{"id":10206,"date":"2016-09-30T11:52:46","date_gmt":"2016-09-30T15:52:46","guid":{"rendered":"https:\/\/gtm.com\/household\/?page_id=10206"},"modified":"2026-03-03T11:24:03","modified_gmt":"2026-03-03T16:24:03","slug":"household-employment-washington-dc","status":"publish","type":"page","link":"https:\/\/gtm.com\/household\/household-employment-washington-dc\/","title":{"rendered":"Nanny Taxes &#038; Payroll in in Washington, D.C."},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;2025 Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;rgba(0,0,0,0.25)&#8221; background_image=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/04\/5-gtm_state-nanny-tax-page-scaled.jpg&#8221; global_module=&#8221;41579&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Row&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;100px||100px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.5&#8243; _dynamic_attributes=&#8221;content&#8221; _module_preset=&#8221;_initial&#8221; header_font_size=&#8221;50px&#8221; header_2_text_color=&#8221;#666666&#8243; text_orientation=&#8221;center&#8221; background_layout=&#8221;dark&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;28px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{}&#8221;]@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF90aXRsZSIsInNldHRpbmdzIjp7ImJlZm9yZSI6IjxoMT4iLCJhZnRlciI6IjwvaDE+In19@[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Templated State Content&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; custom_padding=&#8221;10px||10px||true|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_4,3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; max_width=&#8221;1400px&#8221; custom_padding=&#8221;25px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Contents&#8221; admin_label=&#8221;Content Header&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41593&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text admin_label=&#8221;content anchor links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_line_height=&#8221;1.2em&#8221; header_2_text_color=&#8221;#666666&#8243; global_module=&#8221;41595&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><a href=\"#glance\">At a Glance<\/a><\/p>\n<p><a href=\"#minimum\">Minimum Wage<\/a><\/p>\n<p><a href=\"#overtime\">Overtime Pay Rules<\/a><\/p>\n<p><a href=\"#unemployment\">State Unemployment Tax &amp; Rate<\/a><\/p>\n<p><a href=\"#workerscomp\">Workers\u2019 Compensation Insurance<\/a><\/p>\n<p><a href=\"#disability\">Disability Benefits Insurance<\/a><\/p>\n<p><a href=\"#domestic\">Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n<p><a href=\"#paidleave\">Paid Leave Laws<\/a><\/p>\n<p><a href=\"#other\">Other State Regulations<\/a><\/p>\n<p><a href=\"#helpful\">Helpful Links<\/a><\/p>\n<p><a href=\"#federalregulations\">Federal Regulations<\/a><\/p>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;More from our Learning Library&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;Browse Learning Library&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41596&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_image src=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png&#8221; alt=&#8221;free consultation&#8221; title_text=&#8221;Resource-Library-Hero3&#8243; align=&#8221;center&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL image&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; width=&#8221;80%&#8221; custom_margin=&#8221;||0px|||&#8221; global_module=&#8221;41597&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41598&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/labor-law-compliance\/\">Labor Law Compliance<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/hiring-managing-employees\/\">Hiring &amp; Managing Employees<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/costs-employee-benefits\/\">Costs &amp; Employee Benefits<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-topic\/payroll-taxes\/\">Payroll &amp; Taxes<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_heading title=&#8221;Popular Resources&#8221; disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL Featured Resources&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; custom_margin=&#8221;17px||26px|||&#8221; border_width_bottom=&#8221;2px&#8221; border_color_bottom=&#8221;#0C71C3&#8243; global_module=&#8221;41599&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][et_pb_text