District of Columbia Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $17.50/hr | $17.50/hr; increasing to $17.95 (July 1, 2025) |
| Pay Frequency | Twice monthly; max 10 days after period end | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 3 years |
Withholding Form: D-4
Registration: Register online
Threshold: 240+ hrs in any calendar quarter
Accrual Rate: 1hr/87hrs worked
Annual Cap: 3 days/year
Yes -- 1hr/87hrs worked; 3 days/year cap; carryover required; Yes -- pregnancy 2wks; bonding 12wks; family care 12wks; own health 12wks
Deadline: Within 20 days of hire
Non-residents (VA/MD) generally exempt from DC income tax with D-4A; wage theft prevention notice required (English/Spanish); meal deductions allowed ($2.12/meal); minimum 4-hr pay for 4+ hr shifts
| With State | Description | Form Required |
|---|---|---|
| VA | VA residents generally exempt from DC income tax | D-4A |
| MD | MD residents generally exempt from DC income tax | D-4A |
Form D-4
District of Columbia state income tax withholding form
Purpose: Employee completes for state tax withholding
District of Columbia state form
Purpose: State compliance
District of Columbia state form
Purpose: State compliance
District of Columbia state form
Purpose: State compliance
District of Columbia state form
Purpose: State compliance
District of Columbia state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |