California Payroll and State Tax Information


California Minimum Wages

Effective 01/01/20
Minimum Wage:$13.00
Min. Cash Wage (Tipped employee):$13.00
Minimum Wage (<25 employees):$12.00
Min. Cash Wage (<25 employees):$12.00
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 2020 Taxable Earnings:$7,000
(Unchanged from 2019)
Employee Deduction:None
Employer 2020 Tax Rates:1.5-6.2%
(Plus 0.1% employment training tax)
Standard 2020 New Employer Rate:3.4%
(Plus 0.1% employment training tax)
Voluntary Contribution Permitted:No

California Disability Insurance

Maximum 2020 Taxable Earnings:$122,909
(Increased from $118,371 in 2019)
Employee 2020 Deduction Rate:1.0%
(Increased from 0.9% in 2019)
Employee 2020 Maximum W/H:$1,229.09
Employer Contribution:None

California Agencies web sites: