California Payroll & Salary Calculator
Weekly (52 periods)
Bi-Weekly (26 periods)
Semi-Monthly (24 periods)
Monthly (12 periods)
Single
Married Filing Jointly
Head of Household
*This tool provides estimates based on 2024 California tax brackets and federal rates.
Paycheck Summary
Gross Pay:
$0.00
Federal Income Tax:
$0.00
Social Security (6.2%):
$0.00
Medicare (1.45%):
$0.00
CA State Tax (PIT):
$0.00
CA SDI (1.1%):
$0.00
Estimated Net Pay:
$0.00
How California Payroll is Calculated
Calculating payroll in California involves more than just subtracting federal taxes. California has one of the most progressive state income tax systems in the United States, along with unique mandatory employee-paid insurances like State Disability Insurance (SDI).
1. Federal Deductions
All employees in California are subject to Federal Income Tax (FIT). The amount withheld depends on your annualized earnings and your filing status. Additionally, the Federal Insurance Contributions Act (FICA) requires two specific deductions:
- Social Security: Currently 6.2% of your gross pay, capped at the annual wage limit ($168,600 for 2024).
- Medicare: 1.45% of your gross pay with no wage cap.
2. California State Deductions
California imposes two primary taxes on the employee's side of the paycheck:
- California Personal Income Tax (PIT): This is a progressive tax with rates ranging from 1% to 13.3% (including the Mental Health Services Act tax for high earners).
- CA State Disability Insurance (SDI): For 2024, the SDI rate is 1.1%. Notably, California removed the wage cap for SDI in 2024, meaning this is deducted from all covered wages.
Example Calculation
If an employee in California earns a gross salary of $5,000 bi-weekly and files as Single:
- Federal Tax: Roughly $750 depending on brackets.
- Social Security (6.2%): $310.00.
- Medicare (1.45%): $72.50.
- CA State Tax (PIT): Roughly $280.00 based on progressive brackets.
- CA SDI (1.1%): $55.00.
- Estimated Net Pay: ~$3,532.50.
Employer Taxes in California
Employers also have tax obligations that aren't deducted from the employee's check but are part of the total cost of employment. These include:
- FUTA: Federal Unemployment Tax (6% on first $7,000, usually offset to 0.6%).
- SUI: State Unemployment Insurance (varies based on experience rating).
- ETT: Employment Training Tax (typically 0.1%).