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Información general acerca de los salarios

Los salarios son la compensación por los servicios personales de un empleado, pagados con cheque, en efectivo, débito electrónico, mediante aplicaciones para hacer pagos o con el valor razonable del pago en efectivo por cualquier otro medio que no sea dinero en efectivo, como comidas y alojamiento. Los pagos se consideran salarios aunque el empleado sea un trabajador temporal, un jornalero o trabajador por contrato, un trabajador a tiempo parcial o temporal, o un trabajador remunerado por día, hora o cualquier otro método o medición.

Los salarios incluyen, pero no están limitados a:

  • Sueldos, pago por hora, pago por pieza producida o pago por trabajo realizado
  • Comisiones y bonos
  • Horas extra y vacaciones pagadas
  • El valor razonable en efectivo de la remuneración pagada a un empleado por cualquier medio que no sea dinero en efectivo

Los salarios están sujetos a todos los impuestos al empleo (impuestos sobre la nómina) y se declaran como salarios sujetos al Impuesto sobre el Ingreso Personal (PIT, por sus siglas en inglés), salvo que se establezca lo contrario. Consulte la Hoja de información: Tipos de pago (DE 231TP) (PDF) (solamente en inglés), que identifica tipos de pagos especiales y si el tipo de pago está sujeto a los impuestos sobre la nómina de California.

Los salarios pagados a los empleados están sujetos a impuestos, independientemente del método de pago, ya sea por acuerdo privado, consentimiento o mandato. 

Importante: Si usted paga la parte correspondiente del Seguro Social, Medicare y el Seguro Estatal de Incapacidad (SDI) de su empleado sin deducir un monto de sus salarios, estos pagos también se pueden considerar salarios. Consulte la Hoja de información: Seguro Social/Medicare/Seguro Estatal de Incapacidad/Impuestos sobre los Ingresos Federales y Estatales pagados por un empleador (DE 231Q/S) (PDF) para más información.

Wages must be reported and used to determine the amount of Unemployment Insurance (UI), SDI, and Paid Family Leave (PFL) benefits a claimant should receive. Subject wages are the full amount of wages, regardless of the UI taxable wage limits.

Note: Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for each employee subject to SDI contributions.

Some types of employment and payments are not considered subject wages.

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PIT wages are cash and noncash payments subject to state income tax. Most payments for employees’ services are reportable as PIT wages. An employee’s calendar year total for PIT wages should match with the amount reported on the employee’s federal Wage and Tax Statement (Form W-2) in Box 16 (state wages, tips, etc.).

Note: Some wages which are excluded from PIT withholding are still considered PIT wages. These exceptions must be reported to us (for example, wages paid to agricultural workers).

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In most cases, when wages are subject to UI, Employment Training Tax (ETT), SDI, and PIT withholding, subject wages and PIT wages are the same. Some examples of when subject wages and PIT wages are different when:

  • Employee salary reduction contributions to a qualified retirement or pension plan are included as subject wages but are not reportable as PIT wages.
  • Wages paid to family employees (minor child under 18, registered domestic partner, spouse, and parent) may not be reported as subject wages, but are reportable as PIT wages.
  • Payments made to employees of churches are not reported as subject wages but are reportable as PIT wages.

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Meals and lodging that are provided free of charge or at a reduced rate to an employee are wages. Meals and lodging furnished for the employer’s convenience and on the employer’s premises are not subject to PIT.

  • If your employees are covered under a contract of employment or union agreement, the taxable value of meals and lodging cannot be less than the estimated value stated in the contract or agreement.
  • If the cash value is not stated in an employment contract or union agreement, refer to the current year’s meals and lodging values.

To determine the value of lodging, multiply the amount you could rent the property for (ordinary rental value) by 66 2/3 percent (0.6667). Ordinary rental value may be calculated on a monthly or weekly basis.

For More Information

Call the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.

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Use e-Services for Business to manage your employer payroll tax account online.

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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.

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