District of Columbia payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for DC Employers.

• 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:
  
  

  All DC employers	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 schedule	Registers your business to pay required unemployment insurance in DC More info >
  Provide OnPay with your District of Columbia Tax ID schedule	The employer identification number issued by the DC Office of Tax and Revenue More info >
  Approve OnPay Access request to DC withholding account schedule	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 schedule	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 schedule	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 schedule	A required fixed rate fee that supports the administrative of DC’s UI Program More info >

• Taxes and filings OnPay handles for DC Employers

  Withholding Tax

  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 Insurance Tax

  DOES-UC30H	Employer's Annual Contribution and Wage Report	- Annual
  DOES-UC30	Employer's Quarterly Contribution and Wage Report	- Quarterly
  New Hire Report	DC Report of New Hires	- As required

  
  

  Paid Family Leave

  DC Form PFL30

  DC Paid Family Leave Report

  - Annual

Where you can find the tax account numbers you need

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

Updated January 1, 2025

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

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.

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