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?
For employers who pay employees in the District of Columbia, the district will require state income tax. Use this guide to learn what’s required to start running payroll while keeping compliant with state payroll tax regulations. Click on the topic below to learn more.
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:
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To do: |
What is this? |
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Make sure your business is registered with the DC Office of Tax and Revenue |
Registers your business to file and pay taxes in DC |
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Make sure your business is registered with the DC Department of Employment Services |
Registers your business to pay required unemployment insurance in DC |
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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 |
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Approve OnPay Access request to DC withholding account |
Once OnPay obtains the ID a Third Party Access request will be initiated by the taxpayer |
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Provide OnPay with your District of Columbia Unemployment ID |
A 6-digit number unique to your account with the DC Department of Employment Services |
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Provide OnPay with your District of Columbia Unemployment (SUI) Rate |
A tax rate you receive annually from the DC Department of Employment Services |
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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 |
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Provide OnPay with your Paid Family Leave Employer Contribution Rate |
Employers in DC are required to contribute to the PFL program |
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:
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Type of Tax |
Form ID |
Form Name |
Frequency |
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Withholding |
FR 900A (Filing) |
Employer's Withholding Tax - Annual Return |
Annual |
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FR 900Q (Filing) |
Employer's Withholding Tax - Quarterly Return |
Quarterly |
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FR 900P (Payment) |
Payment Voucher for Withholding Tax |
Quarterly |
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WT (Filing) |
Transmittal for Paper Forms W-2 |
Annual |
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State W2 (Filing) |
Wage and Tax Statement |
Annual |
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Unemployment |
DOES-UC30H (Filing) |
Employer's Annual Contribution and Wage Report |
Annual |
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DOES-UC30 (Filing) |
Employer's Quarterly Contribution and Wage Report |
Quarterly |
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Paid Family Leave |
DC Form PFL30, Paid Family Leave Report |
DC Paid Family Leave |
Annual |
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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 employers generally have a rate of 2.7% for SUTA with a wage base of $9,000.
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.
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
All DC Employers:
The DC PFL program’s contribution rate as of 2019 is 0.62% of each employee’s wages. Annually, DC sends each employer a contribution rate notice that will need to be updated in OnPay.
Paying employees in other states?
If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.