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<\/a><\/figure><\/div>\n\n\nChecklist for Washington, D.C. household employers<\/strong><\/h2>\n\n\n\nWe know you\u2019re busy! Here\u2019s a quick \u201cto-do\u201d list with links to extra details below.<\/p>\n\n\n\n
Beginning of employment <\/strong><\/h3>\n\n\n\n\n- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain a required workers\u2019 compensation insurance<\/a> policy.<\/li>\n\n\n\n
- Provide a wage notice<\/a>.<\/li>\n\n\n\n
- Display employment posters<\/a>.<\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n\n- File returns, remit taxes and manage correspondence<\/a>.<\/li>\n\n\n\n
- Pay at least Washington, D.C. minimum wage<\/a>.<\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Pay mileage reimbursement<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid sick time and paid family leave<\/a>.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n\n- Health insurance<\/a> <\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n\n- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n<\/div>\n\n\n\n
Beginning of employment <\/strong><\/h2>\n\n\n\nVerify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\nSet up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\nWorkers\u2019 compensation<\/strong><\/h3>\n\n\n\nHousehold employers in Washington, D.C. are required to get coverage for workers\u2019 compensation insurance<\/a> if their employee works at least 240 hours per quarter. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. You can obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>\n\n\n\nWage notice <\/strong><\/h3>\n\n\n\nHousehold employers in Washington, D.C. are required to provide their employees with a written wage notice<\/a> at the time of hire and if there are any changes to the employee\u2019s wages or the employer\u2019s information.<\/p>\n\n\n\nEmployment posters <\/strong><\/h3>\n\n\n\nFamilies in Washington, D.C. are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>\n\n\n\nDuring employment <\/strong><\/h2>\n\n\n\nFile returns, remit taxes and manage correspondence<\/h3>\n\n\n\n\n- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time).<\/li>\n<\/ul>\n\n\n\n
Minimum wage rate<\/h3>\n\n\n\n
The current minimum wage in Washington, D.C. is $17.50\/hour.<\/p>\n\n\n\n
Washington, D.C. overtime requirements<\/h3>\n\n\n\n\n- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees are not required to be paid overtime. <\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Mileage reimbursement<\/h3>\n\n\n\n
Washington, D.C. employers must reimburse employees if they are required to drive their own vehicle on the job. The current federal mileage reimbursement rate is 70 cents per mile and miles driven commuting are not eligible for reimbursement.<\/p>\n\n\n\n
Paid leave <\/strong><\/h3>\n\n\n\nPaid sick time<\/h4>\n\n\n\n
Household employers in Washington, D.C. are required to provide up to 24 hours of paid sick time each year to their employees. HomePay will track sick time accruals on your account.<\/p>\n\n\n\n
Paid family leave<\/h4>\n\n\n\n
Washington, D.C. household employers are required to allow their employees to take 2-8 weeks of paid family leave<\/a>. Paid family leave benefits are funded through a small tax paid by employers on a quarterly basis. <\/p>\n\n\n\nOptional benefits for your employee <\/strong><\/h2>\n\n\n\nHealth insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
\n- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>\n\n\n\n
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>\n\n\n\n
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li>\n<\/ol>\n\n\n\n
- \n
- Verify caregiver\u2019s work eligibility<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n
- Obtain a required workers\u2019 compensation insurance<\/a> policy.<\/li>\n\n\n\n
- Provide a wage notice<\/a>.<\/li>\n\n\n\n
- Display employment posters<\/a>.<\/li>\n<\/ul>\n\n\n\n
During employment <\/strong><\/h3>\n\n\n\n
- \n
- File returns, remit taxes and manage correspondence<\/a>.<\/li>\n\n\n\n
- Pay at least Washington, D.C. minimum wage<\/a>.<\/li>\n\n\n\n
- Pay overtime<\/a>, when it applies.<\/li>\n\n\n\n
- Pay mileage reimbursement<\/a>, when it applies.<\/li>\n\n\n\n
- Provide paid sick time and paid family leave<\/a>.<\/li>\n<\/ul>\n\n\n\n
Optional benefits for your employee<\/strong><\/h3>\n\n\n\n
- \n
- Health insurance<\/a> <\/li>\n<\/ul>\n\n\n\n
Ending employment<\/strong><\/h3>\n\n\n\n
- \n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Maintain payroll records<\/a>.<\/li>\n<\/ul>\n\n\n\n
<\/div>\n\n\n\nBeginning of employment <\/strong><\/h2>\n\n\n\n
Verify caregiver\u2019s work eligibility<\/h3>\n\n\n\n
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they\u2019re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver\u2019s employment eligibility is ever questioned.<\/p>\n\n\n\n
Set up EIN & state tax account(s)<\/h3>\n\n\n\n
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>\n\n\n\n
Workers\u2019 compensation<\/strong><\/h3>\n\n\n\n
Household employers in Washington, D.C. are required to get coverage for workers\u2019 compensation insurance<\/a> if their employee works at least 240 hours per quarter. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. You can obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>\n\n\n\n
Wage notice <\/strong><\/h3>\n\n\n\n
Household employers in Washington, D.C. are required to provide their employees with a written wage notice<\/a> at the time of hire and if there are any changes to the employee\u2019s wages or the employer\u2019s information.<\/p>\n\n\n\n
Employment posters <\/strong><\/h3>\n\n\n\n
Families in Washington, D.C. are required to notify their employee of their rights by sharing these posters<\/a>. <\/p>\n\n\n\n
During employment <\/strong><\/h2>\n\n\n\n
File returns, remit taxes and manage correspondence<\/h3>\n\n\n\n
- \n
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>\n\n\n\n
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time).<\/li>\n<\/ul>\n\n\n\n
Minimum wage rate<\/h3>\n\n\n\n
The current minimum wage in Washington, D.C. is $17.50\/hour.<\/p>\n\n\n\n
Washington, D.C. overtime requirements<\/h3>\n\n\n\n
- \n
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>\n\n\n\n
- Live-in employees are not required to be paid overtime. <\/li>\n\n\n\n
- Overtime is not required to be paid when work is performed on a holiday. <\/li>\n<\/ul>\n\n\n\n
Mileage reimbursement<\/h3>\n\n\n\n
Washington, D.C. employers must reimburse employees if they are required to drive their own vehicle on the job. The current federal mileage reimbursement rate is 70 cents per mile and miles driven commuting are not eligible for reimbursement.<\/p>\n\n\n\n
Paid leave <\/strong><\/h3>\n\n\n\n
Paid sick time<\/h4>\n\n\n\n
Household employers in Washington, D.C. are required to provide up to 24 hours of paid sick time each year to their employees. HomePay will track sick time accruals on your account.<\/p>\n\n\n\n
Paid family leave<\/h4>\n\n\n\n
Washington, D.C. household employers are required to allow their employees to take 2-8 weeks of paid family leave<\/a>. Paid family leave benefits are funded through a small tax paid by employers on a quarterly basis. <\/p>\n\n\n\n
Optional benefits for your employee <\/strong><\/h2>\n\n\n\n
Health insurance<\/h3>\n\n\n\n
Families with only 1 employee can make contributions toward their employee\u2019s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>\n\n\n\n
Families with 2 or more employees have 3 options:<\/p>\n\n\n\n
- \n
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>\n\n\n\n
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>\n\n\n\n
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li>\n<\/ol>\n\n\n\n
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>\n\n\n\n
- Close down your state employment tax account(s)<\/a>.<\/li>\n\n\n\n
- Manage unused paid time off<\/a>. <\/li>\n\n\n\n
- Pay at least Washington, D.C. minimum wage<\/a>.<\/li>\n\n\n\n
- Set up EIN & state tax account(s)<\/a>.<\/li>\n\n\n\n