disabled_on=&#8221;on|on|off&#8221; admin_label=&#8221;LL featured links&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; header_2_text_color=&#8221;#666666&#8243; min_height=&#8221;59.2px&#8221; custom_margin=&#8221;||11px|||&#8221; custom_padding=&#8221;||17px|||&#8221; global_module=&#8221;41600&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/tax-calculators\/\">Nanny Tax Calculator<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/complete-guide-household-payroll\/\">Complete Guide to Household Payroll<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/nanny-tax-guide\/\">Nanny Tax Guide<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/household-employment-by-state\/\">State-by-State Regulations<\/a><\/li>\n<li><a href=\"https:\/\/gtm.com\/household\/learning-library\/minimum-wage-rates\/\">Minimum Wage Rates<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;60px||||false|false&#8221; custom_padding_phone=&#8221;30px||||false|false&#8221; custom_padding_last_edited=&#8221;off|desktop&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Regulations &#8211; Intro Text&#8221; _builder_version=&#8221;4.27.5&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@&#8221; z_index_tablet=&#8221;500&#8243; use_border_color=&#8221;off&#8221; global_module=&#8221;41634&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Household employers must comply with applicable tax, wage, and labor laws for nannies, in-home senior caregivers, and other household employees. While federal rules apply to employers nationwide, there are also state- and city-specific regulations employers must follow.<\/p>\n<p>[\/et_pb_text][et_pb_code admin_label=&#8221;at a glance Code&#8221; module_id=&#8221;glance&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#f4f4f4&#8243; custom_margin=&#8221;-25px||||false|false&#8221; custom_margin_tablet=&#8221;0px||||false|false&#8221; custom_margin_phone=&#8221;0px||||false|false&#8221; custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;20px|20px|20px|20px|true|true&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h4>Nanny Taxes At a Glance<\/h4>\n<p>\t<!-- [et_pb_line_break_holder] -->[et_pb_section global_module=\"40691 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;minimum wage &#8221; module_id=&#8221;minimum&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Minimum Wage<\/h2>\n<p>Household employees must be paid at least the highest applicable federal, state, or local minimum wage rate. Washington D.C.\u2019s minimum wage rate of $17.95\/hour applies. \u200bThe minimum wage will increase to $18.40\/hour on July 1, 2026. Employers must display a <a href=\"https:\/\/does.dc.gov\/sites\/default\/files\/dc\/sites\/does\/publication\/attachments\/2025%20DISTRICT%20OF%20COLUMBIA%20MINIMUM%20WAGE%20POSTER%20.pdf\" target=\"_blank\" rel=\"noopener\">minimum wage poster (PDF)<\/a>\u00a0in a conspicuous place where employees can readily see it.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;overtime &#8221; module_id=&#8221;overtime&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Overtime Pay Rules<\/h2>\n<p>Household employees in Washington, D.C. must be paid at least time-and-a-half for hours worked over 40 in a seven-day workweek. Overtime compensation is not required for live-in employees or when work is performed on a holiday.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;State Unemployment Tax &#038; Rate header&#8221; module_id=&#8221;unemployment&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>State Unemployment Tax &amp; Rate<\/h2>\n<p>In Washington, D.C., the new employer SUI (state unemployment insurance) rate is 2.9 percent (includes the required 0.2% administrative assessment fee) on the first $9,000 of each employee&#8217;s wages. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;workers comp &#8221; module_id=&#8221;workerscomp&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Workers\u2019 Compensation Insurance<\/h2>\n<p>Household employers in Washington, D.C. must have a workers\u2019 compensation policy if their employee works 240 hours or more in a calendar quarter.\u00a0<a href=\"https:\/\/gtm.com\/household\/benefits-insurance\/get-a-quote\/\">Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Disability Benefits Insurance&#8221; module_id=&#8221;disability&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Disability Benefits Insurance<\/h2>\n<p>Washington, D.C. does not have disability benefits insurance requirements related to household employment.