Looking for California state tax information? In this article, you will find the latest resources on state tax, unemployment, income tax and more.
California Employment Development Department
California Department of Industrial Relations
California 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%.
California 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
California 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 2014 and 2015
Rates range from 1.5% to 6.2% for 2015 Rates do not include Employment Training Fund contribution of 0.10%
Contribution rate Schedule F+ New employers use 3.40% for 2014 and 2015
California State Disability Insurance (SDI):
2015 - 0.9% on $104,378 of employee wages. Max tax is $939.40 for 2015
California 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 given.
New Hire Reporting:
Employment Development Department New Employee Registry
P.O. Box 997016, MIC 9 6 West Sacramento, CA 95799-7016
Phone: 916-255-0951
Fax: 916-319-4400
To file online click here.
Remit Withholding for Child Support to:
CA SDU
P.O. Box 419064 Rancho Cordova, CA 95741
Phone: 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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