2025 California Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Supplemental Wage / Bonus Rate and stock Options: 10.23% for 2025
Other types of supplemental wages
: 6.60%- Register as an employer on the California Employment Development website
Employee's Withholding Tax Exemption Certificate
: DE 4
California State Unemployment Insurance (SUI)
California Wage Base
: $7,000 for 2025- SUI surcharges:
California Employment Training Tax (ETT) rate
: 0.1% with a wage base of $7,000 for 2025
California new employer rate
: 3.4% for 2025- Get your unemployment insurance rate: California UI agency website
California State Disability Insurance (SDI)
California SDI employee rate
: 1.2% for 2025
California Family Leave Insurance (FLI)
- Included in disability
California Local Taxes
California Minimum Wage
California Minimum Wage
: $16.50 for 2025- Rates vary by location and industry, check for city minimum wage rates
California State Labor Laws
California 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 - fPhone: 888-745-3886
- 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.
