District of Columbia Payroll Taxes & SUI Wage Base Limits
State Unemployment Insurance (SUI) taxable wage base, FUTA credit rules, State Disability (SDI), Paid Family Medical Leave (PFML), and employer tax splits under D.C. Code § 32-1003.
State Unemployment Insurance (SUI) & Tax Structure in District of Columbia
In District of Columbia, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under D.C. Code § 32-1003.
Employer SUI Contributions
Experience-rated tax paid entirely by employers up to the state annual wage base floor.
FUTA Credit Offset (6.0% - 5.4%)
Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.
Mandatory Payroll Withholding Summary
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