District of Columbia Payroll Tax Registration

Withholding account (Form FR-500, Combined Business Tax Registration)

DC Office of Tax and Revenue (OTR)

You'll receive:

A 12-digit DC withholding account ID that starts with 300, linked to your federal EIN.

Send Unify:

Your DC withholding account ID.

DC withholds income tax only from DC residents. Employees who live outside DC give you Form D-4A, and no DC tax is withheld from their wages.

Unemployment insurance account (Employer Self-Service Portal)

DC Department of Employment Services (DOES)

You'll receive:

A 6-digit DOES unemployment account number. New employers pay 2.7% plus a 0.2% administrative fee on the first $9,000 of each employee's wages in 2026.

Send Unify:

Your DOES account number and your rate notice.

Use the portal's "Register for a new Account" option to open your unemployment account.

Paid Family Leave tax

DC Office of Paid Family Leave (DOES)

You'll receive:

No separate account. Paid Family Leave tax is reported and paid through your DOES account. Employers pay 0.75% of covered wages in 2026, with no employee deduction.

Send Unify:

Nothing extra. It rides on your DOES unemployment account.