2026 HR Compliance Guide

District of Columbia HR Compliance Deadlines for 2026

1 verified employment law change affecting District of Columbia employers in 2026 — with effective dates, required actions, and penalties for non-compliance. Every entry cites an official government or agency source.

District of Columbia state law changes

July 1, 2026·Minimum Wagecritical

Washington D.C. Minimum Wage CPI Adjustment Effective July 1, 2026

The District of Columbia adjusts its minimum wage each July 1 based on CPI. Effective July 1, 2026 the standard minimum wage rises to $18.40/hr (from $17.95). The tipped base wage also continues its Initiative 82 phase-up toward parity with the standard wage.

New: $18.40/hr (was $17.95/hr)

Applies to: All employers with employees working in the District of Columbia

What to do: Update D.C. payroll to $18.40/hr effective July 1, 2026 and confirm tipped employees' base wage plus tips meet or exceed the full minimum.

Penalty: Back wages, liquidated damages up to treble (3x), and administrative penalties under the D.C. Minimum Wage Revision Act.

Source: DC Department of Employment Services (DOES)

Federal deadlines that also apply

These federal requirements apply to District of Columbia employers alongside the state rules above.

February 1, 2026OSHA Form 300A Annual Posting Period Begins
February 2, 20261099-NEC Filing Deadline
February 2, 2026W-2 Filing Deadline with SSA
February 2, 2026Form 940 (FUTA) Annual Return Due
February 2, 2026Q4 2025 Form 941 Filing Deadline
February 10, 2026FUTA Form 940 Extended Filing Deadline
February 17, 2026Form W-4 Exempt-Status Renewal Deadline
March 2, 2026ACA 1095-C Employee Copies Due
March 2, 2026OSHA ITA Electronic Submission Deadline
March 2, 2026ACA Forms 1094-C/1095-C Paper Filing Deadline
March 2, 2026ACA 1095-C Furnishing: Notice-of-Availability Option (Paperwork Burden Reduction Act)
March 31, 2026ACA Electronic Filing Deadline (Forms 1094-C/1095-C)
April 30, 2026Q1 2026 Form 941 Filing Deadline
April 30, 2026OSHA Form 300A Posting Period Ends
May 1, 2026EEO-1 Component 1 Filing Period Opens
June 7, 2026EU Pay Transparency Directive Transposition Deadline
June 24, 2026EEO-1 Report Filing Deadline (Estimated)
July 31, 2026Q2 2026 Form 941 Filing Deadline
July 31, 2026Form 5500 Annual Report Due (Calendar-Year Plans)
September 30, 2026VETS-4212 Federal Contractor Report Due
October 15, 2026ACA Marketplace Open Enrollment Preparation
October 15, 2026ACA 1095-C Notice of Availability — Posting Period Ends
October 31, 2026Q3 2026 Form 941 Filing Deadline
November 1, 2026ACA Marketplace Open Enrollment Begins
December 15, 2026ACA Marketplace Open Enrollment Deadline
December 31, 2026Year-End Payroll Tax Reconciliation
December 31, 2026Annual Benefits Enrollment Close for Calendar-Year Plans

Stay compliant — and turn it into recertification credits

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