Empleadores sujetos a impuestos (Tax-Rated employers)
Los empleadores contribuyen al fondo del Seguro de Desempleo (UI, por sus siglas en inglés), el cual paga beneficios a las personas que están desempleadas por causas ajenas a ellas. A la mayoría de los empleadores se les conoce como empleadores sujetos a impuestos, ya que usamos el método de calificación basado en la experiencia (PDF) para determinar sus tasas de contribución del UI. Los empleadores sin fines de lucro o las entidades públicas que eligen otro método (método de reembolso) se les conoce como empleadores reembolsables.
A todos los empleadores sujetos a impuestos se les asigna una cuenta de reserva del UI. Su cuenta de reserva del UI es un registro de todos los cargos, incluidos los cargos de beneficios y los créditos que se usan para determinar su tasa del UI. Su cuenta de reserva del UI es una cuenta no monetaria y el saldo no es reembolsable.
Tasas de contribución
Sus tasas impositivas del UI y del Impuesto de Capacitación Laboral (ETT, por sus siglas en inglés) se combinan en el documento titulado en inglés Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). Dicho documento muestra los elementos utilizados para calcular su tasa del UI y el saldo en su cuenta de reserva. Le enviaremos por correo su DE 2088 en diciembre y lo podrá ver en e-Services for Business.
Para más información acerca del DE 2088 y las tasas de contribución, consulte el documento titulado en inglés Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088C).
Tasa del UI
A los nuevos empleadores se les asigna una tasa del UI del 3.4 por ciento por dos o tres años. Después de esto, su tasa de contribución varía, dependiendo en parte de cuánto ha pagado en beneficios del UI. La lista de tasas del UI y la cantidad de salarios imponibles se determinan anualmente.
La lista de tasas del UI para el 2024 es el Anexo F+. Este es el Anexo F más un cargo de emergencia del 15 por ciento, redondeado al decimal más próximo. El Anexo F+ establece las tasas de contribución del UI del 1.5 por ciento al 6.2 por ciento. El límite de salarios imponibles es de $7,000 por empleado por año calendario.
Nota: Las Contribuciones voluntarias del UI (PDF) (solamente en inglés) no estarán en vigor para el 2024.
- Visit Get My UI Rate.
- Enter your employer payroll tax account number.
- Select Get My UI Rate.
Contact the Taxpayer Assistance Center at 1-888-745-3886 if you have issues accessing this application.
Payroll agents can get UI rates for multiple clients by logging into e-Services for Business and selecting More… and then select Submit a Bulk Rate Inquiry from the Other Actions Section.
If you acquired a business with employees, you have the option of keeping the previous owner’s UI tax rate.
If you purchased a business with employees, you have the option of keeping the previous owner’s UI tax rate.
ETT Rate
If your UI reserve account balance is positive (zero or greater), you pay an ETT of 0.1 percent. If you have a negative UI reserve account balance, you do not pay ETT and it is shown as 0.0 percent on the notice. You cannot protest an ETT rate.
The ETT rate for 2024 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee per calendar year.
State Disability Insurance (SDI) Rate
The SDI withholding rate is the same for all employees and is calculated annually pursuant to section 984 of the CUIC. The rate is based on the balance in the SDI Fund and the amount of disbursements and wages paid. You cannot protest an SDI rate.
The SDI withholding rate for 2024 is 1.1 percent. Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for each employee subject to SDI contributions.
Benefit Charges
Benefit charges are determined by UI benefits paid to an unemployed claimant and can impact your UI rate. These charges are spread among all of the claimant’s employers over the 12-month period that establishes their claim.
All UI benefit charges and credits to your reserve account are on your Statement of Charges to Reserve Account (DE 428T), which covers the past year from July 1 through June 30. We will mail your DE 428T in September and you can view it in e-Services for Business.
For details on the DE 428T and benefit charges, including how they are calculated, refer to Information Sheet: Statement of Charges to Reserve Account, DE 428T (DE 428I) (PDF).
Protests
You can protest your UI rates from the DE 2088 or benefit charges on the DE 428T online or by mail. You have 60 days from the issued date on your DE 2088 or DE 428T to protest. You can request an extension of up to 60 days for good cause if your request is submitted in writing before the protest deadline.
Protests are reviewed based on the facts of each case. We will notify you by mail when a determination is made. If the protest is denied, we will send an explanation along with information on your petition rights.
Protest Your UI Rate
For a video tutorial, view Protest an Unemployment Insurance Rate (YouTube).
Be sure to have the Letter ID of the DE 2088 you are protesting available.
- Log in to e-Services for Business.
- Select Show More from the Account Management panel.
- Select Protest UI Rate.
- Enter the required information and submit.
After you submit this information, you will receive a confirmation number.
You must include:
- Your EDD employer payroll tax account number.
- The items you want to protest.
- The reason for protesting.
Protests with missing or incorrect information will be returned. Mail your written protest or request for an extension to:
Employment Development Department
Rate Management Group, MIC 4
PO Box 826880
Sacramento, CA 94280-0001
Protest Benefit Charges
For a video tutorial, view Protest an Unemployment Insurance Benefit Charge (YouTube).
Be sure to have the Letter ID of the DE 428T you are protesting available.
- Log in to e-Services for Business.
- Select Show More from the Account Management panel.
- Select Protest Benefit Charges.
- Enter the required information and submit.
After you submit this information, you will receive a confirmation number.
You can use the DE 428T Protest Sample Form (DE 428C) (PDF) or create your own document. You must include:
- Your EDD employer payroll tax account number.
- Each claimant’s name and Social Security number.
- Each claim date.
- Charge amount.
- The specific reason for protesting the charges.
- Total number of claimants being protested.
Protests with missing or incorrect information will be returned. Mail your written protest or request for an extension to:
Employment Development Department
Contribution Rate Group, MIC 4
PO Box 826831
Sacramento, CA 94230-6831
Additional Information
e-Services for Business
Stay Up-to-Date
- Check Required Filings and Due Dates
- Find Payroll Tax Seminars
- Visit Employer News and Updates
- Get EDD email notices
- Get Forms and Publications
Contact Us
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.