All states · Updated for 2026

How to pay a nanny in District of Columbia

Everything a District of Columbia family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.

The short version

Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
District of Columbia unemployment tax: register with DC Department of Employment Services, Office of Unemployment Compensation after household employer becomes liable after paying $500 or more in aggregate wages for household help in any calendar quarter; remains liable for all later quarters until inactive; new employers pay 2.70% on the first $9,000.00 of wages; file UC-30 quarterly (UC-30H annual option for household-only employers) via ESSP quarterly.
District of Columbia income tax: withhold per D-4.
State programs: DC Paid Family Leave (employer-paid) (0.00% employee, 0.75% employer).
New hire report: within 20 days of their start date.
Minimum wage: $18.40/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
Paid sick leave: required (Accrued Sick and Safe Leave Act: employers with fewer than 25 employees provide at least 1 hour of paid leave per 87 hours worked, up to 3 days per calendar year; accrual starts at hire, usable after 90 days; unused leave carries over. Applies to employees who spend 50%+ of their working time in the District.).
Workers' compensation: DC requires household employers to carry workers' compensation for a domestic worker employed 240 or more hours in a calendar quarter (roughly 19 hours/week); coverage threshold from payroll-industry summaries of the DC Workers' Compensation Act — confirm with DOES Office of Workers' Compensation.

Step by step

Get an EIN from the IRS (free, online, 10 minutes).
Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and D-4.
File the District of Columbia new-hire report within 20 days at the state site.
Register with DC Department of Employment Services, Office of Unemployment Compensation once you cross household employer becomes liable after paying $500 or more in aggregate wages for household help in any calendar quarter; remains liable for all later quarters until inactive (registration).
Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65% plus state program premiums, give a pay stub.
Each quarter: file UC-30 quarterly (UC-30H annual option for household-only employers) via ESSP. Quarterly reports/payments due Apr 30, Jul 31, Oct 31, Jan 31 (employers with fewer than 6 employees may file paper UC-30). New-employer rate 2.7% plus a separate 0.2% administrative assessment on taxable wages (not included in the rate above); experience rates (Table VI) 1.9%–7.4%. Household-only employers may elect to report wages and pay annually on Form UC-30H. The 0.75% Paid Family Leave tax is paid with the same quarterly wage report.
January: W-2 to your nanny, W-2/W-3 to the SSA, Form WT with W-2s (FR-900A for annual filers) to the state. April: Schedule H with your 1040.

Run your numbers

Use the free District of Columbia nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.

Frequently asked

Do I have to pay nanny taxes in District of Columbia?

Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. District of Columbia unemployment tax applies after household employer becomes liable after paying $500 or more in aggregate wages for household help in any calendar quarter; remains liable for all later quarters until inactive.

Do I withhold District of Columbia income tax from my nanny?

Yes, using D-4 your nanny fills out. CareTab computes it each paycheck.

What forms do I file in District of Columbia?

UC-30 quarterly (UC-30H annual option for household-only employers) via ESSP quarterly with DC Department of Employment Services, Office of Unemployment Compensation, Form WT with W-2s (FR-900A for annual filers) annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.

Does my nanny get overtime in District of Columbia?

Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are also owed overtime in District of Columbia. DC Minimum Wage Act covers domestic workers (Domestic Worker Employment Rights Amendment Act of 2022 also requires a written work agreement). D.C. Code § 32-1004 lists no live-in or domestic overtime exemption; some payroll vendors describe a live-in exemption — verify with the DOES Office of Wage-Hour before relying on it. Minimum wage adjusts every July 1 by CPI.

What is the minimum wage for a nanny in District of Columbia?

$18.40 per hour in 2026 (schedule: $17.95 from 2025-07-01, $18.40 from 2026-07-01).

Pay your District of Columbia nanny legally for $14.99/month

Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UC-30 quarterly (UC-30H annual option for household-only employers) via ESSP pre-filled. 14-day free trial, no card needed.

Start free trial

Sources: D.C. Code § 47-1806.03(a)(11) — individual income tax rate schedule for taxable years beginning after December 31, 2021; USDA NFC bulletin TAXES 22-28, District of Columbia Income Tax Withholding (federal payroll agency's encoding of OTR's withholding method: $4,300 per D-4 allowance, single rate table) — SECONDARY; OTR's own FR-230 for 2026 was not obtainable; DC Office of Tax and Revenue — Withholding Tax Forms (2026 FR-900Q / FR-900A / FR-900P, Form WT, D-4); DC Department of Employment Services — UI tax rate questions (2026: new-employer rate 2.7%, 0.2% administrative assessment, $9,000 wage base, Table VI); DC Department of Employment Services — Liability questions (household employers liable at $500 in a calendar quarter; annual Form UC-30H option); DC Paid Family Leave — Employer information / tax rate change FAQ (0.75% employer contribution, paid quarterly with the UI wage report); DC DOES — Public notice: District of Columbia minimum wage increase to $18.40 on July 1, 2026; DC DOES Office of Wage-Hour — Accrued Sick and Safe Leave Act fact sheet; D.C. Code § 32-1004 — Minimum Wage Act exemptions (no domestic/live-in overtime exemption listed); District of Columbia Directory of New Hires. Rules for 2026 are provisional. General information, not tax or legal advice.