California Small Business Resources - California Payroll Taxes

California Payroll Taxes

Below is a chart of the California payroll taxes and information on employment taxes and regulations in the state of California.

	Who pays the CA payroll taxes?	Rate of CA payroll taxes	Wage limit
Unemployment Insurance	Employer	3.40%	$7,000
Employment Training Tax	Employer	0.10%	$7,000
State Disability Insurance	Employee	0.80%	$7,418
Personal Income Tax (State income tax)	Employee	DE44	None

The California payroll tax rates and wage limits are from the 2006 California payroll tax laws.

	Period	Due date
DE 6	1st Quarter Jan, Feb, March	April 30
DE 6	2nd Quarter April, May, June	July 31
DE 6	3rd Quarter July, August, September	October 31
DE 6	4th Quarter October, November, December	January 31
DE 7	Entire Year	January 31

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