2022 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), Employment Training Tax (ETT), and State Disability Insurance (SDI) tax rates are combined on the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). 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 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. 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 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.

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.

 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

2022 Meal Values for Non-Maritime Employees
Meal Value
Breakfast $2.65
Lunch $4.00
Dinner $6.30
Total $12.95
A meal not identified as either breakfast, lunch, or dinner $4.65

Lodging Value

Value is set at 66-2/3 percent of the ordinary rental value to the public, but not more than $1,715.00 per month or less than $55.60 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 $55.60 per week or $7.90 per day for periods of less than a week.

2022 Meal and Quarters Values for Licensed Maritime Employees
Licensed Personnel Value
Meals $12.95
Quarters $11.60
Total per day $24.55
Meal and Quarters Values for Unlicensed Maritime Employees
Unlicensed Personnel Value
Meals $12.95
Quarters $7.90
Total per day $20.85

Refer to Historical Information for past values.

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

e-Services for Business

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

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.

Last Revised: 04/29/2022