Single / Married (0-1 Allowances)
Married (2+ Allowances)
Head of Household
Estimated Results
CA State Income Tax (this period): $0.00
Estimated Annual CA Tax: $0.00
Understanding California State Tax Withholding
Unlike the Federal W-4 which no longer uses allowances, California still utilizes the DE 4 form to determine state income tax withholding. This calculator uses "Method B – Exact Calculation Method" based on the California Employment Development Department (EDD) 2024 tax tables.
How the Calculation Works
Calculating California payroll tax involves several specific steps tailored to the Golden State's progressive tax brackets and unique credit system:
Annualization: Your current period gross pay is multiplied by your pay frequency (e.g., 26 for bi-weekly) to estimate annual earnings.
Standard Deduction: California applies a specific standard deduction based on your filing status. For 2024, this is $5,363 for single or married with 0-1 allowances, and $10,726 for married with 2+ allowances or Head of Household.
Tax Brackets: Taxable income is applied across nine progressive brackets ranging from 1.1% to 14.63% (the latter includes the Mental Health Services Tax for income over $1 million).
Exemption Credits: A credit of $158.40 per allowance is subtracted from the annual tax liability to arrive at the final withholding amount.
Example Calculation
If you are Single, earn $3,000 bi-weekly ($78,000 annually), and claim 1 allowance:
Annual Gross: $78,000
Subtract Standard Deduction: $78,000 – $5,363 = $72,637
Apply Tax Brackets: The tax on $72,637 is calculated progressively (1.1%, 2.2%, 4.4%, 6.6%, 8.8%, and 10.23%).
Subtract Credits: The annual tax is reduced by $158.40 (1 allowance).
Period Result: The final annual total is divided by 26 to get your bi-weekly withholding.
Note: This calculator provides an estimate based on standard tables. Actual withholding may vary based on pre-tax deductions like 401(k) or health insurance premiums which reduce taxable gross pay.
function calculateCAWithholding() {
var grossPay = parseFloat(document.getElementById('grossPay').value);
var frequency = parseFloat(document.getElementById('payFrequency').value);
var filingStatus = document.getElementById('filingStatus').value;
var allowances = parseInt(document.getElementById('allowances').value) || 0;
var extra = parseFloat(document.getElementById('extraWithholding').value) || 0;
if (isNaN(grossPay) || grossPay <= 0) {
alert("Please enter a valid gross pay amount.");
return;
}
var annualGross = grossPay * frequency;
var standardDeduction = 0;
// 2024 CA Standard Deduction Logic
if (filingStatus === 'single') {
standardDeduction = 5363;
} else {
standardDeduction = 10726;
}
var taxableIncome = annualGross – standardDeduction;
if (taxableIncome < 0) taxableIncome = 0;
var annualTax = 0;
// California 2024 Method B Brackets (Single / Married 0-1)
if (filingStatus === 'single') {
annualTax = calculateBrackets(taxableIncome, [
[0, 10412, 0.011, 0],
[10412, 24684, 0.022, 114.53],
[24684, 38959, 0.044, 428.51],
[38959, 54081, 0.066, 1056.61],
[54081, 68350, 0.088, 2054.66],
[68350, 349137, 0.1023, 3310.33],
[349137, 418961, 0.1133, 32043.43],
[418961, 698271, 0.1243, 39951.49],
[698271, 1000000, 0.1353, 74673.45],
[1000000, 999999999, 0.1463, 115496.34]
]);
} else if (filingStatus === 'married') {
// Married 2+ brackets are double the Single brackets
annualTax = calculateBrackets(taxableIncome, [
[0, 20824, 0.011, 0],
[20824, 49368, 0.022, 229.06],
[49368, 77918, 0.044, 857.02],
[77918, 108162, 0.066, 2113.22],
[108162, 136700, 0.088, 4109.32],
[136700, 698274, 0.1023, 6620.66],
[698274, 837922, 0.1133, 64086.86],
[837922, 1396542, 0.1243, 79902.98],
[1396542, 2000000, 0.1353, 149346.90],
[2000000, 999999999, 0.1463, 230992.68]
]);
} else {
// Head of Household
annualTax = calculateBrackets(taxableIncome, [
[0, 20839, 0.011, 0],
[20839, 49369, 0.022, 229.23],
[49369, 63642, 0.044, 856.89],
[63642, 78765, 0.066, 1484.90],
[78765, 93037, 0.088, 2483.02],
[93037, 474824, 0.1023, 3738.96],
[474824, 569788, 0.1133, 42796.41],
[569788, 949649, 0.1243, 53556.34],
[949649, 1000000, 0.1353, 100773.04],
[1000000, 999999999, 0.1463, 107585.57]
]);
}
// Exemption Credit: $158.40 per allowance annually
var totalExemptionCredit = allowances * 158.40;
annualTax = annualTax – totalExemptionCredit;
if (annualTax < 0) annualTax = 0;
var periodTax = (annualTax / frequency) + extra;
document.getElementById('periodTax').innerText = periodTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('annualTax').innerText = (periodTax * frequency).toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById('resultsArea').style.display = 'block';
}
function calculateBrackets(income, table) {
var tax = 0;
for (var i = 0; i