Cost to hire an employee in District of Columbia
On top of a $50,000 salary, a District of Columbia employer pays roughly $4,868 in payroll taxes and insurance before benefits, about 9.7% of wages.
Last verified November 2, 2026. Sources: news.bloombergtax.com, onpay.com, legal500.com, oregon.gov.
What a District of Columbia employer pays
| Cost | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Federal unemployment (FUTA) | 0.6% net | First $7,000 |
| District of Columbia unemployment (SUTA) | 2.9% new employer 2.1%–7.6% experienced | First $9,000 |
| Universal Paid Leave | 0.75% | All wages |
| Workers' compensation | ~$0.73 per $100 | Varies by job class |
Administrative assessment 0.2%, included in the rates. Universal Paid Leave employer tax is 0.75% of all wages (separate program).
Total cost at different salaries
| Salary | Employer taxes & insurance | % of salary | Total cost |
|---|---|---|---|
| $35,000 | $3,499 | 10% | $38,499 |
| $50,000 | $4,868 | 9.7% | $54,868 |
| $75,000 | $7,151 | 9.5% | $82,151 |
| $100,000 | $9,433 | 9.4% | $109,433 |
| $150,000 | $13,998 | 9.3% | $163,998 |
Benefits usually cost more than taxes. The BLS Employer Costs for Employee Compensation survey puts benefits at roughly 30% of total compensation in private industry. Add your health plan cost in the calculator to include it.
District of Columbia vs. neighboring states
| State | SUTA wage base | New-employer rate | Cost on $50,000 |
|---|---|---|---|
| District of Columbia | $9,000 | 2.9% | $4,868 |
| Maryland | $8,500 | 2.6% | $4,533 |
| Virginia | $8,000 | 2.5% | $4,432 |
Frequently asked questions
- How much does it cost to hire an employee in District of Columbia?
- On a $50,000 salary, employer payroll taxes and insurance add about $4,868 (9.7%), before benefits, for a total of $54,868.
- What is the District of Columbia SUTA rate for new employers?
- New employers generally pay 2.9% on the first $9,000 of each employee's wages. Experienced employers pay between 2.1% and 7.6%.
- Do District of Columbia employers pay FUTA?
- Yes. Employers pay 6.0% on the first $7,000 of wages, reduced to 0.6% with the state unemployment credit.