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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 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 = 10.23% for stock options bonuses. All other supplemental payments 6.6% for 2019

Local taxes:

San Francisco payroll expense tax information here on page 5.
Rate is 0.380% of payroll for 2019.

A provisional rate of 0.448% could be used by taxpayers filing their final return or accuring obligations before 2019 tax rate was announced.

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 2019
Rates range from 1.5% to 6.2% for 2019
Rates do not include Employment Training Fund contribution of 0.10% for 2019
Contribution rate Schedule F+ 
New employers use 3.40% for 2019

State Disability Insurance (SDI):

2019 - 1.0% on $118,371 of employee wages. Max tax is $1,183.71 for 2019

Employers must withhold the disability insurance tax from employees' wages regardless of whether the employees work for other employers that withheld the tax.

Paid Family Leave:

The cost of the paid family leave insurance program is financed through the temporary disability insurance taxes withheld from employees' wages and paid to the state.

State Labor Laws:

Minimum Wage - $11.00 - $12.00 per hour January 1, 2019. Check city for different minimum wage (wages vary by employer size and location)
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 Calculatorat 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.
 
 

 
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.