California Payroll and State Tax Information

California Minimum Wages

Effective 01/01/20Effective 01/01/21Effective 01/01/24
Minimum Wage:$13.00$14.00$16.00
Min. Cash Wage (Tipped employee):$13.00$14.00$16.00
Max. Tip Credit:Not allowed

California State Income Tax

Wage Withholding:Tables
Supplemental Wage Rate:6.6%
Bonuses and Stock Options earnings:10.23%

California Unemployment Insurance

Maximum 2024 Taxable Earnings:$7,000
(Unchanged from 2023)
Employee Deduction:None
Employer 2024 Tax Rates:1.5-6.2%
(Plus 0.1% employment training tax)
Standard 2024 New Employer Rate:3.4%
(Plus 0.1% employment training tax)
Voluntary Contribution Permitted:No

California Disability Insurance

Maximum 2024 Taxable Earnings:Unlimited
(Increased from $153,164 in 2023)
Employee 2024 Deduction Rate:1.10%
(Increased from 0.90% in 2023)
Employee 2024 Maximum Deduction:Unlimited
(Increased from $1,378.48 in 2023)
Employer Contribution:None

California Agencies web sites: