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District of Columbia Payroll Tax & Garnishment
What Employers Must Know

Moderate Complexity

California, New York, Hawaii, Pennsylvania, and Texas each play by different rules.

The rule.

State Income Tax Rate
4–10.75% (progressive)
Additional Payroll Deductions
Yes — UI tax, PFL tax (0.75% employer-paid)
Wage Garnishment Limit
Lesser of 25% disposable or amount exceeding 40× federal min wage
Additional Agency
Yes — DOES
Key Notes
processing_fee rule: not verified in this addition; flagged for Phase 2 research. Progressive state income tax (4.0%–10.75% top bracket). DC has separate UI tax (rates vary by experience rating). PFL is 0.75% of wages, employer-paid. General garnishment formula more protective than federal CCPA (40× minimum wage threshold vs federal 30×). Child support garnishment follows federal CCPA limits (50–65% depending on support of other dependents). DC Code §§ 47-1801.04 et seq. (income tax); §§ 32-541.01 et seq. (PFL); § 16-572 (garnishment).

processing_fee rule: not verified in this addition; flagged for Phase 2 research. Progressive state income tax (4.0%–10.75% top bracket). DC has separate UI tax (rates vary by experience rating). PFL is 0.75% of wages, employer-paid. General garnishment formula more protective than federal CCPA (40× minimum wage threshold vs federal 30×). Child support garnishment follows federal CCPA limits (50–65% depending on support of other dependents). DC Code §§ 47-1801.04 et seq. (income tax); §§ 32-541.01 et seq. (PFL); § 16-572 (garnishment).

Last verified: June 2026.

What's in the Payroll Tax & Wage Garnishment workbook

What's in the workbook

Payroll Tax & Garnishment — every state covered. Visible items show the chapters; locked items reveal the structural depth.

  • State Reference
  • Compliance Checklist
  • Monthly Updates
  • 🔒Initial Assessment
  • 🔒Garnishment Processing
  • 🔒Recordkeeping
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