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;domestic workers bill of rights &#8221; module_id=&#8221;domestic&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Domestic Workers\u2019 Bill of Rights<\/h2>\n<p>Washington D.C.\u2019s Domestic Worker Employment Rights Amendment Act includes a requirement for\u00a0<a href=\"https:\/\/gtm.com\/household\/learning-library\/nanny-contract\/\">work agreements in household employment<\/a>, an extension of human rights, and occupational health and safety protections for household employees.<\/p>\n<p class=\"text-indent-1\">The work agreement must include:<\/p>\n<ul>\n<li>Start date of employment (and end date if applicable)<\/li>\n<li>Address where work will usually be performed<\/li>\n<li>Duties to be performed by the domestic worker<\/li>\n<li>Rate of pay per hour and overtime rate<\/li>\n<li>Form, place, and frequency of payment<\/li>\n<li>Date the first payment will be provided<\/li>\n<li>Weekly schedule, including days of the week, start time, end time, and number of hours of work per week<\/li>\n<li>Any rest breaks or meal breaks that are provided<\/li>\n<li>Types of leave from work provided, and whether paid or unpaid<\/li>\n<li>Any other compensation or reimbursement provided by the household employer, such as health insurance premiums, transportation allowance, or separation pay;<\/li>\n<li>Whether the domestic worker must provide their own vehicle for the fulfillment of work duties<\/li>\n<\/ul>\n<p>For live-in domestic workers, the work agreement must include a description of the type and value of lodging provided, the time of the sleeping period, and the personal time allotment.<\/p>\n<p>Washington, D.C.\u2019s human rights law has been amended to remove the exception for household employees from the law\u2019s protections. It is now illegal to discriminate against domestic workers based on protected traits, including age, color, disability, gender identity and expression, national origin, personal appearance, race, religion, sex, and sexual orientation. The law also protects against sexual harassment in the workplace.<\/p>\n<p>Washington D.C.\u2019s occupational safety and health law was also updated to remove language that excluded domestic workers from the law\u2019s protections.<\/p>\n<p><a href=\"https:\/\/gtm.com\/household\/washington-dc-domestic-worker-protections\/\">Read more about Washington D.C.\u2019s domestic worker protections<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;paid leave &#8221; module_id=&#8221;paidleave&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Paid Leave Laws<\/h2>\n<h3>Paid Family Leave<\/h3>\n<p>Washington, D.C. employers who are required to pay unemployment insurance taxes also must contribute to the paid family leave program. Even families with just one employee need to comply with the law.<\/p>\n<p>The paid family leave program provides employees in the district with (maximum of leave for each type in parentheses):<\/p>\n<ul>\n<li>Parental leave to bond with a new child (12 weeks of leave)<\/li>\n<li>Family leave to care for an ill family member with a serious health condition (12 weeks of leave)<\/li>\n<li>Personal medical leave to care for one\u2019s own serious health condition (12 weeks of leave)<\/li>\n<li>Pre-natal leave (2 weeks)<\/li>\n<\/ul>\n<p>The maximum duration for each type of paid leave is over a 52-workweek period.<\/p>\n<p>Paid leave benefits are funded by an employer payroll tax of 0.75 percent of their eligible employee\u2019s gross or total wages.<\/p>\n<p>Currently, the maximum paid family leave benefit is $1,153.00\/week.<\/p>\n<p>All employers must post a\u00a0<a href=\"https:\/\/dcpaidfamilyleave.dc.gov\/employers\/employer-forms\/\" target=\"_blank\" rel=\"noopener\">paid family leave notice poster<\/a>\u00a0on their premises.<\/p>\n<p><a href=\"https:\/\/dcpaidfamilyleave.dc.gov\/\" target=\"_blank\" rel=\"noopener\">Learn more about Washington, D.C.\u2019s Paid Family Leave<\/a>.<\/p>\n<h3>Accrued Sick and Safe Leave\/Earned Sick and Safe Leave<\/h3>\n<p>Washington, D.C.\u2019s Accrued Sick and Safe Leave and Earned Sick and Safe Leave laws allow full-time and part-time household employees who spend 50 percent or more of their time working in the District of Columbia to receive paid leave for absences resulting from:<\/p>\n<ul>\n<li>A medical condition or caring for ill family members<\/li>\n<li>Receiving medical care for themselves or their family members<\/li>\n<li>Issues pertaining to domestic violence or sexual abuse<\/li>\n<\/ul>\n<p>Household employees accrue leave at 1 hour for every 87 hours worked, not exceeding 3 days per calendar year. Accruals begin on the first day of their employment. Accrued leave is tallied based on the employer\u2019s established pay period.<\/p>\n<p>After 90 calendar days of employment, employees can use accrued leave. Employees can use leave in one-hour increments. Household employers must carry over unused leave accrued during a 12-month period annually.<\/p>\n<p>Family members are defined as:<\/p>\n<ul>\n<li>A spouse or domestic partner<\/li>\n<li>The parents of either the employee or the spouse<\/li>\n<li>Children, including grandchildren and foster children<\/li>\n<li>Brothers and sisters of either the employee or the spouse<\/li>\n<li>A residing child for whom the employee has parental responsibility<\/li>\n<li>A person who has cohabitated with the employee for no less than 12 months<\/li>\n<\/ul>\n<p>Household employers must maintain accurate time and payroll records that reflect the use of paid leave for at least 3 years.<\/p>\n<p>A household employer doesn\u2019t have to change their current leave policies if those policies allow their employee to:<\/p>\n<ul>\n<li>Accrue and access paid leave at the same rate or greater than the hours of paid leave provided by the law<\/li>\n<li>Use the paid leave for the same purposes as those outlined in the law<\/li>\n<\/ul>\n<p>If the paid leave is foreseeable, an employee should request it in writing to their employer at least 10 days before the leave, or as early as possible.<\/p>\n<p>If the paid leave is unforeseeable, an oral request for paid leave should be provided before the start of the work shift for which the paid leave is requested.<\/p>\n<p>In the case of an emergency, the employer shall be notified before the start of the next work shift or within 24 hours of the onset of the emergency, whichever occurs sooner.<\/p>\n<p>A household employer may require that paid leave for three or more consecutive days be supported by a reasonable certification supplied by the employee.<\/p>\n<p><a href=\"https:\/\/code.dccouncil.gov\/us\/dc\/council\/code\/sections\/32-531.02.html\" target=\"_blank\" rel=\"noopener\">Learn more about Washington D.C.\u2019s provisions for paid leave<\/a>.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;other regs &#8221; module_id=&#8221;other&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Other State Regulations<\/h2>\n<h3>Pay Transparency<\/h3>\n<p>Employers with at least one employee in Washington, D.C. \u2013 including household employers \u2013 must provide pay ranges in all public job postings and inform job applicants of healthcare benefits associated with the position, while prohibiting employers from seeking information about a job applicant\u2019s salary history.<\/p>\n<p>The pay range in a job posting for a household employee must include the minimum and maximum projected hourly pay that an employer, in good faith, believes they would pay for the advertised job at the time of posting.<\/p>\n<p>In limiting the ability to use an applicant\u2019s wage history, the law prohibits household employers from:<\/p>\n<ul>\n<li>Screening prospective employees based on their \u201cwage history\u201d<\/li>\n<li>Requiring that their wage history satisfy minimum or maximum criteria<\/li>\n<li>Requesting or requiring that an applicant disclose their wage history \u201cas a condition of being interviewed or as a condition of continuing to be considered for an offer of employment.\u201d<\/li>\n<li>Seeking the wage history of a \u201cprospective employee from a person who previously employed the individual\u201d<\/li>\n<\/ul>\n<p>\u201cWage history\u201d is defined as \u201cinformation related to compensation an employee has received from other or previous employment.\u201d The definition of \u201ccompensation\u201d includes \u201call forms of monetary and nonmonetary benefits an employer provides or promises to provide an employee in exchange for the employee\u2019s services to the employer.\u201d<\/p>\n<p><a href=\"https:\/\/gtm.com\/household\/washington-dc-pay-transparency\/\" target=\"_blank\" rel=\"noopener\">Learn more about Washington, D.C.\u2019s pay transparency law<\/a>.