California (CA) – 2017


Minimum WageCaliforniaFederal
Minimum Wage$10.50*$7.25
Minimum Cash Wage (Tipped Employee)$10.50*$2.13
Maximum Tip CreditNot Allowed$5.12
Youth Minimum Wage$10.50*$4.25
State Income TaxCaliforniaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS
Unemployment InsuranceCaliforniaFederal
Maximum 2017 Taxable Earnings (Insert Comment)$7,000 (Unchanged from 2016)
Employee 2017 DeductionNone
Employer 2017 Tax Rates1.5 – 6.2% (Plus 0.1% employment training tax assessed on most ERs)
Standard 2017 New Employer Rate3.4%
Voluntary Contribution PermittedNo
Disability InsuranceCaliforniaFederal
Maximum 2017 Taxable Earnings$110,902 (Increased from $106,742 in 2016)
Employee 2017 Deduction Rate0.9% (Unchanged from 2016)
Employee 2017 Maximum W/H$998.12
Employer ContributionNone

Federal (FED) – 2017

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
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 RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

California State Resources

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