California (CA) – 2019
California
| Minimum Wage | California | Federal |
|---|---|---|
| Minimum Wage | $12.00* | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $12.00* | $2.13 |
| Maximum Tip Credit | Not Allowed | $5.12 |
| State Income Tax | California | Federal |
| Wage Withholding | Tables | |
| Supplemental Wage / Bonus Rate | 6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS | |
| Unemployment Insurance | California | Federal |
| Maximum 2019 Taxable Earnings (Unchanged from 2018) | $7,000 | |
| Employee 2019 Deduction | None | |
| Employer 2019 Tax Rates (Plus 0.1% employment training tax assessed on most employers) | 1.5 – 6.2% | |
| Standard 2019 New Employer Rate (Plus 0.1% employment training tax) | 3.40% | |
| Voluntary Contribution Permitted | No | |
| Disability Insurance | California | Federal |
| Maximum 2019 Taxable Earnings (Increased from $114,967 in 2018) | $118,371 | |
| Employee 2019 Deduction (Unchanged from 2018) | 1.00% | |
| Maximum Employee 2019 Deduction | $1,183.71 | |
| Employer Contribution | None |
Federal (FED) – 2019
| Minimum Wage | Federal |
|---|---|
| Youth Minimum Wage | $4.25 |
| Maximum Tip Credit | $5.12 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Medicare Rate | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.90% |
| Employee / Employer Tax Rate (Unchanged from 2018) | 1.45% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Employee / Employer Tax Rate (Unchanged from 2018) | 6.20% |
| Maximum Taxable Earnings (Increased from $128,400 in 2018) | $132,900 |
| FUTA (EMPLOYER-PAID) | Federal |
| Normal Net Tax | Normal Net Tax |
| Maximum Credit | 5.40% |
| Percent of Taxable Wages | 6.00% |
| Maximum Taxable Earnings | $7,000 |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018) | $1,000 |
| Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018) | $7,000 |
| Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018) | $3,500 |
| Supplemental Wage / Bonus Rates | Federal |
| Pay over $1 Million (Unchanged from 2018) | 37% |
| Flat Rate Withholding Method (Unchanged from 2018) | 22% |
California State Resources
Need a Tax Form?
You can download some of the most common tax related forms here.