California (CA) – 2016
California
| Minimum Wage | California | Federal |
|---|---|---|
| Minimum Wage | $10.50 | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $10.50 | $2.13 |
| Maximum Tip Credit | Not Allowed | $5.12 |
| Youth Minimum Wage | $10.50 | $4.25 |
| State Income Tax | California | Federal |
| Wage Withholding | Tables | |
| Supplemental Wage / Bonus Rates: Flat rate withholding method (Unchanged from 2016) | 6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS | |
| Supplemental Wage / Bonus Rates: Pay over $1 Million (Unchanged from 2016) | 6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS | |
| Unemployment Insurance | California | Federal |
| Maximum 2017 Taxable Earnings | $7,000 (Unchanged from 2016) | |
| Employee 2017 Deduction | None | |
| Employer 2017 Tax Rates | 1.5 – 6.2% (Plus 0.1% employment training tax assessed on most ERs) | |
| Standard 2017 New Employer Rate | 3.4% | |
| Voluntary Contribution Permitted | No | |
| Disability Insurance | California | Federal |
| Employee 2017 Deduction Rate | 0.9% (Unchanged from 2016) | |
| Employee 2017 Maximum W/H | $960.xx | |
| Employer Contribution | None |
Federal (FED) – 2016
| Minimum Wage | Federal |
|---|---|
| Youth Minimum Wage | $4.25 |
| Maximum Tip Credit | $5.12 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.9% |
| Employee / Employer Tax Rate (Unchanged from 2016) | 1.45% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Employee / Employer Tax Rate (Unchanged from 2016) | 6.2% |
| Maximum Taxable Earnings (Increased from $118,500 in 2016) | $127,200 |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | 0.6% |
| Maximum Credit | 5.4% |
| Percent of Taxable Wages | 6.0% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Unchanged from 2016) | $6,750 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016) | $3,400 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Unchanged from 2016) | 39.6% |
| Flat rate withholding method (Unchanged from 2016) | 25% |
California State Resources
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