Covered employers
All non-government, private sector employers except those that are exempt from D.C. taxes by federal law or treaty. Self-employed individuals who have opted into the program.
Coverage options
D.C. plan only. Private plans are not allowed.
Cost
Covered employers must pay a 0.26% quarterly payroll tax based on the immediate past quarter of gross or total wages paid, much like the unemployment insurance tax. Employer-funded program.
Effective 07/01/2024, per Fiscal Year 2025 Budget Support Emergency Act of 2024, a covered employer shall contribute an amount equal to 0.75% of wages of each of its covered employees.
Employee eligibility
Employees who have spent 50% of the time working in D.C. in the year immediately preceding the leave or regularly spend a substantial amount of time working in D.C. and work less than 50% of their time in another jurisdiction.