Contribution Rates, Withholding Schedules, and Meals and Lodging Values
Find this year's updated contribution rates, withholding schedules, and meals and lodging values below.
Contribution and Withholding Rates
Your Unemployment Insurance (UI) and Employment Training Tax (ETT) rates are combined on the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The State Disability Insurance (SDI) tax rate can be found by visiting Tax-Rated Employers or logging in to e-Services for Business.
New employers are assigned a 3.4 percent UI rate for two to three years. After that, your contribution tax rate varies, depending, partiallyon how much you’ve paid in UI benefits. The UI rate schedule and amount of taxable wages are determined annually.
The UI rate schedule for 2025 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year.
The ETT rate for 2025 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year.
The SDI withholding rate for 2025 is 1.2 percent. Effective January 1, 2024, all wages are subject to SDI contributions.
For past tax rates and taxable wage limits, refer to Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF) or below for historical information.
California Withholding Schedules
California provides two methods for determining the withholding amount from wages and salaries for state personal income tax.
- 2025 Withholding Schedules - Method A – Wage Bracket Table Method (PDF) – Includes instructions for:
| Low Income Exemption | Semi-Monthly Payroll Period |
| Estimated Deduction | Monthly Payroll Period |
| Weekly Payroll Period | Daily/Miscellaneous Payroll Period |
| Biweekly Payroll Period |
- 2025 Withholding Schedules - Method B – Exact Calculation Method (PDF) – Includes instructions for:
| Low Income Exemption | Quarterly Payroll Period |
| Estimated Deduction | Semi-Annual Payroll Period |
| Standard Deduction | Semi-Monthly Payroll Period |
| Personal Exemption Credit | Monthly Payroll Period |
| Annual Payroll Period | Weekly Payroll Period |
| Daily/Miscellaneous Payroll Period | Biweekly Payroll Period |
Employee Withholding Allowance
When you hire an employee, they must complete and sign both of the following withholding certificates:
- Federal Form W-4 (Used for federal income tax)
- State DE 4 (used for California Personal Income Tax)
Since 2020, allowances are no longer included on the redesigned Form W-4 for Personal Income Tax (PIT) withholdings. New hires and existing employees making changes to their withholdings must submit both the Form W-4 and the Employee’s Withholding Allowance Certificate (DE 4) (PDF). If an employee does not give you a properly completed state DE 4, you must withhold state income taxes from the employee’s wages, as if the employee were single and claiming zero withholding allowances.
Employees who submitted a Form W-4 before 2020 are not required to submit a new form if they have no changes to their withholding allowances. Continue to calculate withholdings based on previously submitted forms.
IRS Resources
Meals and Lodging Values
Non-Maritime Employees
| Meal | Value |
|---|---|
| Breakfast | $3.15 |
| Lunch | $4.75 |
| Dinner | $7.50 |
| Total | $15.40 |
| A meal not identified as either breakfast, lunch, or dinner | $5.50 |
Lodging Value
Value is set at 66-2/3 percent of the ordinary rental value to the public, but not more than $1,946 per month or less than $63.15 per week.
Fishermen
Maritime employees’ values of meals and lodging are different than all other employees. Lodging values for maritime employees apply only when the facilities meet specific minimum standards. Lodging value is $63.15 per week or $8.95 per day for periods of less than a week.
| Licensed Personnel | Value |
|---|---|
| Meals | $15.40 |
| Quarters | $13.15 |
| Total per day | $28.55 |
| Unlicensed Personnel | Value |
|---|---|
| Meals | $15.40 |
| Quarters | $8.95 |
| Total per day | $24.35 |
Contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.
Historical Information
View previous years’ contribution rates, withholding schedules, and meals and lodging values, which serve as historical information.
UI, ETT, and SDI Rates
Find past years’ rates for Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI).
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed to you in December, with a mailing date of December 31. You will have 60 days from the December 31 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.
New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years. This will depend on when you meet the criteria under section 982(b) of the California Unemployment Insurance Code (CUIC). If you purchased an established business, you have the option of keeping the previous owner’s UI tax rate (refer to Purchasing a Business With Employees).
Tax rates and taxable wage limits for the last several years are listed on Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF).
UI Rate
The UI rate schedule for 2024 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year.
Exception: Employers subject to section 977(c) of the CUIC must pay at the highest rate provided by law plus an additional 2 percent, see SUTA Dumping (AB 664).
The taxable wage limit is $7,000 per employee. For more information about how your UI rate is determined, refer to Information Sheet: California System of Experience Rating (DE 231Z) (PDF).
ETT Rate
The ETT rate for 2024 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year.
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.
Tax rates and taxable wage limits for the last several years are listed on Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF).
UI Rate
The UI rate schedule for 2023 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year.
Exception: Employers subject to section 977(c) of the CUIC must pay at the highest rate provided by law plus an additional 2 percent, see SUTA Dumping (AB 664).
The taxable wage limit is $7,000 per employee. For more information about how your UI rate is determined, refer to Information Sheet: California System of Experience Rating (DE 231Z) (PDF).
ETT Rate
The ETT rate for 2023 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year.
SDI Rate
The SDI withholding rate for 2023 is 0.9 percent. The taxable wage limit is $153,164 for each employee per calendar year. The maximum to withhold for each employee is $1,378.48.
Tax rates and taxable wage limits for the last several years are listed on Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF).
UI Rate
The UI rate schedule for 2022 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent.
Exception: Employers subject to section 977(c) of the CUIC must pay at the highest rate provided by law plus an additional 2 percent, see SUTA Dumping (AB 664).
The taxable wage limit is $7,000 per employee. For more information about how your UI rate is determined, refer to Information Sheet: California System of Experience Rating (DE 231Z) (PDF).
The Voluntary UI program is not in effect for 2022.
ETT Rate
The ETT rate for 2022 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year.
SDI Rate
The SDI withholding rate for 2022 is 1.1 percent. The taxable wage limit is $145,600 for each employee per calendar year. The maximum to withhold for each employee is $1,601.60.
Non-Maritime Employees
Lodging value is set at 66-2/3 percent of the ordinary rental value to the public. The following table includes the minimum and maximum amounts each year.
| Lodging Value | 2024 | 2023 | 2022 |
|---|---|---|---|
| Minimum | $60.05 | $57.05 | $55.60 |
| Maximum | $1,852 | $1,759 | $1,715 |
| Meal | 2024 | 2023 | 2022 |
|---|---|---|---|
| Breakfast | $3.05 | $2.85 | $2.65 |
| Lunch | $4.55 | $4.25 | $4.00 |
| Dinner | $7.25 | $6.75 | $6.30 |
| Total | $14.85 | $13.85 | $12.95 |
| A meal not identified as either breakfast, lunch, or dinner | $5.35 | $4.95 | $4.65 |
Fishermen
Maritime employees’ values of meals and lodging are different than all other employees. Lodging values for maritime employees apply only when the facilities meet specific minimum standards. Lodging value is set per week or per day for periods of less than a week.
| Lodging Value | 2024 | 2023 | 2022 |
|---|---|---|---|
| Weekly | $60.05 | $57.05 | $55.60 |
| Daily | $8.50 | $8.10 | $7.90 |
| Licensed Personnel | 2024 | 2023 | 2022 |
|---|---|---|---|
| Meals | $14.85 | $13.85 | $12.95 |
| Quarters | $12.50 | $8.10 | $11.60 |
| Total per day | $27.35 | $21.95 | $24.55 |
| Unlicensed Personnel | 2024 | 2023 | 2022 |
|---|---|---|---|
| Meals | $14.85 | $13.85 | $12.95 |
| Quarters | $8.50 | $8.10 | $7.90 |
| Total per day | $23.35 | $21.95 | $20.85 |
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.