By Type (3)
Employee Non-Disclosure Agreement (NDA) – Prevents employees from disclosing trade secrets to other parties after the end of their period of employment.
Download: PDF, MS Word, OpenDocument
Independent Contractor Agreement – Contains the duties and payment terms for workers who will perform discrete tasks without becoming employees.
Download: PDF, MS Word, OpenDocument
Subcontractor Agreement – Allows general contractors to select people or entities to perform a part of a broader task; often used in the construction industry.
Download: PDF, MS Word, OpenDocument
What is an Employee?
“Employee” Definition[1]
“Employee” means any individual employed by an employer, but shall not include:
(A) Any individual who, without payment and without expectation of any gain, directly or indirectly, volunteers to engage in the activities of an educational, charitable, religious, or nonprofit organization;
(B) Any lay member elected or appointed to office within the discipline of any religious organization and engaged in religious functions;
(C) Any individual employed as a casual babysitter, in or about the residence of the employer.
(D) An independent contractor;
(E) A student;
(F) Health care workers who choose to participate in a premium pay program; or
(G) A substitute teacher or a substitute aide who is employed by District of Columbia Public Schools for a period of 30 or fewer consecutive work days.
At-Will Employment
Income Tax Rate (Individual)
Individual Income Tax – For taxes payable starting Jan. 1, 2022, individual income tax rates will be:
Not over $10,000 | 4% of the taxable income |
Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000 |
Over $40,000 but not over $60,000 | $2,200, plus 6.5% of the excess over $40,000 |
Over $60,000 but not over $250,000 | $3,500, plus 8.5% of the excess over $60,000 |
Over $250,000 but not over $500,000 | $19,650, plus 9.25% of the excess over $250,000 |
Over $500,000 but not over $1,000,000 | $42,775, plus 9.75% of the excess over $500,000 |
Over $1,000,000 | $91,525, plus 10.75% of the excess over $1,000,000 |