Looking for California state tax information? PaycheckCity's Payroll Resources houses all of the tax research behind the paycheck calculators on PaycheckCity. California is always one of the most requested and searched states for payroll tax information. Read this article for our current research on California taxes including state tax, unemployment, income tax, and more.
California State Resources
California Employment Development Department
California Department of Industrial Relations
Withholding Requirements
Register as an employer by filing Form DE 1 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 2013 and 2014
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 201>
State Disability Insurance (SDI)
For 2014, 1.0% on $101,636 of employee wages. Max tax is $1,016.36 for 2014
State Labor Laws
Minimum Wage - $8.00 per hour, after July 1, 2014 it increases to no less than $9, and after January 1, 2016 no less than $10 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 was given.
New Hire Reporting
Employment Development Department New Employee Registry
P.O. Box 997016, MIC 96 West Sacramento, CA 95799-7016916-255-0951 Fax 916-319-4400
To file online click here
Withholding for Child Support
Remit withholding for child support to: CA SDU
P.O. Box 41906 4 Rancho Cordova, CA 95741866-901-3212 File California withholding for child support online
Reciprocal States
None
To see a paycheck calculation for California, visit the Salary Paycheck Calculator at PaycheckCity.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.