<\/p>\n<h3>Final Pay<\/h3>\n<p>A household employee who is discharged, resigns, or quits must be paid by the next working day following the termination.<\/p>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;helpful links section &#8221; module_id=&#8221;helpful&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; z_index_tablet=&#8221;500&#8243; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Helpful Links for Nanny Taxes in Washington, D.C.<\/h2>\n<ul>\n<li><a href=\"https:\/\/does.dc.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">Washington, D.C. Department of Employment Services<\/a><\/li>\n<li><a href=\"https:\/\/otr.cfo.dc.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">Washington, D.C. Office of Tax and Revenue<\/a><\/li>\n<li><a href=\"https:\/\/dcpaidfamilyleave.dc.gov\/\" target=\"_blank\" rel=\"noopener\">DC Paid Family Leave<\/a><\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text ul_item_indent=&#8221;40px&#8221; admin_label=&#8221;Federal Regulations&#8221; module_id=&#8221;federalregulations&#8221; _builder_version=&#8221;4.27.5&#8243; _module_preset=&#8221;_initial&#8221; link_font=&#8221;||||||||&#8221; header_2_text_color=&#8221;#212492&#8243; header_3_text_color=&#8221;#666666&#8243; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;#666666&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221; z_index_tablet=&#8221;500&#8243; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221; use_border_color=&#8221;off&#8221; global_module=&#8221;41586&#8243; saved_tabs=&#8221;all&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Federal Regulations<\/h2>\n<p>All household employers need to follow certain federal regulations, including:<\/p>\n<h3>Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n<ul>\n<li>Household workers are considered employees and not independent contractors. Learn more about <a href=\"https:\/\/www.dol.gov\/agencies\/whd\/flsa\/misclassification\" target=\"_blank\" rel=\"noopener noreferrer\">misclassifying employees as independent contractors<\/a>.<\/li>\n<li>Household workers are also non-exempt employees, meaning they receive at least time-and-a-half for hours worked over 40 per workweek. Learn more about <a href=\"https:\/\/www.dol.gov\/whd\/overtime_pay.htm\">overtime pay<\/a>.<\/li>\n<\/ul>\n<h3>FICA Taxes<\/h3>\n<p>Social Security and Medicare taxes are commonly referred to as FICA taxes.<\/p>\n<p>If you pay cash wages of $3,000 or more to any household employee in 2026 (or paid a domestic worker $2,800 or more in 2025), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages.<\/p>\n<p>As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare).<\/p>\n<p>Your employee&#8217;s share is also 7.65 percent, which you may withhold from their wages or pay yourself.<\/p>\n<p>You don&#8217;t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n<h3>Federal Unemployment Tax (FUTA)<\/h3>\n<p>If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you&#8217;ll owe federal unemployment tax. This is an employer-only tax. FUTA is 6% of cash wages on the first $7,000 of wages paid to an employee.<\/p>\n<h3>Mileage Reimbursement<\/h3>\n<p>If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2026, the IRS has set the optional standard mileage rate at 72.5 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if mileage costs cause your employee to fall below the minimum wage, you must reimburse them for mileage.<\/p>\n<h3>Remitting Taxes Quarterly<\/h3>\n<p>Household employers can remit taxes, including FICA, employee income, and federal unemployment, quarterly using <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-es\" target=\"_blank\" rel=\"noopener\">Form 1040-ES<\/a>. If a household employer does not remit their taxes quarterly, the entire amount will be due when they file their personal tax return. This could cause an underpayment penalty.