Payroll Taxes

California has four state payroll taxes which we manage.

Employers contribute to:

  • Unemployment Insurance (UI)
  • Employment Training Tax (ETT)

Most employers are tax-rated employers and pay UI taxes based on their UI rate. There are some unique employer types that have different payroll tax criteria:

  • Nonprofit and public entity employers who choose another method are known as reimbursable employers.
  • School employers can choose to participate in the School Employees Fund, which is a special reimbursable financing method.

Employees pay into state payroll taxes with wage withholdings for:

  • State Disability Insurance (SDI)
  • Personal Income Tax (PIT)

Note: Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to payroll taxes and PIT withholding. For more information, refer to Types of Employment (DE 231TE) (PDF).

We’re Here to Help You

Find important links and resources on Payroll Taxes General Information, including forms and publications, FAQs, Payroll Tax Seminars, interest rates and tax credits as well as the dates for legal holidays.

If you are starting a new business or are an existing or household employer, you can find important information and learn more about payroll taxes.

Payroll Taxes

Taxes and Wages

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