2021 California Taxes
Withholding Requirements
- Register as an employer on the California Employment Development website
Employee's Withholding Tax Exemption Certificate
: DE 4Withholding Method
: FormulaSupplemental Rate
: 6.6% for all supplemental payments excluding stock option bonuses- Supplemental Rate for Stock Option Bonuses: 10.23%
Local Taxes
California State Unemployment Insurance (SUI)
California Wage Base
: $7,000 for 2021California SUI Rates range from
: 1.5% to 8.2% for 2021California new employer rate
: 3.4% for 2021
California State Disability Insurance (SDI)
California SDI wage base
: $122,909 for 2021California SDI Rate
: 1.0%
California State Labor Laws
California Minimum Wage
: $14.00 per hour. Rates vary by employer size and location, check city for city minimum wage ratesCalifornia Termination Pay
:- Employee is fired — pay immediately
- Employee quits — pay within 72 hours or immediately if 72 hours notice is given
California New Hire Reporting
- Employment Development Department
New Employee Registry
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016 - Phone: 916-255-0951
- Fax: 916-319-4400
Remit Withholding for Child Support to
- CA SDU
PO Box 419064
Rancho Cordova, CA 95741 - Phone: 866-901-3212
California Reciprocal States
- None
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.