Contribution Rates, Withholding Schedules, and Meals and Lodging Values
Know the current contribution rates, withholding schedules, and meals and lodging values.
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. We will mail your DE 2088 in December and you can get a copy by logging in to e-Services for Business.
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.
For more information, review Tax-Rated Employers.
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.
For past tax rates and taxable wage limits, refer to Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF) or Historical Information.
California provides two methods for determining the withholding amount from wages and salaries for state personal income tax.
- 2024 Withholding Schedules - Method A – Wage Bracket Table Method (PDF) - Includes instructions for:
- Low Income Exemption
- Estimated Deduction
- Weekly Payroll Period
- Biweekly Payroll Period
- Semi-Monthly Payroll Period
- Monthly Payroll Period
- Daily/Miscellaneous Payroll Period
- 2024 Withholding Schedules - Method B – Exact Calculation Method (PDF) – Includes instructions for:
- Low Income Exemption
- Estimated Deduction
- Standard Deduction
- Personal Exemption Credit
- Annual Payroll Period
- Daily/Miscellaneous Payroll Period
- Quarterly Payroll Period
- Semi-Annual Payroll Period
- Semi-Monthly Payroll Period
- Monthly Payroll Period
- Weekly Payroll Period
- Biweekly Payroll Period
You can refer to Historical Information for past schedules.
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)
Changes in 2020
Since 2020, allowances are no longer included on the redesigned Form W-4 for 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
Non-Maritime Employees
Meal | Value |
---|---|
Breakfast | $3.05 |
Lunch | $4.55 |
Dinner | $7.25 |
Total | $14.85 |
A meal not identified as either breakfast, lunch, or dinner | $5.35 |
Lodging Value
Value is set at 66-2/3 percent of the ordinary rental value to the public, but not more than $1,852.00 per month or less than $60.05 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 $60.05 per week or $8.50 per day for periods of less than a week.
Licensed Personnel | Value |
---|---|
Meals | $14.85 |
Quarters | $12.50 |
Total per day | $27.35 |
Unlicensed Personnel | Value |
---|---|
Meals | $14.85 |
Quarters | $8.50 |
Total per day | $23.35 |
Refer to Historical Information for past values.
Contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.
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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.