State unemployment tax (SUTA)
- Wage base
- $9,000 per employee a year
- New-employer rate
- 2.70%
- Construction
- Same as other new employers
D.C. Department of Employment Services: “All new employers, including construction companies, are assigned the same standard rate”: the higher of the average rate of all employers or 2.7%.
Charged with it
- Administrative assessment fee 0.2% — billed on top of the rate.
Per tech, a year 2.70% × $9,000 = $243With the administrative assessment fee billed on top: (2.70% + 0.20%) × $9,000 = $261At the new-employer rate, for a plumber paid the state median ($48.57 × 2,080 h = $101,026). The calculator uses the rate alone.
State pages read