California (CA) – 2021


Minimum WageCaliforniaFederal
Minimum Wage$14.00*$7.25
Minimum Cash Wage (Tipped Employee)$14.00*$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 2021 Taxable Earnings (Unchanged from 2020)$7,000
Employee 2021 DeductionNone
Employer 2021 Tax Rates (Plus 0.1% employment training tax assessed on most employers)1.5 – 6.2%
Standard 2021 New Employer Rate (Plus 0.1% employment training tax)3.40%
Voluntary Contribution PermittedNo
Disability InsuranceCaliforniaFederal
Maximum 2021 Taxable Earnings (Increased from $122,909 in 2020)$128,298
Employee 2021 Deduction (Increased from 1.0% in 2020)1.20%
Maximum 2021 Employee Deduction$1,539.58
Employer ContributionNone

Federal (FED) – 2021

Minimum WageFederal
Minimum Wage$7.25
Minimum Cash Wage (Tipped Employee)$2.13
Maximum Tip Credit$5.12
Youth Minimum Wage$4.25
Maximum Taxable EarningsNo Limit
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable Earnings (Increased from $137,700 in 2020)$142,800
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Maximum Taxable Earnings$7,000
Percent of Taxable Wages6.00%
Maximum Credit5.40%
Normal Net Tax0.60%
Health Savings AccountsFederal
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,550 in 2020)$3,600
Family Contribution Limit (Employee / Employer) (Increased from $7,100 in 2020)$7,200
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2020)$1,000
Pension PlansFederal
Contribution Limit – 401(k) & 403(b) plans (Unchanged from 2020)$19,500
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Supplemental Wage / Bonus RatesFederal
Flat Rate Withholding Method (Unchanged from 2020)22%
Pay over $1 Million (Unchanged from 2020)37%

California State Resources

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