California Payroll Tax Calculator
Calculate payroll taxes in California. See FICA, federal withholding, and California state tax up to 13.3%. Employer cost breakdown included.
| Levy | Who pays | Rate | Wages taxed | On $100,149 |
|---|---|---|---|---|
| Unemployment insurance (new employer) | Employer | 3.4% | First $7,000 | $238 |
| Unemployment insurance (experience-rated range) | Employer | 1.5% to 6.2% | First $7,000 | $105 to $434 |
| State Disability Insurance (SDI) | Employee | 1.3% | All wages | $1,302 |
| Employment Training Tax (ETT) | Employer | 0.1% | First $7,000 | $7 |
Sources: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws (effective January 2026); California EDD, contribution rates and withholding schedules. Your own UI rate is on the state's annual rate notice.
These taxes default to a $100,149 salary with California's brackets up to 13.3%; for California take-home pay per paycheck, use our California Paycheck Calculator.
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Pre-filled: Census Bureau
Total Employer Cost/Year
Estimated • Based on your inputs
Total Employee Tax/Year
$25,119.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How This Calculator Works
Calculation methodology and assumptions
California income tax walks its own brackets (top rate 13.3%) on the salary after the federal standard deduction. Employer total: California unemployment tax at 3.4% of the first $7,000, $238 a year here (1.5% to 6.2% once experience-rated). Take-home in the calculator does not subtract State Disability Insurance (SDI); on $100,149 they come to $1,302 a year (table above). The employer total also leaves out Employment Training Tax (ETT), $7 a year on $100,149 (table above).
How Social Security, Medicare and FUTA are worked out (the same in every state)
Key State Information
California payroll facts: State income tax up to 13.3%. Median household income: $100,149. State minimum wage: $16.90/hr (above federal $7.25).
Example Calculation
Let's break down payroll taxes on a typical paycheck in California.
An employee earning California's median household income of $100,149/year, paid biweekly ($3,852 gross per check), single filer, no additional withholding. Per check: federal income tax ≈ $508, FICA ≈ $295, and California income tax ≈ $195.
Result: Employee take-home: approximately $72,914/year ($2,804/check) — an effective tax rate of 27.2%. Employers also pay a matching FICA share ($7,661/year) plus federal unemployment tax (FUTA) and state unemployment tax on a wage base and rate the state sets.
Frequently Asked Questions
How much does an employee cost beyond salary in California?
On California's median household income of $100,149, a new employer pays $7,948 on top of salary (7.94%): $7,661 Social Security and Medicare match, $42 FUTA and $238 California unemployment tax, plus $7 in Employment Training Tax (ETT).
What does California take from a paycheck besides income tax?
State Disability Insurance (SDI), $1,302 a year on $100,149. The calculator's take-home figure does not subtract it.