Rates, Withholding Schedules, and Meals and Lodging Values
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2008 UI, ETT, and SDI Rates
2008 PIT Withholding Schedules
2008 Meals and Lodging Values
Tax rates and taxable wage limits for the last several years are listed on Tax Rates, Wage Limits, and Value of Meals and Lodging (DE 3395).
2008 UI, ETT, and SDI Rates
The UI rate schedule in effect for 2008 is Schedule "F+." This is Schedule F plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule "F+" provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee. For more information about how your UI rate is determined, see Information Sheet: California System of Experience Rating (DE 231Z).
The Voluntary UI program is not in effect for 2008.
New employers: Your UI tax rate is 3.4 percent for up to three years. If you purchased an established business, you have the option of acquiring the previous owner's UI tax rate (see Purchasing a Business With Employees).
The Employment Training Tax (ETT) rate for 2008 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.
The State Disability Insurance (SDI) withholding rate for 2008 is 0.8 percent. The taxable wage limit is $86,698 for each employee per calendar year. The maximum to withhold for each employee is $693.58.
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed to you in December, with a mailing date of December 31. Employers will have 60 days from the December 31 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.
2008 PIT Withholding Schedules
California provides two methods for determining the amount to be withheld from wages and salaries for state personal income tax.
- Method A - Wage Bracket Table Method (PDF) - with Instructions
Low Income Exemption, Estimated Deduction, Weekly Payroll Period, Biweekly Payroll Period, Semi-Monthly Payroll Period, Monthly Payroll Period, and Daily / Miscellaneous Payroll Period - Method B - Exact Calculation Method (PDF) - with Instructions
Low Income Exemption, Estimated Deduction, Standard Deduction, Personal Exemption Credit, Annual Payroll Period, Daily / Miscellaneous Payroll Period, Quarterly Payroll Period, Semi-Annual Payroll Period, Semi-Monthly Payroll Period, Monthly Payroll Period, Weekly Payroll Period, and Biweekly Payroll Period
2008 Meals and Lodging Values
| Meal | Value |
|---|---|
| Breakfast | $2.10 |
| Lunch | $2.90 |
| Dinner | $4.60 |
| Total | $9.60 |
| A meal not identified as either breakfast, lunch, or dinner | $3.35 |
Lodging Value
Value is set at 66-2/3 percent of the ordinary rental value to the public, but not in excess of $1,092.00 per month or less than $35.40 per week.
| Licensed Personnel | Value |
|---|---|
| Meals | $9.60 |
| Quarters | $7.40 |
| Total per day | $17.00 |
| Unlicensed Personnel | Value |
|---|---|
| Meals | $9.60 |
| Quarters | $5.00 |
| Total per day | $14.60 |
Fishermen
Lodging value is $35.40 per week or $5.00 per day for periods of less than a week.
(Note: Values do not apply where higher valuations for meals and lodging are stipulated in a union agreement or contract of hire, or are required for compliance with minimum wage laws.)
2007 UI, ETT, and SDI Rates
The UI rate schedule in effect for 2007 is Schedule "F+." This is Schedule F plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule "F+" provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee. For more information about how your UI rate is determined, see Information Sheet: California System of Experience Rating (DE 231Z).
The Voluntary UI program is not in effect for 2007.
New employers: Your UI tax rate is 3.4 percent for up to three years. If you purchased an established business, you have the option of acquiring the previous owner's UI tax rate (see Purchasing a Business With Employees).
The Employment Training Tax (ETT) rate for 2007 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.
The State Disability Insurance (SDI) withholding rate for 2007 is 0.6 percent. The taxable wage limit is $83,389 for each employee per calendar year. The maximum to withhold for each employee is $500.33.
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed to you in December, with a mailing date of December 29. Employers will have 60 days from the December 29 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.
2007 PIT Withholding Schedules
California provides two methods for determining the amount to be withheld from wages and salaries for state personal income tax.
- Method A - Wage Bracket Table Method (PDF) - with Instructions
Low Income Exemption, Estimated Deduction, Weekly Payroll Period, Biweekly Payroll Period, Semi-Monthly Payroll Period, Monthly Payroll Period, and Daily / Miscellaneous Payroll Period - Method B - Exact Calculation Method (PDF) - with Instructions
Low Income Exemption, Estimated Deduction, Standard Deduction, Personal Exemption Credit, Annual Payroll Period, Daily / Miscellaneous Payroll Period, Quarterly Payroll Period, Semi-Annual Payroll Period, Semi-Monthly Payroll Period, Monthly Payroll Period, Weekly Payroll Period, and Biweekly Payroll Period
2007 Meals and Lodging Values
| Meal | Value |
|---|---|
| Breakfast | $2.00 |
| Lunch | $2.80 |
| Dinner | $4.50 |
| Total | $9.30 |
| A meal not identified as either breakfast, lunch, or dinner | $3.20 |
Lodging Value
Value is set at 66-2/3 percent of the ordinary rental value to the public, but not in excess of $1,041.00 per month or less than $33.80 per week.
| Licensed Personnel | Value |
|---|---|
| Meals | $9.30 |
| Quarters | $7.00 |
| Total per day | $16.30 |
| Unlicensed Personnel | Value |
|---|---|
| Meals | $9.30 |
| Quarters | $4.80 |
| Total per day | $14.10 |
Fishermen
Lodging value is $33.80 per week or $4.80 per day for periods of less than a week.
(Note: Values do not apply where higher valuations for meals and lodging are stipulated in a union agreement or contract of hire, or are required for compliance with minimum wage laws.)
Withholding Schedules - Historical
For assistance, call our toll-free number (888) 745-3886 or visit your local Employment Tax Office.