state taxLooking for California state tax information? We provide the latest resources on state tax, unemployment, income tax and more.
California Employment Development Department
California Department of Industrial Relations
Withholding Requirements:
- Register as an employer by filing Form DE 1 or by clicking here
- Employee's Withholding Allowance Certificate, DE 4
- Withholding Method = formula
- Supplemental Rate = 10.2% for stock options bonuses. All other supplemental payments 6.6%.
Local taxes:
San Francisco payroll expense tax information here on page 5.
Rate is 1.5% of payroll. Business concerns with less than $2,500 of annual tax liability, are exempt from this tax
State Unemployment Insurance (SUI):
Report quarterly wages and contributions by filing Form DE 6 (Report of Wages) by the last day of the month following end of quarter
Reserve ratio formula
Wage base is $7,000 for 2012
Rates range from 1.6% to 6.2%,
Rates do not include Employment Training Fund contribution of 0.10%
Contribution rate Schedule F+
New employers use 3.40%
State Disability Insurance (SDI):
2012 - 1.00% on $95,585 of employee taxable wages. Max tax is $955.85.
State Labor Laws:
Minimum Wage - $8.00 per hour. Check city for different minimum wage.
Termination Pay - If fired pay immediately. If employee quits, pay within 72 hours or at once if 72 hours notice given.
New Hire Reporting:
Employment Development Department
New Employee Registry
PO Box 997016, MIC 23
West Sacramento, CA 95799-7016
916-255-0951 fax
To file online click here
Remit Withholding for Child Support to:
CA SDU
PO Box 419064
Rancho Cordova, CA 95741
916-464-5624
To file online click here
Reciprocal States
None
To see a paycheck calculation for California, visit the Salary Paycheck Calculator at PaycheckCity.
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