| Employment Taxes & Mandated Benefits |
|
Tax / Benefit |
Rate / Basis |
Administering Agency |
| Disability Insurance |
0.08% of wages up to $86,698
(employee paid via withholding) |
Employment Development Dept |
| Employment Training Tax |
0.1% of first $7,000 payroll per employee |
Employment Development Dept |
| Unemployment Insurance |
1.5% to 6.2% of first $7,000 payroll per employee based on employers' experience; rate for new employers is 3.4% |
Employment Development Dept |
| Workers' Compensation |
Based on payroll and occupation |
Department of Industrial Relations |
| Family Leave |
Employees covered by Disability Insurance (see above) are eligible for up to six weeks of paid family leave to care for a seriously ill child, spouse, parent or domestic partner, or to bond with a new minor child. Disability insurance is paid by employees. |
Employment Development Dept |
| Source: 2008 California Employers' Guide (DE-44) (www.edd.ca.gov) (as of May 2008) |
