California employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| California SUTA (new employer) | 3.400% | $7,000 | Employer |
| CA Employment Training Tax (ETT) | 0.100% | $7,000 | Employer |
| CA State Disability Insurance (SDI) | 1.300% | No wage base | Employee |
Includes typical new-employer UI 3.4%. California also assesses a separate 0.1% Employment Training Tax (ETT) on the first $7,000 — shown as an add-on in the breakdown. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the California UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in California?
Employers typically pay federal Social Security, Medicare, and FUTA, plus California UI (new-employer planning rate 3.4% on the first $7,000) and Employment Training Tax (ETT) 0.1% on the first $7,000.
Do California employees pay SDI?
Yes. California State Disability Insurance is an employee-side payroll tax (planning figure 1.3% for 2026 in our table). It appears on the payroll tax calculator employee column, not as an employer cost.
Is this a California paycheck calculator?
No. This page estimates employer cost and employer payroll taxes for a California work location. It does not compute net take-home pay.
How often are rates updated?
Federal and state planning figures are reviewed at least quarterly. This page shows lastUpdated and lastVerified dates from our bundled JSON.