California
For California, taxable wage base is $7,000; new employer ui tax rate is 3.4 percent; experienced employer rate range is 1.5 percent to 6.2 percent; effective year is 2026, recorded from its source on 2026-08-17.
- State
- California our reading
- Taxable wage base
- $7,000 verified
- New employer UI tax rate
- 3.4 percent verified
- Experienced employer rate range
- 1.5 percent to 6.2 percent verified
- Effective year
- 2026 our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
UI Rate New employers are assigned a 3.4 percent UI rate for two to three years. After that, your contribution tax rate varies, depending, partially on how much you’ve paid in UI benefits. The UI rate schedule and amount of taxable wages are determined annually. The UI rate schedule for 2026 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. ETT Rate The ETT rate for 2026 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year. SDI Rate The SDI withholding rate for 2026 is 1.3 percent. Effective January 1, 2024, all wages are subject to SDI contributions. For past tax rates and taxable wage limits, refer to <https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de3395.pdf> Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395) (PDF) or below for <https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/#historical> historical information . California Withholding Schedules California provides two methods for determining the withholding amount from wages and salaries for state personal income tax. <https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26metha.pdf> 2026 Withholding Schedules - Method A –
— edd.ca.gov, retrieved 2026-08-17
Source
- edd.ca.govhttps://edd.ca.gov/en/payroll_taxes/rates_and_withholding/