This 2026 District of Columbia reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed District of Columbia material addresses itemized wage statement, district income tax withholding, paid family leave (employer-funded).
Overview
The District’s itemized-statement requirement is among the more detailed in the country, and it changed in 2026. D.C. Law 26-55, effective December 6, 2025, added a requirement that beginning January 1, 2026 the statement list the sources of a worker’s compensation in addition to base wages and gratuities, including bonuses, commissions on sales, any amount calculated as a percentage of service charges, or other sources.
The District’s minimum pay rate is $18.40 per hour effective July 1, 2026 , for all employers regardless of size. The tipped base wage is $10.30 per hour from July 1, 2026, and employers are required to make up any shortfall when wages and tips do not reach the full minimum. Because the District adjusts rates on July 1, a pay period spanning that date may require two rates.
District payroll also includes employer-funded Paid Family Leave and unemployment contributions. Neither is deducted from employee pay.
At each wage payment, show the payment date, gross earnings, deductions and additions with a separate gratuities line, net wages, recorded work hours, tip-declaration information, and—beginning January 1, 2026—a list of additional compensation sources.
Refer to the Office of Tax and Revenue’s current tax deduction instructions and tables and the employee’s Form D-4. Nonresident employees certify nonresidence on Form D-4A.
D.C. Paid Family Leave is funded entirely by employer contributions— 0.75% of covered employees’ wages for the 2026 year. It may not be deducted from employee pay.
Newly liable employers are assigned the higher of the prior-year average contribution rate or 2.7%. The District’s taxable wage base is $9,000. Employers should confirm administrative assessments on their annual notice.
Trusted sources
Consult these agency and research references when checking the rules for District of Columbia. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the District of Columbia requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Furnish the itemized statement at the time of each wage payment under D.C. Code § 32-1008(b).
Show the date of the wage payment, gross earnings, deductions from and additions to wages with a separate line for gratuities, net wages, recorded work hours during the pay period, the employee’s tip-declaration information delineating cash and credit-card tips, and—beginning January 1, 2026—a list of compensation sources beyond base wages and gratuities.
Apply $18.40 per hour and the $10.30 tipped base wage from July 1, 2026, making up any tip shortfall to the full minimum.
Apply District withholding (or nonresident exemption), employer-funded Paid Family Leave, unemployment contributions, paid sick leave, and three-year payroll-record retention separately.
After payday
The statute requires an itemized statement but does not set out a general electronic-delivery consent or opt-out procedure. Use a method the employee can readily access, print, and keep, and confirm current DOES guidance.
Preserve required supporting wage records—including each affected worker’s name, address, occupation, rate of pay, amount paid every pay cycle, and precise times worked each day and workweek—for at least a three-year period, or longer if the prevailing federal standard requires.
Tax withholding
D.C. income-tax withholding depends on Form D-4, wages, and payroll frequency, using the Office of Tax and Revenue’s current tables. Employees who are not District residents certify nonresidence on Form D-4A; District law does not tax nonresidents’ wages, so employers generally withhold for the employee’s home state instead when required.
Current District tax withholding schedules and employer instructions.
Forms D-4, D-4A, and employer returns.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
The District is a single jurisdiction, so there are no separate city or county payroll overlays within it. The location-sensitive issues are residence, cross-border commuting, and the District’s tipped-employee rules.
Step-by-step process
Collect Form D-4 or D-4A to determine District withholding.
Add hours, base wages, gratuities by type, bonuses, commissions, service-charge amounts, and deductions.
Use $18.40 and $10.30 from July 1, 2026, current OTR tables, and employer-funded PFL and UI.
Create the earnings document and include every § 32-1008(b) item, including the 2026 compensation-source list.
Retain supporting wage records for at least a three-year period.
A simpler way
Use the District of Columbia references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
Review every figure on a watermarked preview before any download.
Each jurisdiction page lists the agency references it draws on.
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References
Questions
Under D.C. Code § 32-1008(b): the date of payment, gross earnings, deductions and additions with a separate gratuities line, net wages, recorded work hours, the employee’s cash and credit-card tip declarations, and—beginning January 1, 2026—a list of compensation sources beyond base wages and gratuities.
Beginning January 1, 2026, statements must list sources of compensation in addition to base wages and gratuities, such as bonuses, sales commissions, and amounts calculated as a percentage of service charges.
$18.40 per hour effective July 1, 2026, for all employers regardless of size. The tipped base wage is $10.30, with employers making up any shortfall.
No. It is funded entirely by employers, at 0.75% of covered employees’ wages for the 2026 year.
Nonresidents who certify on Form D-4A are generally not subject to District income-tax withholding. Their home-state withholding is handled separately.
At least a three-year period, or longer where the prevailing federal standard requires.
Keep your records in check
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.