2023 California Taxes
Withholding Requirements
- Register as an employer on the California Employment Development website
Employee's Withholding Tax Exemption Certificate
: DE 4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: 6.6% for all supplemental payments excluding bonus and stock options- Supplemental Wage / Bonus Rate for Bonus and Stock Options: 10.23%
California Local Taxes
California State Unemployment Insurance (SUI)
California Wage Base
: $7,000 for 2023California SUI rates range from
: 1.5% to 6.2% for 2023California new employer rate
: 3.4% for 2023- Get your unemployment insurance rate: California UI agency website
California State Disability Insurance (SDI)
California SDI employee rate
: 0.9% for 2023California SDI wage limit
: $153,164 for 2023
California Family Leave Insurance (FLI)
- Included in disability
California State Labor Laws
California Minimum Wage
:- $15.5
- Rates vary by location, check for city minimum wage rates
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 - Phone: 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.