California (CA) – 2019


Minimum WageCaliforniaFederal
Minimum Wage$12.00*$7.25
Minimum Cash Wage (Tipped Employee)$12.00*$2.13
Maximum Tip CreditNot Allowed$5.12
State Income TaxCaliforniaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS
Unemployment InsuranceCaliforniaFederal
Maximum 2019 Taxable Earnings (Unchanged from 2018)$7,000
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Plus 0.1% employment training tax assessed on most employers)1.5 – 6.2%
Standard 2019 New Employer Rate (Plus 0.1% employment training tax)3.40%
Voluntary Contribution PermittedNo
Disability InsuranceCaliforniaFederal
Maximum 2019 Taxable Earnings (Increased from $114,967 in 2018)$118,371
Employee 2019 Deduction (Unchanged from 2018)1.00%
Maximum Employee 2019 Deduction$1,183.71
Employer ContributionNone

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

California State Resources

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