Historical Information

Visit current Rates, Withholding Schedules, and Meals and Lodging Values

Withholding Schedules

2019

2018

2017

Meals and Lodging Values

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 Range for Non-Maritime Employees
Lodging Value 2019 2018 2017 2016
Minimum $49.55 $47.25 $45.00 $43.20
Maximum $1,528 $1,456 $1,387 $1,332
Meal Values for Non-Maritime Employees
Meal 2019 2018 2017 2016
Breakfast $2.40 $2.40 $2.35 $2.35
Lunch $3.65 $3.55 $3.55 $3.50
Dinner $5.75 $5.65 $5.60 $5.55
Total $11.80 $11.60 $11.50 $11.40
A meal not identified as either breakfast, lunch, or dinner $4.25 $4.15 $4.15 $4.10

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 Range for Maritime Employees
Lodging Value 2019 2018 2017 2016
Weekly $49.55 $47.25 $45.00 $43.20
Daily $7.00 $6.70 $6.35 $6.10
Meal and Quarters Values for Licensed Maritime Employees
Licensed Personnel 2019 2018 2017 2016
Meals $11.80 $11.60 $11.50 $11.40
Quarters $10.30 $9.85 $9.35 $9.00
Total per day $22.10 $21.45 $20.85 $20.40
Meal and Quarters Values for Unlicensed Maritime Employees
Licensed Personnel 2019 2018 2017 2016
Meals $11.80 $11.60 $11.50 $11.40
Quarters $7.00 $6.70 $6.35 $6.10
Total per day $18.80 $18.30 $17.85 $17.50

UI, ETT, and SDI Rates

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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).

The Unemployment Insurance (UI) rate schedule in effect for 2019 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, refer to 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 2019.

The Employment Training Tax (ETT) rate for 2019 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.

The State Disability Insurance (SDI) withholding rate for 2019 is 1.00 percent. The taxable wage limit is $118,371 for each employee per calendar year. The maximum to withhold for each employee is $1,183.71.

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. Employers 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 acquiring 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).

The UI rate schedule in effect for 2018 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 2018.

The Employment Training Tax (ETT) rate for 2018 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.

The State Disability Insurance (SDI) withholding rate for 2018 is 1.00 percent. The taxable wage limit is $114,967 for each employee per calendar year. The maximum to withhold for each employee is $1,149.67.

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 29. Employers will have 60 days from the December 29 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 acquiring 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).

The UI rate schedule in effect for 2017 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, refer to 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 2017.

The Employment Training Tax (ETT) rate for 2017 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.

The State Disability Insurance (SDI) withholding rate for 2017 is 0.9 percent. The taxable wage limit is $110,902 for each employee per calendar year. The maximum to withhold for each employee is $998.12.

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 30. Employers will have 60 days from the December 30 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 acquiring the previous owner’s UI tax rate (refer to Purchasing a Business With Employees).