California
Employment Development Department: http://wwwedd.cahwnet.gov/
Request identification number by filing Form DE 1 (Registration Form for Commercial Employers). Online registration here:
Withholding Requirements
- Register for electronic funds transfer (required if prior fiscal year average withholding liability in excess of $20,000)
- Deposit withholdings using Form DE 88
- Report quarterly wages and withholdings by filing Form DE 6
- Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31
- Employee's Withholding Allowance Certificate, DE 4
Withholding Method = formula
Supplemental Rate = 10.2% for stock options bonuses. All other supplemental payments 6.6%.
Local taxes
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 unemployment insurance (SUI)
Report quarterly wages and contributions by filing Form DE 6 (Report of Wages) by the last day of the month following end of quarter
Reserve ratio formula
Wage base is $7,000 for 2009
Rates range from
1.5% to 6.2%,
Rates do
not include Employment Training Fund contribution of 0.10%
Contribution rate Schedule F+
New employers use 3.40%
State disability insurance
2008 - 0.80% on $86,698 of employee taxable wages. Max tax is $693.58
2009 - 1.10% on $90,669 of employee taxable wages. Max tax is $997.36
State labor laws
Minimum wage - $8.00 per hour effective 1/1/2008.
Check city for different minimum wage.
Termination Pay - If fired pay immediately.
If employee quits, pay within 72 hours or at once if 72 hours notice given.
New Hire Reporting
Employment Development Department
New Employee Registry
PO Box 997016, MIC 23
West Sacramento, CA 95799-7016
916-255-0951 fax
http://www.edd.ca.gov/Payroll_Taxes/New_Hire_Reporting.htm
Remit withholding for child support to:
CA SDU
PO Box 989067
West Sacramento, CA 95798-9067
916-464-5315
http://www.childsup.ca.gov/
Reciprocity states
None
