Withholding Requirements:
- Register as an employer by filing Form DE 1 or by clicking here
- Employee’s Withholding Allowance Certificate DE-4
- Withholding Method = formula
- Supplemental Rate = 10.2%3 for stock options bonuses. All other supplemental payments 6.6% for 2019.
Local taxes:
San Francisco payroll expense tax information here
Rate is 0.380% of payroll for 2018.
A provisional rate of .448% could be used by taxpayers filing their final return or accuring abligations before 2018 tax rate was announced.
Business concerns with less than $2,500 of annual tax liability, are exempt from this tax.
State Unemployment Insurance (SUI):
Report quarterly wages and contributions by filing Form DE 9 (Report of Wages) by the last day of the month following end of quarter.
- Reserve ratio formula
- Wage base is $7,000 for 2019
- Rates range from 1.5% to 6.2% for 2019
- Rates do not include Employment Training Fund contribution of 0.10%
- Contribution rate Schedule F+
- New employers use 3.40% for 2019
State Disability Insurance (SDI):
1.0% on $118,371 of employee wages. Max tax is $1,183.71 for 2019.
Paid Family Leave:
The cost of the paid family leave insurance program is financed through the temporarty disability insurance taxes withheld from employees’ wages and paid to the state.
Minimum Wage: $11.00 - 12.00 per hour January 1, 2019. Check city for different minimum wage (wages very by employer size and location)
Termination Pay: If fired pay immediately. If employee quits, pay within 72 hours.
New Hire Reporting:
Employment Development Department
New Employee Registry
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016
Phone: 916-255-0951
Fax: 916-319-4400
To file online click here
Remit Withholding for Child Support to:
CA SDU
PO Box 419064
Rancho Cordova, CA 95741
866-901-3212
To file online click here
Reciprocal States:
None