Pay stub requirements in District of Columbia
Not verified
The District of Columbia asks for one of the longest itemized statements in the country, and it grew again this year. Section 32-1008 makes every employer furnish each employee, at the time of payment of wages, a statement showing the date of the wage payment, gross wages paid, deductions from and additions to wages with a separate line for gratuities, net wages paid, hours worked during the pay period, the tip declaration form for the period separating cash tips from credit card tips, and, beginning on 1 January 2026, a list of the sources of compensation on top of base wages and gratuities. Wages are paid at least twice a month, and the minimum wage rose to $18.40 an hour on 1 July 2026.
- Pay stub required
- Yes, seven items, one of them new on 1 January 2026
- Electronic delivery
- The statute names an itemized statement, not a medium
- Minimum wage 2026
- $18.40/hour from 1 July 2026
- Pay frequency
- At least twice a month, within 10 working days
01 — The law
What District of Columbia law requires
Six long-standing items on the itemized statement
Every employer shall furnish to each employee at the time of payment of wages an itemized statement showing the date of the wage payment, gross wages paid, deductions from and additions to wages including a separate line for gratuities, net wages paid, hours worked during the pay period, and the tip declaration form of the employee for the period delineating cash tips and credit card tips.
D.C. Code 32-1008 - Duties of employers; open records →A seventh line, added on 1 January 2026
The Fiscal Year 2026 Budget Support Act added another item to the same list: beginning on 1 January 2026, the statement must carry a list of the sources of the compensation of the employee in addition to base wages and gratuities, including bonuses, commissions on sales, any amount calculated as a percentage of service charges, and other sources.
D.C. Code 32-1008 - Duties of employers; open records →A written hiring notice, in the language of the employee
Every employer must furnish each employee at hiring, and whenever the information changes, a written notice in English naming the employer and its trading names, the physical and mailing address of its main office, its telephone number, the rate of pay and its basis with any claimed tip, meal or lodging allowances, the tip-sharing policy, and the regular payday. Where the Mayor has published a template in a language the employer knows to be the primary language of the employee, the notice goes out in that language too.
D.C. Code 32-1008 - Duties of employers; open records →Tipped employers must run payroll through a third party
Since 1 January 2020 an employer with an employee paid the tipped minimum wage must use a third-party payroll business to prepare the payroll, and only hotel employers are excepted. The same section requires payroll records to be kept for not less than three years or the prevailing federal standard, whichever is greater, and to be open for inspection on demand.
D.C. Code 32-1008 - Duties of employers; open records →Twice a month, with ten working days of lag
An employer shall pay all wages earned on regular paydays designated in advance and at least twice during each calendar month, with an interval of not more than ten working days between the end of the pay period covered and the payday. Bona fide administrative, executive and professional employees may be paid at least once per month instead.
D.C. Code 32-1302 - When wages must be paid; exceptions →Eighteen forty from July 2026
The universal wage law notice the Department of Employment Services publishes for 2026 states that effective 1 July 2026 the minimum wage is $18.40 per hour and the tipped minimum wage is $10.30 per hour. The same notice lists the right to be paid on time and the right to receive a detailed pay stub among the rights an employee working in the District holds.
D.C. Department of Employment Services - 2026 Universal Wage Law Poster →The tipped share is fixed at fifty-six percent
The minimum wage itself has been indexed since 2021 to the annual average increase in the Consumer Price Index for the Washington metropolitan area, adjusted to the nearest five cents. The tipped floor is now written as a proportion rather than a number: as of 1 July 2026 it is 56 percent of the minimum wage with tips on top, rising to 60 percent on 1 July 2028.
D.C. Code 32-1003 - Requirements →
02 — Local rates
Local rates above the District of Columbia minimum
No city or county rate above the District of Columbia minimum is listed here. Where one exists it is set by a local ordinance, so an employer in a city with its own should check that ordinance before relying on the state figure.
03 — What we calculate
What this generator calculates for District of Columbia
| Withholding line | Source | Status |
|---|---|---|
| Federal income tax | irs.gov | Calculated |
| Social Security | ssa.gov | Calculated |
| Medicare | ssa.gov | Calculated |
| DC state income tax | otr.cfo.dc.gov | Not verified |
State withholding for District of Columbia is calculated, but the figure has not been reproduced against a control example from the state's guide. The document carries that caveat on its face.
See the District of Columbia withholding tables and work out take-home pay →04 — Questions
Frequently asked questions
- Does the District of Columbia require a pay stub?
- Yes, and a detailed one. At the time of payment you are owed an itemized statement showing the date of the payment, gross wages, deductions and additions with gratuities on their own line, net wages, hours worked in the pay period, your tip declaration form separating cash from credit card tips, and since January 2026 a list of your compensation sources beyond base pay and tips.
- What changed on District of Columbia pay stubs in 2026?
- A seventh item joined the list. From 1 January 2026 the statement must name the sources of your compensation in addition to base wages and gratuities, which the statute spells out as bonuses, commissions on sales, any amount calculated as a percentage of service charges, and other sources. The change came in with the Fiscal Year 2026 Budget Support Act.
- What is the District of Columbia minimum wage in 2026?
- Eighteen dollars forty cents an hour from 1 July 2026, with a tipped minimum wage of ten dollars thirty cents. The main rate is indexed each July to the annual average increase in the Consumer Price Index for the Washington metropolitan area, rounded to the nearest five cents, and the tipped rate is set as 56 percent of it.
- How often must District of Columbia wages be paid?
- At least twice during each calendar month on paydays designated in advance, with no more than ten working days between the end of the pay period and the payday. Bona fide administrative, executive and professional employees may be paid monthly, and an employer that has paid at least once a month by contract or custom may lawfully carry on doing so.
- Why does my District of Columbia employer use an outside payroll company?
- If you are paid the tipped minimum wage, it has no choice. Since 1 January 2020 an employer with employees on the tipped wage must use a third-party payroll business to prepare the payroll, with hotels the only exception. The same section makes the employer keep the records for at least three years, or the prevailing federal period if that is longer.
Sources
- D.C. Code 32-1008 - Duties of employers; open records
- D.C. Code 32-1003 - Requirements
- D.C. Code 32-1302 - When wages must be paid; exceptions
- D.C. Department of Employment Services - 2026 Universal Wage Law Poster
Wage and hour law changes. Check the linked source before relying on any figure here, and treat this page as a starting point rather than legal advice.