<\/p>\n<h3>Year-End Requirements<\/h3>\n<p>By January 31, household employers must provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2\" target=\"_blank\" rel=\"noopener\">Form W-2<\/a> to their employees and submit <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-3\" target=\"_blank\" rel=\"noopener\">Form W-3<\/a> and Copy A of Form W-2 to the Social Security Administration. Then, a household employer must file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-h-form-1040\" target=\"_blank\" rel=\"noopener\">Schedule H<\/a> with their personal tax return. Learn more: <a href=\"https:\/\/gtm.com\/household\/how-to-file-schedule-h\/\">How to File Schedule H<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;2025 Blue Call to Action &#8211; HH Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; background_color=&#8221;#438dd8&#8243; custom_padding=&#8221;10px||10px||true|false&#8221; background_last_edited=&#8221;on|desktop&#8221; background_color_gradient_direction_tablet=&#8221;180deg&#8221; global_module=&#8221;40548&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_heading title=&#8221;Questions? Get Help with Household Payroll&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; title_level=&#8221;h3&#8243; title_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; title_text_align=&#8221;center&#8221; title_text_color=&#8221;#FFFFFF&#8221; title_font_size=&#8221;32px&#8221; title_line_height=&#8221;1.2em&#8221; custom_margin=&#8221;||10px||false|false&#8221; title_font_size_tablet=&#8221;28px&#8221; title_font_size_phone=&#8221;20px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text quote_border_color=&#8221;#FFFFFF&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_font=&#8221;Lato|Lato_weight|||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; text_line_height=&#8221;1.75em&#8221; link_font=&#8221;||||on||||&#8221; link_text_color=&#8221;#FFFFFF&#8221; quote_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; quote_text_color=&#8221;#FFFFFF&#8221; header_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;72px&#8221; header_line_height=&#8221;1.15em&#8221; header_2_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_2_text_color=&#8221;#FFFFFF&#8221; header_2_font_size=&#8221;50px&#8221; header_2_line_height=&#8221;1.2em&#8221; header_3_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_3_text_color=&#8221;#FFFFFF&#8221; header_3_font_size=&#8221;32px&#8221; header_3_line_height=&#8221;1.3em&#8221; header_4_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_4_text_color=&#8221;#FFFFFF&#8221; header_4_font_size=&#8221;24px&#8221; header_4_line_height=&#8221;1.4em&#8221; header_5_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_5_text_color=&#8221;#FFFFFF&#8221; header_5_font_size=&#8221;18px&#8221; header_5_line_height=&#8221;1.4em&#8221; header_6_font=&#8221;Montserrat|Montserrat_weight|||||||&#8221; header_6_text_color=&#8221;#FFFFFF&#8221; header_6_line_height=&#8221;1.5em&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;40px||||false|false&#8221; custom_padding_tablet=&#8221;0px||||false|false&#8221; custom_padding_phone=&#8221;&#8221; custom_padding_last_edited=&#8221;on|tablet&#8221; text_font_size_tablet=&#8221;15px&#8221; text_font_size_phone=&#8221;14px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_font_size_tablet=&#8221;40px&#8221; header_font_size_phone=&#8221;24px&#8221; header_font_size_last_edited=&#8221;on|desktop&#8221; header_2_font_size_tablet=&#8221;28px&#8221; header_2_font_size_phone=&#8221;20px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; header_3_font_size_tablet=&#8221;22px&#8221; header_3_font_size_phone=&#8221;17px&#8221; header_3_font_size_last_edited=&#8221;on|phone&#8221; header_4_font_size_tablet=&#8221;18px&#8221; header_4_font_size_phone=&#8221;15px&#8221; header_4_font_size_last_edited=&#8221;on|tablet&#8221; header_5_font_size_tablet=&#8221;15px&#8221; header_5_font_size_phone=&#8221;14px&#8221; header_5_font_size_last_edited=&#8221;on|desktop&#8221; header_6_font_size_tablet=&#8221;13px&#8221; header_6_font_size_phone=&#8221;13px&#8221; header_6_font_size_last_edited=&#8221;on|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>A household payroll expert can answer questions you have about your own situation.<\/p>\n<p>Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/NeedHelp-illustration.png&#8221; title_text=&#8221;NeedHelp-illustration&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; border_radii=&#8221;on|6px|6px|6px|6px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;_initial&#8221; text_font=&#8221;Lato||||||||&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;16px&#8221; header_2_text_color=&#8221;#666666&#8243; header_3_text_color=&#8221;#FFFFFF&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3 style=\"text-align: center;\">Call Toll Free: <span style=\"text-decoration: underline;\"><a href=\"tel:\/\/1800-929-9213\">800-929-9213<\/a><\/span><\/h3>\n<p