How a District of Columbia paycheck is built
Every District of Columbia worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
District of Columbia adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the DC Office of Tax and Revenue.
Paid Family Leave: District of Columbia has a Paid Family Leave program with employee-paid premiums.
What changed recently in District of Columbia
- Top bracket added in 2022 for income over $1M, currently 10.75%.
- DC PFL employer rate adjusts annually.
- No employee contribution to DC PFL.
District of Columbia payroll quirks workers should know
- Workers do not see DC PFL on their pay stub. It is paid by the employer.
- DC reciprocal agreements with Maryland and Virginia mean cross-border commuters are taxed only by their state of residence.
- No local DC tax beyond the standard income tax.
Example breakdown
A hypothetical District of Columbia worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
| Gross (bi-weekly) | $2,500.00 |
| Federal income tax | -$216.15 |
| Social Security (6.2%) | -$155.00 |
| Medicare (1.45%) | -$36.25 |
| District of Columbia state tax | -$137.50 |
| Estimated take-home | $1,948.60 |
Run your own numbers in the District of Columbia paycheck calculator.