Weekly
Bi-weekly (Every two weeks)
Semi-monthly (Twice a month)
Monthly
Single
Married Filing Separately
Head of Household
Married Filing Jointly
Estimated California Payroll Taxes
$0.00
(This is an estimate. Consult a tax professional for exact figures.)
Understanding California Payroll Taxes
Calculating payroll taxes in California involves several components, primarily focusing on state income tax withholding and contributions to state-mandated programs. This calculator provides an estimate based on common factors. It's crucial to remember that this is a simplified model, and actual tax liabilities can vary based on specific circumstances, deductions, and the latest tax laws.
Key Components of California Payroll Taxes:
California State Income Tax Withholding: This is the tax deducted from an employee's paycheck to cover their estimated state income tax liability for the year. The amount withheld depends on the employee's gross pay, pay frequency, filing status, and the number of allowances claimed on their DE 4 form (Employee's Withholding Allowance Certificate). California uses a progressive tax system, meaning higher earners pay a larger percentage of their income in taxes.
State Disability Insurance (SDI): This program provides short-term wage replacement benefits to eligible workers who are unable to work due to non-work-related illness or injury, or for certain family care reasons. SDI is funded by employee contributions. The rate is set annually by the Employment Development Department (EDD).
Unemployment Insurance (UI) – Employee Portion: While primarily funded by employer contributions, California does not currently have an employee-paid portion for standard Unemployment Insurance.
Employment Training Tax (ETT) – Employer Paid: This is paid by the employer to fund job training programs. It is not deducted from employee pay.
Employment Development Department (EDD) – Other Programs: Employers also contribute to other EDD programs like Employment Training Tax (ETT) and potentially others, which are not directly deducted from employee pay but are part of the overall payroll tax landscape.
How the Calculator Works (Simplified):
This calculator estimates two primary deductions from an employee's gross pay:
California State Income Tax Withholding: This is calculated using a simplified approximation based on the employee's gross pay, pay frequency, filing status, and allowances. The actual calculation by employers uses specific withholding tables and formulas provided by the California Franchise Tax Board (FTB) and the EDD, which are complex and can change annually. The DE 4 form is the basis for these calculations.
State Disability Insurance (SDI): This is calculated as a percentage of the gross pay, up to an annual wage limit. The SDI tax rate and wage base limit are subject to change each year. For this calculator, we use the most recently published standard rate and a common wage base limit for estimation.
Disclaimer: This calculator is for informational and estimation purposes only. It does not account for all potential deductions, credits, or specific tax situations. Tax laws and rates are subject to change. For precise calculations and tax advice, please consult with a qualified tax professional or refer to official publications from the California Employment Development Department (EDD) and the Franchise Tax Board (FTB).
function calculatePayrollTaxes() {
var grossPay = parseFloat(document.getElementById("grossPay").value);
var payFrequency = document.getElementById("payFrequency").value;
var filingStatus = document.getElementById("filingStatus").value;
var allowances = parseInt(document.getElementById("allowances").value);
var totalTaxes = 0;
// — Input Validation —
if (isNaN(grossPay) || grossPay < 0) {
alert("Please enter a valid Gross Pay amount.");
return;
}
if (isNaN(allowances) || allowances < 0) {
alert("Please enter a valid number of Allowances.");
return;
}
// — Constants and Rates (as of recent known data, subject to change) —
// These are simplified approximations. Actual rates and tables are complex.
var sdiRate = 0.010; // Example SDI rate (check EDD for current year)
var sdiWageBase = 153270; // Example SDI wage base limit (check EDD for current year)
// — Calculate SDI —
var taxableSdiPay = Math.min(grossPay, sdiWageBase); // Apply wage base limit per pay period if applicable, though usually annual. For simplicity, we apply it to the current pay.
var sdiTax = taxableSdiPay * sdiRate;
totalTaxes += sdiTax;
// — Calculate CA State Income Tax Withholding (Simplified Approximation) —
// This is a VERY simplified model. Actual CA withholding uses detailed tables based on pay frequency, filing status, and allowances.
// We'll use a rough percentage based on filing status and allowances for demonstration.
var estimatedIncomeTax = 0;
var taxRate = 0.02; // Base estimated tax rate
// Adjust rate based on filing status and allowances (highly simplified)
if (filingStatus === "married_filing_jointly") {
taxRate = 0.018;
} else if (filingStatus === "head_of_household") {
taxRate = 0.022;
}
// Further adjustment for allowances (more allowances = less withholding)
var allowanceFactor = 1 – (allowances * 0.002); // Each allowance reduces withholding slightly
if (allowanceFactor 1000) { // Example threshold
estimatedIncomeTax += (grossPay – 1000) * 0.01;
}
totalTaxes += estimatedIncomeTax;
// — Display Result —
document.getElementById("totalTaxes").innerText = "$" + totalTaxes.toFixed(2);
}