Historical Information
View previous years’ contribution rates, withholding schedules, and meals and lodging values, which serve as historical information.
You can also refer to the current Contribution Rates, Withholding Schedules, and Meals and Lodging Values for more 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.
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 in effect for 2021 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 2021.
ETT Rate
The Employment Training Tax (ETT) rate for 2021 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.
SDI Rate
The State Disability Insurance (SDI) withholding rate for 2021 is 1.2 percent. The taxable wage limit is $128,298 for each employee per calendar year. The maximum to withhold for each employee is $1,539.58.
2024
2023
2022
2021
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 | 2021 |
|---|---|---|---|---|
| Minimum | $60.05 | $57.05 | $55.60 | $54.75 |
| Maximum | $1,852 | $1,759 | $1,715 | $1,688 |
| Meal | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Breakfast | $3.05 | $2.85 | $2.65 | $2.55 |
| Lunch | $4.55 | $4.25 | $4.00 | $3.85 |
| Dinner | $7.25 | $6.75 | $6.30 | $6.05 |
| Total | $14.85 | $13.85 | $12.95 | $12.45 |
| A meal not identified as either breakfast, lunch, or dinner | $5.35 | $4.95 | $4.65 | $4.45 |
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 | 2021 |
|---|---|---|---|---|
| Weekly | $60.05 | $57.05 | $55.60 | $55.60 |
| Daily | $8.50 | $8.10 | $7.90 | $7.75 |
| Licensed Personnel | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Meals | $14.85 | $13.85 | $12.95 | $12.45 |
| Quarters | $12.50 | $8.10 | $11.60 | $11.40 |
| Total per day | $27.35 | $21.95 | $24.55 | $23.85 |
| Unlicensed Personnel | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Meals | $14.85 | $13.85 | $12.95 | $12.45 |
| Quarters | $8.50 | $8.10 | $7.90 | $7.75 |
| Total per day | $23.35 | $21.95 | $20.85 | $20.20 |
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