USA State Taxes
CALIFORNIA (CA)
STATE INCOME TAX (SIT) (PIT)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Wage Withholding | Tables |
California Employment Development Department (EDD) - Payroll taxes & Employers Guide
Rates and Withholding Schedules
|
Tied to Fed Check - all other filers PIT (SIT) deposit threshold $350. or Tied to Fed EFT required if average deposits for PIT & SDI is $20,000 or more for prior year (1-Jul to 30-Jun) & EFT Quarterly - Due by first day of month following quarter. Quarter is two digit year and Quarter e.g. 193 = year 2019 and 3rd quarter. If no wages paid in period, still must file. Register for - EDD eServices |
Payroll Tax Forms and Completion Instructions Quarterly Contribution Return and Report of Wages / Continuation- DE9 / DE9C Use Federal W4 or California Withholding Allowance Certificate - DE 4 |
|
| Supplemental Wage / Bonus Rate | 6.6%, except 10.23% for Bonuses & Earnings from Stock Options | Unchanged from 2023 |
| Notes: | California has no specific reciprocal taxation agreements with other states, but residents of Arizona, Guam, Indiana, Oregon, and Virginia are allowed a credit toward their California income tax liability for taxes paid to their home states. If a California resident's wages are subject to withholding in both California and another state, the employer must withhold the amount of California personal income tax that exceeds the amount required to be withheld by the other state. From 1-Jan-2018 onward all employers must efile. |
STATE UNEMPLOYMENT INSURANCE (SUI)
| Description | Amount | Effective Date | Website | Deposit Method / Frequency / Threshold | Forms |
|---|---|---|---|---|---|
| Maximum Taxable Earnings | $7,000 | Unchanged from 2023 |
See SIT rates and withholding schedules links. See Employer's Guide above. California Employment Development Department
|
Filed together with PIT, and SDI | UI Forms |
| Employee Deduction | None | ||||
|
Employer Tax Rate (Plus 0.1% ETT - Employment Training Tax ) |
1.5 - 6.2% | Unchanged from 2023 | |||
|
New Employment Rate - Standard (Plus 0.1% ETT - Employment Training Tax ) |
3.4% | Unchanged from 2023 | |||
| Voluntary Contribution Permitted | No |
STATE DISABILITY INSURANCE (SDI)
| Description | Amount | Effective Date | Website |
|---|---|---|---|
| Maximum Taxable Earnings | Unlimited | Increase from $153,164 in 2023 |
See SIT website link for rates |
| Employee Deduction | 1.10% | Increase from 0.90% in 2023 | |
| Employee Maximum Withholding | Unlimited | Increase from $1378.48 in 2023 | |
| Employer Contribution | None |
NEW HIRE REPORTING
| Website | Frequency / Method | Forms |
|---|---|---|
| New Hire |
Same as federal requirements. No report should be submitted if there are no new or rehired employees to report. Submit a Report of New Employee(s) (DE 34) online (2 files per month) or paper by mail or fax. |
DE 34
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WEBSITES
Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.
Last updated Jan 2024