Who needs an unemployment insurance and paid family leave accounts, new hire reporting and workers’ compensation in District of Columbia?

Issued by Department of Employment Services (DOES); DC Directory of New Hires, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in District of Columbia

The District of Columbia table lists this for every kind of business.

Workers’ compensation insurance is required from the first employee. Report each new hire within 20 days. The minimum wage rose to $18.40 an hour on July 1, 2026 ($10.30 for tipped workers), and an employer with 20 or more employees must offer a commuter benefit under the Sustainable DC Omnibus Amendment Act. Paid family leave benefits were trimmed on October 1, 2026 but the employer rate did not change.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Department of Employment Services (DOES); DC Directory of New Hires.

Sources and dates

DOES employer tax information and tax rate pages (2026); DOES Office of Paid Family Leave employer pages; DOES Office of Workers’ Compensation employer FAQ; D.C. Code 46-226.06. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.