District of Columbia Payroll Tax Recordkeeping Requirements

In the District of Columbia, payroll records must be made, kept and preserved for not less than three years showing for each employee: (1) full name, including last, first and middle initial; (2) Social Security number; (3) occupation; (4) address, including zip code; (5) date of birth; (6) regular hourly rate of pay, total number of hours worked each workday and workweek, time of day and day of week on which the employee's workweek begins; (7) basis on which wages are paid; (8) a daily record of hours of beginning and stopping work and the hours of beginning and ending the meal recess, if the employee works a split shift; (9) total daily or weekly straight-time earnings and excess overtime earnings for the workweek, or total earnings for nonovertime hours worked during the workweek and total earnings for overtime hours worked during the workweek; (10) total gross and net wages paid each pay period and deductions from and/or additions to wages; (11) date of payment and the pay period covered by the payment; (12) if the employee is a tipped employee, the application of tips to the minimum wage rate; (13) if the employee is paid by commission, the employer must also record and retain the following: (a) a notation on the payroll record to readily identify each employee receiving wages based on commission; (b) an indication for each workweek during which the employee's regular rate of pay is in excess of one and one-half times the applicable minimum hourly rate; (c) a copy of the agreement for work on a commission basis; and (d) total compensation paid each pay period showing separately the amount of commission and the amount of noncommission straight-time earnings.