Impuestos sobre la nómina
En California, el EDD administra cuatro impuestos estatales sobre la nómina.
Los empleadores realizan contribuciones al Seguro de Desempleo (UI) y al Impuesto de Capacitación Laboral (ETT):
La mayoría de los empleadores son Tax-Rated Employers y pagan impuestos del UI con base en su tasa del UI. Existen ciertos tipos de empleadores que tienen diferentes criterios para los impuestos sobre la nómina:
- Los empleadores de entidades públicas o sin fines de lucro pueden elegir el método de reembolso para el pago de los beneficios del UI.
- Los empleadores escolares pueden elegir participar en el Fondo de Empleados Escolares, que es un método de financiamiento reembolsable especial para estos.
Se requiere que los empleadores retengan las deducciones obligatorias de nómina de los empleados para pagar los impuestos estatales sobre la nómina para el Seguro Estatal de Incapacidad (SDI) y el Impuesto sobre el Ingreso Personal (PIT).
Nota: En general, los salarios están sujetos a los cuatro impuestos sobre la nómina. Sin embargo, algunos tipos de empleo no están sujetos a uno o más impuestos sobre la nómina. Para más información, consulte Types of Employment (DE 231TE) (PDF) e Information Sheet: Types of Payments (DE 231TP)(PDF) (ambos en inglés).
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Learn about the types of fraud, how to report fraud, including identity theft, and the consequences of fraud through penalties and prosecution.
For More Information
- California Unemployment Fraud by the Numbers (PDF)
- Help Us Fight Fraud (DE 2370) (PDF)
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If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.