this checklist to make sure you’ve covered everything required to set up your account as a DC employer so OnPay can accurately file and pay taxes on your behalf:

✔	To do:	What is this?
	Make sure your business is registered with the DC Office of Tax and Revenue	Registers your business to file and pay taxes in DC More info >
	Make sure your business is registered with the DC Department of Employment Services	Registers your business to pay required unemployment insurance in DC More info >
	Provide OnPay with your District of Columbia Tax ID and deposit schedule	The employer identification number issued by the DC Office of Tax and Revenue More info >
	Approve OnPay Access request to DC withholding account	Once OnPay obtains the ID a Third Party Access request will be initiated by the taxpayer More info >
	Provide OnPay with your District of Columbia Unemployment ID	A 6-digit number unique to your account with the DC Department of Employment Services More info >
	Provide OnPay with your District of Columbia Unemployment (SUI) Rate	A tax rate you receive annually from the DC Department of Employment Services More info >
	Provide OnPay with your District of Columbia Administrative Funding Tax Rate	A required fixed rate fee that supports the administrative of DC’s UI Program More info >
	Provide OnPay with your Paid Family Leave Employer Contribution Rate	Employers in DC are required to contribute to the PFL program More info >

What state and local taxes and filings OnPay handles for DC employers

OnPay handles the filing of all state and local taxes for businesses in DC, including:

Type of Tax	Form ID	Form Name	Frequency
Withholding	FR 900A (Filing)	Employer's Withholding Tax - Annual Return	Annual
	FR 900Q (Filing)	Employer's Withholding Tax - Quarterly Return	Quarterly
	FR 900P (Payment)	Payment Voucher for Withholding Tax	Quarterly
	WT (Filing)	Transmittal for Paper Forms W-2	Annual
	State W-2 (Filing)	Wage and Tax Statement	Annual
Unemployment	DOES-UC30H (Filing)	Employer's Annual Contribution and Wage Report	Annual
Unemployment	DOES-UC30 (Filing)	Employer's Quarterly Contribution and Wage Report	Quarterly
Paid Family Leave	DC Form PFL30, Paid Family Leave Report	DC Paid Family Leave	Annual
Other	New Hire Report (Filing)	DC Report of New Hires	As required

Where you can find the tax account numbers needed

If you are an existing employer who has previously run payroll in the District of Columbia, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in DC, you will need to register your business with the DC Office of Tax and Revenue and DC Department of Employment Services. This must be completed for OnPay to be able to file and pay your DC taxes.

Withholding Tax Account Number

Existing DC Employer:

You can find your Withholding Tax Account Number on notices received from the DC Office of Tax and Revenue. If you cannot locate this document or account number, please call the District of Columbia Office of Tax and Revenue at (202) 727-4829 to request it.

New DC Employer: Register with the DC Office of Tax and Revenue

Register with the DC Office of Tax and Revenue by completing Form FR-500 online.
Make sure you have the required information listed in New Business Registration
Under MyTax.DC.gov, click the link FR-500 New Business Registration to begin
The online registration process can take 1-2 days. Once completed you will be notified of your tax deposit schedule.

Unemployment Account Number and Tax Rate

Existing DC Employer:

You can find your Unemployment Account Number on the annual Tax Rate Notice received from the DC Department of Employment Services. It can also be found on your Quarterly Contribution and Wage Report (Form DOES-UC30)
Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2

New DC Employer: Register with the DC Department of Employment Services (DOES)

Go to the DOES website to register your business
You'll receive your account number and tax rate instantly once you have completed the online registration
New employers generally have a rate of 2.7% for SUTA with a wage base of $9,000

Administrative Funding Tax Rate

All DC Employers:

The Administrative Funding Tax Rate for DC is currently a fixed rate of 0.2%. It can also be found on your annual Tax Rate Notice in box 3.

Paid Family Leave Employer Contribution Tax Rate