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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 and 2013
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% for 2012 and 2013
State Disability Insurance (SDI):
2012 - 1.00% on $95,585 of employee taxable wages. Max tax is $955.85.
2013 - 1.00% on $100,880 of employee taxable wages. Max tax is $1,008.80.
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 96
West Sacramento, CA 95799-7016
916-255-0951
Fax 916-319-4400
To file online click here
Remit Withholding for Child Support to:
CA SDU
PO Box 419064
Rancho Cordova, CA 95741
866-901-3212
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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