style=\"text-align: center;\">Hours: Mon-Fri 8:30 am &#8211; 8pm, ET<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; 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custom_margin_last_edited=&#8221;on|tablet&#8221; custom_padding=&#8221;12px|15px|12px|30px|true|false&#8221; custom_padding_last_edited=&#8221;off|desktop&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][et_pb_button button_url=&#8221;https:\/\/alive5.com\/7DWXAu5&#8243; url_new_window=&#8221;on&#8221; button_text=&#8221;Chat During Business Hours&#8221; button_alignment=&#8221;center&#8221; admin_label=&#8221;chat Button&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;14px&#8221; button_text_color=&#8221;#1d3557&#8243; button_bg_color=&#8221;#FFFFFF&#8221; button_border_width=&#8221;0px&#8221; button_border_radius=&#8221;100px&#8221; button_font=&#8221;Lato|700|||||||&#8221; button_icon=&#8221;&#x77;||divi||400&#8243; button_icon_placement=&#8221;left&#8221; button_on_hover=&#8221;off&#8221; custom_padding=&#8221;12px|18px|12px|36px|true|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>At a Glance Minimum Wage Overtime Pay Rules State Unemployment Tax &amp; Rate Workers\u2019 Compensation Insurance Disability Benefits Insurance Domestic Workers\u2019 Bill of Rights Paid Leave Laws Other State Regulations Helpful Links Federal Regulations Labor Law Compliance Hiring &amp; Managing Employees Costs &amp; Employee Benefits Payroll &amp; Taxes Nanny Tax Calculator Complete Guide to Household [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<p><img class=\"alignright wp-image-10207 \" src=\"https:\/\/gtm.com\/household\/wp-content\/uploads\/Flag_map_of_Washington_DC-239x300.png\" alt=\"household employment washington d.c.\" width=\"221\" height=\"277\" \/>Household employers must comply with all tax and wage laws that affect nannies and other domestic workers. While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p><p>Here are the laws affecting household employment in Washington, D.C.<\/p><p><strong>Minimum Wage<\/strong><\/p><p>In Washington, D.C., the current minimum wage is $11.50 per hour, and will rise to $12.50 on July 1, 2017.<\/p><p><strong>Workers' Compensation Requirements<\/strong><\/p><p>In Washington, D.C., a household employer is\u00a0required to have workers\u2019 compensation insurance if their employee works 240 hours or more\u00a0in a quarter.<\/p><p><strong>Overtime Rules<\/strong><\/p><p>Hourly employees in Texas\u00a0are entitled to an overtime pay rate of at least 1.5 times their regular hourly wage for all overtime worked, if they work over 40 hours in a week. Overtime pay is not required for live-in employees.<\/p><p><strong>Paid Sick Leave<\/strong><\/p><p>The\u00a0D.C. Family and Sick Leave Law mandates\u00a0that employers with 24 or less employees must provide each employee at least 1 hour of paid leave for every 87 hours worked, capped at 3 days of leave per year. <a href=\"http:\/\/employment.findlaw.com\/family-medical-leave\/d-c-family-and-sick-leave-law.html\" target=\"_blank\">Learn more about this law.<\/a><\/p><p><strong>New Employer SUI Rate<\/strong><\/p><p>This is the State Unemployment Insurance tax rate that all employers pay when they first become employers. Those with previous employees may be subject to a different rate.<\/p><ul><li>In Washington, D.C., the New Employer SUI rate is\u00a02.70%<\/li><\/ul><p><strong>Taxable Wage Base<\/strong><\/p><p>Also called\u00a0the Social Security Wage Base, this is the maximum income amount for\u00a0which employees must pay Social Security taxes. Employers will usually handle this calculation and withhold the correct taxes from each paycheck, but employees are\u00a0still responsible for reporting the tax.<\/p><ul><li>In Washington, D.C., the Taxable Wage Base is $9,000<\/li><\/ul>","_et_gb_content_width":"","footnotes":""},"folder":[604],"class_list":["post-10206","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nanny Taxes &amp; Payroll Rules in Washington, DC [Updated for 2026]<\/title>\n<meta name=\"description\" content=\"Here are the nanny tax laws in Washington, DC that a household employer must comply with when hiring someone to work in their home.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gtm.com\/household\/household-employment-washington-dc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nanny Taxes &amp; 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