Labeled estimate
California payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check California's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 1% |
| $11,079 | 2% |
| $26,264 | 4% |
| $41,452 | 6% |
| $57,542 | 8% |
| $72,724 | 9.3% |
| $371,479 | 10.3% |
| $445,771 | 11.3% |
| $742,953 | 12.3% |
| $1,000,000 | 13.3% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 1% |
| $22,158 | 2% |
| $52,528 | 4% |
| $82,904 | 6% |
| $115,084 | 8% |
| $145,448 | 9.3% |
| $742,958 | 10.3% |
| $891,542 | 11.3% |
| $1,000,000 | 12.3% |
| $1,485,906 | 13.3% |
- Standard deduction: $5,540 single, $11,080 married.
- Personal credit: $153 single, $306 married, a year.
State unemployment (employer)
- Taxable wage limit: $7,000 per employee per year.
- New-employer rate used: 3.4%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Employees also pay State Disability Insurance (1.3% in 2026, no wage cap) — not included.
- Employers also pay the 0.1% Employment Training Tax — not included.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a California paycheck