District of Columbia requires both state income tax withholding and unemployment insurance registration.
Withholding and unemployment insuranceAn employer with an employee working in District of Columbia has two separate registrations to make with two separate agencies: one for income tax withholding, administered by the state revenue department, and one for unemployment insurance, administered by the state workforce or labor agency. They have different account numbers, different filing calendars and different deposit rules, and registering for one does not register you for the other. Rates and wage bases change annually, so the figures come from the agencies rather than from here.
The District has both obligations in full. It is frequently missed in state lists that stop at fifty.
Your unemployment insurance rate is assigned to your business specifically and revised each year, and the taxable wage base changes most years too. Those numbers come from the District of Columbia agencies rather than from this page - anything quoted here would be stale within a year, and an employer relying on a stale wage base underpays.
State agency directoryYes. District of Columbia taxes wages, so you register for a withholding account with the state revenue agency and withhold from every employee working there.
Yes. Every state and the District of Columbia runs an unemployment insurance system, and an employer with an employee working in District of Columbia registers with the state workforce agency, reports wages quarterly and pays contributions. This applies whether or not the state taxes wages.
They come from the state agencies, not from here. Unemployment rates are assigned per employer and revised annually, wage bases change most years, and withholding tables are reissued. A page that quoted a figure would be wrong within a year, and an employer relying on a stale wage base underpays and finds out at assessment.
No. Form 941 and Form 940 are federal and continue regardless of which state your employees are in. State registration is in addition to them, never instead.