What is the state minimum wage?
What do I need to know about state withholding tax?
- Income earned within California is subject to withholding tax for part-year residents, residents and non-residents
- Income earned by California residents outside of California is subject to CA withholding.
- New employers are required to register for a withholding account. Click here to register online. (Instructions on how to register/enroll can be found here).
What forms do employees need to set up state withholding?
- DE 4 – Employee’s Withholding Allowance Certificate
- Information for Spouse of Military Personnel can be found here
What do I need to know about unemployment tax?
- 2023 Taxable Wage Base – $7,000
- 2023 New Employer UI Rate – 3.4%
- 2023 California Employer’s Guide
- With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.
How do I report new hires to the state?
OR Mail/Fax Form DE 34 to:
- Employment Development Department
P.O. Box 997016, MIC 96
Sacramento, CA 95799-7016
- Fax: 916-319-4400
- Phone: 916-657-0529
How do I submit Child Support payments?
Additional Resources: