California State Agencies and Forms
California Department of Revenue - Click here
California Department of Industrial Relations - Click here
State Labor Laws:
CALIFORNIA MINIMUM WAGE (Effective 1/1/17)
Minimum Wage $10.50
For a complete review of minimum wage by state for 2017 »
Minimum Cash Wage (Tipped Employee) $10.50
Maximum Tip Credit: Not Allowed
Minimum Wage - $8.00 per hour, after July 1, 2014 it increases to no less than $9.00, and after January 1, 2016 no less than $10.00 per hour and $10.50 in 2017. Check city for different minimum wage.
|Unemployment Insurance in California:
|Taxable Wage Base 2017 (Unchanged from 2016)
|New Employer Rate 2017 New Employer Rate (%)
||3.4 in 2017
|UI Rate - Min - Max 2017 (% Taxable Wages) (Plus 0.1% employment tax assessed on most ERs)
||1.5 - 6.2
|Voluntary Contribution Permitted
|Period Effective||Calendar Year 2017|
Report quarterly wages and contributions by filing Form DE 6 (Report of Wages) by the last day of the month following end of quarter.
Additional Surcharges/Fees that may apply
Employment Training Fund contribution of 0.10%.
California Income Tax Withholding:
- 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 = 10.23% for stock options bonuses. All other supplemental payments 6.6%.
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 Disability Insurance (SDI):
Maximum 2017 Taxables Earnings: $110,902
Employee 2017 Deduction Rate (Unchanged from 2016): 0.9%
Employee 2017Maximum W/H: $998.12
Employer Contribution: None
New Hire Reporting:
Employment Development Department
New Employee Registry
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016
To file online click here
Remit Withholding for Child Support to:
PO Box 419064
Rancho Cordova, CA 95741
To file online click here
California has no 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.
The information on this web page is furnished with the understanding that the publisher is not engaged in rendering legal or accounting advice. If legal or expert services are required, contact your attorney or accounting professional.
Use our Salary Paycheck Calculator for your California payroll.
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