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California State Tax, Unemployment and Payroll Tax | Payroll-Taxes.com


Looking for California state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

California

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 0.711% of payroll for 2017. 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 2018
Rates range from 1.5% to 6.2% for 2017
Rates do not include Employment Training Fund contribution of 0.10%
Contribution rate Schedule F+
New employers use 3.40% for 2018

State Disability Insurance (SDI):

2018 - 1.0% on $114,967. of employee wages. Max tax is $1,149.67 for 2018

State Labor Laws:

Minimum Wage - $10.50 per hour January 1, 2017. 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.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about California state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.