Washington DC Paid Family Leave

Washington DC Family Leave Insurance (FLI) provides a period for workers to:

  • Bond with their newborn or newly adopted child

  • Provide care for a seriously ill family member

Note: SUI taxability of Group Term Life (GTL) deductions over $50,000 from taxable to exempt isn't supported for Washington DC.

This tax consists of this component.

  • Family Leave Insurance Employer

Before you implement DC FLI, there are some issues you need to consider.

  • What are the employee eligibility criteria

  • How to cost FLI taxes

  • What wage basis rules it follows

For further info, see the following sections.

Employee Eligibility Criteria

The payroll process automatically imposes this tax on employers when their employees are subject to State Unemployment Insurance (SUI).

Note: Washington DC doesn't allow opt out of FLI. If you pay SUI for an employee, you must pay FLI.

Cost the Tax

To process FLI taxes, cost this predefined element using the FLI Tax Calculated input value.

  • Family Leave Insurance Employer

For further info, see Payroll Costing of Elements for the US in the Help Center.

Wage Basis Rules

The Washington DC rules follow DC SUI wage basis rules.