District of Columbia · rules verified
District of Columbia Overtime Calculator
The District of Columbia has the highest general minimum wage in the country, $18.40 from July 1, 2026, and pays overtime after 40 hours in a workweek. It explicitly refuses the federal overtime deduction on the D-40.
District of Columbia workweek
Bonus, shift pay & state options
$2,420.55
50 h worked · 10 h at 1.5×
| Straight-time pay (all hours + bonus) | $2,200.50 |
|---|---|
| Overtime premium at 1.5× | $220.05 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $2,420.55 |
Your no-tax-on-overtime deduction
District of Columbia (2026): taxes all overtime — no state deduction.
Pay rules the District enforces
DC’s Department of Employment Services takes claims for wage payment, minimum wage, unpaid overtime, sick and safe leave, retaliation and the Living Wage. Its final-pay rules are strict: workers who are terminated must be paid within 24 hours or by the next business day, and those who resign within 7 days or by the next pay date, whichever is first.
Businesses that receive District contracts of $100,000 or more — and subcontractors receiving $15,000 or more — owe the separate Living Wage rate.
A wage that resets every July
The District’s minimum went from $11.50 in 2016 to $15.00 in 2020 and has been indexed each July 1 since, reaching $18.40 in 2026. Because the next reset lands on July 1, 2027, the calculator asks you for the official figure from that date until it is verified.
D-40 and the federal deduction
The Office of Tax and Revenue’s 2025 D-40 booklet lists the federal Schedule 1-A deductions the District does not allow: no tax on tips, no tax on overtime, no tax on car loan interest and the enhanced senior deduction. You claim the overtime deduction on your federal 1040 only.
Example week
The District’s median hourly wage, $44.01 in May 2025, is the highest in this table; at that rate a 50-hour week pays as shown.
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 10 | 10 | 0 | 0 |
| Tue | 10 | 10 | 0 | 0 |
| Wed | 10 | 10 | 0 | 0 |
| Thu | 10 | 10 | 0 | 0 |
| Fri | 10 | 0 | 10 | 0 |
Minimum wage path
| 2016 | 2018 | 2020 | 2022 | 2024 | Now | 2027 |
|---|---|---|---|---|---|---|
| 11.50 | 13.25 | 15.00 | 16.10 | 17.50 | 18.40 | TBA |