2026 DC pay stub rules
District of Columbia Pay Stub Rules
District of Columbia taxes wages at graduated rates from 4% to 10.75% for 2026. This page explains what a District of Columbia pay stub shows. The generator does not calculate District of Columbia withholding yet.
What is withheld on a District of Columbia pay stub
Every pay stub shows gross pay, each deduction, and net pay for the period and the year to date. These are the employee taxes that apply in District of Columbia for 2026.
- Federal income tax
- Withheld from the employee’s Form W-4 using the IRS Publication 15-T method. Same in every state.Source
- Social Security
- 6.2% of wages up to the 2026 wage base of $184,500.Source
- Medicare
- 1.45% of all wages, plus 0.9% Additional Medicare Tax on wages above $200,000 in the year.Source
- District of Columbia income tax
- District of Columbia taxes wages at graduated rates from 4% to 10.75% for 2026.Source
- Disability and paid leave
- None for employees. DC Paid Family Leave is funded entirely by an employer payroll tax and may not be deducted from a worker's paycheck.Source
- Local income taxes
- None. DC income tax is a single district level tax; there are no separate local taxes. Nonresidents working in DC are not taxed by DC.
District of Columbia wage rules that shape a pay stub
- Minimum wage
- $18.40 an hour as of October 6, 2026. Adjusted every July 1; rose from $17.95 to $18.40 on July 1, 2026.Source
- Pay frequency
- At least twice a month.Source
- Pay stub law
- The District of Columbia requires employers to give each employee an itemized statement at the time of each wage payment showing the payment date, gross wages, deductions and additions (with tips on a separate line), net wages, and hours worked during the pay period.Source
- Employer unemployment tax
- Paid by the employer on the first $9,000 of each employee’s wages (2025 wage base). It is an employer cost and does not reduce the employee’s net pay.
District of Columbia pay stub questions
Does District of Columbia withhold state income tax from paychecks?
District of Columbia taxes wages at graduated rates from 4% to 10.75% for 2026. The amount depends on the employee’s pay, pay frequency and state withholding certificate, and appears as its own line on the pay stub.
Do employers in District of Columbia have to provide pay stubs?
The District of Columbia requires employers to give each employee an itemized statement at the time of each wage payment showing the payment date, gross wages, deductions and additions (with tips on a separate line), net wages, and hours worked during the pay period.
What is the minimum wage in District of Columbia?
The general minimum wage in District of Columbia is $18.40 an hour as of October 6, 2026. Adjusted every July 1; rose from $17.95 to $18.40 on July 1, 2026.
How often must employees be paid in District of Columbia?
At least twice a month.
Can I use a District of Columbia pay stub as proof of income?
Landlords and lenders usually ask for your two or three most recent pay stubs. A pay stub must reflect wages that were actually paid; lenders often check pay stubs against bank deposits, tax returns or the employer.
Related
Facts checked October 6, 2026 against the linked sources. Rules change; check the source before relying on a figure. Swift Paystubs creates documents from the details you enter and does not give tax or legal advice.