California (CA) – 2022
California
| Minimum Wage | California | Federal |
|---|---|---|
| Minimum Wage | $15.00* | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $15.00* | |
| Maximum Tip Credit | Not Allowed | |
| 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 2022 Taxable Earnings (Unchanged from 2021) | $7,000 | |
| Employee 2022 Deduction | None | |
| