Washington DC Payroll Tax Calculator
What a Washington DC employer pays on top of wages in 2026: Social Security, Medicare, FUTA at 0.6%, DC unemployment tax at the 2.9% new-employer rate and the state's other employer programs, per paycheck and per year for 1 to 50 employees.
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: October 2026
Pay type
Each employee is paid the amount above. Headcount sets which paid-leave employer shares apply.
Employer taxes per employee
$4,503
per year, $173 per paycheck
Effective employer tax rate: 9.01% of wages
Keep payroll costs sorted automatically
Jupid connects your bank and categorizes payroll, tax deposits and other Washington DC business expenses for you.
Breakdown per employee, per year
Social Security
6.2% to $184,500
$3,100.00
Medicare
1.45%, no cap
$725.00
FUTA
0.6% of $7,000
$42.00
DC SUTA (new employer)
2.9% of $9,000
$261.00
DC Paid Family Leave tax
0.75% of wages
$375.00
Withheld from each employee (not an employer cost)
Per year, before income tax withholding. State amounts assume the largest employee share the program allows.
Payroll taxes only. Workers' comp insurance, health coverage and other benefits are separate costs.
Payroll Taxes Washington DC Employers Pay in 2026
For one employee paid $50,000 a year, a new Washington DC employer pays about $4,503 in payroll taxes, or 9.01% on top of wages. Social Security and Medicare are most of it; the unemployment taxes are capped at their wage bases.
| Tax | Employer rate, 2026 | Notes |
|---|---|---|
| Social Security | 6.2% of wages up to $184,500 | Matches the employee's 6.2%. |
| Medicare | 1.45% of all wages | No employer share of the 0.9% Additional Medicare Tax. |
| FUTA | 0.6% of the first $7,000 | Full 5.4% state credit; not a credit reduction state. |
| DC SUTA | 2.9% of the first $9,000 (new employer) | 2.7% plus 0.2% administrative fee. |
| DC Paid Family Leave tax | 0.75% of wages | Employer-paid; nothing is withheld from employees. The rate is 0.75% in every 2026 quarter (up from 0.26% since July 1, 2024), reported through the same portal as unemployment wages. Source |
Washington DC is not on the U.S. Department of Labor list of potential 2026 credit reduction states. Only California and the U.S. Virgin Islands are, so Washington DC employers keep the full 5.4% credit and pay 0.6% FUTA: $42 per employee per year. The final list is set after November 10, 2026.
A new Washington DC employer pays 2.9% on the first $9,000of each employee's wages, up to $261.00 per employee in 2026. After the new-employer period, the state assigns an experience rate based on benefits charged to your account, so a stable workforce usually pays less. Once you get your rate notice, that rate replaces the one used here.
- Register for an unemployment tax account with DC Department of Employment Services and file wage reports and SUTA quarterly.
- Register for Washington DC income tax withholding (DC Office of Tax and Revenue) and deposit it on the schedule the state assigns.
- Deposit federal withholding, Social Security and Medicare monthly or semiweekly, file Form 941 quarterly (the Q3 2026 return is due November 2, 2026) and Form 940 for FUTA once a year (due February 1, 2027 for 2026).
What Changes for Washington DC Employers in 2027
- The Social Security wage base rises to $192,300, so the employer share tops out at $11,922.60 per employee.
- Experienced employers get a new Washington DC unemployment tax rate for 2027 on their annual rate notice; use it from the first 2027 payroll.
Washington DC Payroll Tax FAQ
More Payroll Tools for Washington DC
Employee Cost Calculator
Add benefits, workers' comp and overhead to see the full cost of a hire.
Washington DC Paycheck Calculator
See your employee's take-home pay after federal and state withholding.
Washington DC Hourly Paycheck Calculator
Take-home pay for hourly staff, including overtime hours.
Washington DC 1099 Tax Calculator
Compare with what a contractor owes in self-employment tax.
Payroll Tax Due Dates 2026
Form 941 and 940 deadlines and monthly vs. semiweekly deposits.
Payroll Tax Calculator
The national employer payroll tax calculator with every state's SUTA rate.
Payroll Tax Calculators for Other States
SUTA wage bases run from $7,000 to $78,200 and several states add paid-leave premiums. Pick a state to see its 2026 employer taxes.
Official References
- IRS Publication 15 (2026), Employer's Tax Guide
Social Security, Medicare and FUTA rates, deposit schedules and Form 941/940
- U.S. Department of Labor: FUTA credit reductions
Potential 2026 credit reduction states
- U.S. Department of Labor: Significant Provisions of State UI Laws, January 2026
Taxable wage base and new-employer rate for every state
- DC Department of Employment Services
Washington DC unemployment tax rates and registration
Estimates for tax year 2026, assuming every employee earns the same amount evenly through the year and the employer pays the minimum share of each paid-leave program. SUTA uses the 2026 new-employer rate; your assigned rate may differ. Rates checked against the agency sources above on October 30, 2026. Consult a payroll professional for filings.
Let Jupid handle the books and taxes for you
- Transactions categorized and books kept clean — automatically
- Write-offs and deductions found year-round, not just in April
- Quarterly tax estimates and reminders, so nothing surprises you
Set up in minutes. Cancel anytime.
Let Jupid Handle the Bookkeeping
Jupid connects your bank accounts, categorizes every transaction automatically with 95.9% accuracy, and answers bookkeeping questions through an AI accountant in WhatsApp or iMessage.