California Payroll and State Tax Information

California Minimum Wages

Effective 01/01/20Effective 01/01/21
Minimum Wage:$13.00$14.00
Min. Cash Wage (Tipped employee):$13.00$14.00
Minimum Wage (<25 employees):$12.00$13.00
Min. Cash Wage (<25 employees):$12.00$13.00
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 2021 Taxable Earnings:$7,000
(Unchanged from 2020)
Employee Deduction:None
Employer 2021 Tax Rates:1.5-6.2%
(Plus 0.1% employment training tax)
Standard 2021 New Employer Rate:3.4%
(Plus 0.1% employment training tax)
Voluntary Contribution Permitted:No

California Disability Insurance

Maximum 2021 Taxable Earnings:$128,298
(Increased from $122,909 in 2020)
Employee 2021 Deduction Rate:1.20%
(Increased from 1.0% in 2020)
Employee 2021 Maximum Deduction:$1,539.58
Employer Contribution:None

California Agencies web sites: