Weekly
Bi-weekly (Every 2 weeks)
Semi-monthly (Twice a month)
Monthly
Single
Married / Registered Domestic Partner
Head of Household
Paycheck Summary
Gross Pay
Federal Income Tax (Est.)
Social Security (6.2%)
Medicare (1.45%)
CA State Income Tax (Est.)
CA SDI (1.1%)
Estimated Net Pay
Note: This is an estimate based on 2024 California tax tables. Actual withholding may vary based on specific pre-tax deductions like 401(k) or Health Insurance.
function calculateCaliforniaPayroll() {
var gross = parseFloat(document.getElementById("grossPay").value);
var freq = parseFloat(document.getElementById("payFrequency").value);
var status = document.getElementById("filingStatus").value;
var allowances = parseFloat(document.getElementById("allowances").value) || 0;
if (isNaN(gross) || gross 168600) {
var cappedSS = (168600 * 0.062) / freq;
socialSecurity = Math.min(socialSecurity, cappedSS);
}
var medicare = gross * 0.0145;
// CA SDI (1.1% for 2024, no cap)
var caSDI = gross * 0.011;
// Simplified Federal Income Tax Calculation (2024 Brackets Approximation)
var fedTaxable = annualGross – (status === "married" ? 29200 : 14600);
if (fedTaxable < 0) fedTaxable = 0;
var fedAnnualTax = 0;
if (status === "single") {
if (fedTaxable <= 11600) fedAnnualTax = fedTaxable * 0.10;
else if (fedTaxable <= 47150) fedAnnualTax = 1160 + (fedTaxable – 11600) * 0.12;
else if (fedTaxable <= 100525) fedAnnualTax = 5426 + (fedTaxable – 47150) * 0.22;
else fedAnnualTax = 17168 + (fedTaxable – 100525) * 0.24;
} else {
if (fedTaxable <= 23200) fedAnnualTax = fedTaxable * 0.10;
else if (fedTaxable <= 94300) fedAnnualTax = 2320 + (fedTaxable – 23200) * 0.12;
else fedAnnualTax = 10852 + (fedTaxable – 94300) * 0.22;
}
var fedTaxPerPeriod = fedAnnualTax / freq;
// Simplified CA State Tax Calculation (2024 Brackets Approximation)
// CA Standard Deduction ~$5,363 Single, ~$10,726 Married
var caStandardDeduction = (status === "married" ? 10726 : 5363);
var caTaxable = annualGross – caStandardDeduction – (allowances * 1000); // Rough allowance estimate
if (caTaxable < 0) caTaxable = 0;
var caAnnualTax = 0;
if (caTaxable <= 10412) caAnnualTax = caTaxable * 0.01;
else if (caTaxable <= 24684) caAnnualTax = 104.12 + (caTaxable – 10412) * 0.02;
else if (caTaxable <= 38959) caAnnualTax = 389.56 + (caTaxable – 24684) * 0.04;
else if (caTaxable <= 54081) caAnnualTax = 960.56 + (caTaxable – 38959) * 0.06;
else if (caTaxable <= 68350) caAnnualTax = 1867.88 + (caTaxable – 54081) * 0.08;
else caAnnualTax = 3009.40 + (caTaxable – 68350) * 0.093;
var stateTaxPerPeriod = caAnnualTax / freq;
var totalDeductions = fedTaxPerPeriod + socialSecurity + medicare + stateTaxPerPeriod + caSDI;
var netPay = gross – totalDeductions;
document.getElementById("resGross").innerText = "$" + gross.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resFedTax").innerText = "- $" + fedTaxPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resSS").innerText = "- $" + socialSecurity.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resMed").innerText = "- $" + medicare.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resStateTax").innerText = "- $" + stateTaxPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resSDI").innerText = "- $" + caSDI.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resNet").innerText = "$" + netPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("payrollResults").style.display = "block";
}
Understanding California Payroll Taxes
Calculating a paycheck in California involves more than just subtracting federal taxes. The "Golden State" has one of the most complex tax structures in the United States, including progressive state income tax brackets and unique insurance programs like SDI.
Key Components of CA Payroll
Federal Income Tax: Based on your filing status (Single, Married, etc.) and the information provided on your W-4 form.
FICA (Social Security & Medicare): Federal Insurance Contributions Act taxes. Social Security is 6.2% and Medicare is 1.45% for the employee.
CA State Income Tax: California uses a progressive tax system with rates ranging from 1% to 13.3% (including the Mental Health Services Act tax for high earners).
CA SDI: State Disability Insurance. For 2024, the rate is 1.1%, and notably, the taxable wage limit has been removed, meaning it applies to all earnings.
How to Use the DE-4 Form
In California, employees use the DE-4 form rather than the federal W-4 to determine state withholding allowances. While the federal government moved away from "allowances" in 2020, California still utilizes them to calculate how much state tax should be withheld from your paycheck.
Example Calculation
If you are a Single filer in Los Angeles earning $4,000 bi-weekly (approximately $104,000 per year):
Gross Pay: $4,000.00
FICA (SS + Med): ~$306.00
CA SDI (1.1%): $44.00
Federal Tax (Est): ~$510.00
CA State Tax (Est): ~$240.00
Estimated Take-Home: ~$2,900.00
Why is my California Net Pay lower than other states?
California has higher state income tax rates compared to neighbors like Nevada or Arizona. Additionally, the mandatory CA SDI deduction is a cost not found in every state. However, these taxes fund state-level benefits including Paid Family Leave (PFL) and Disability Insurance.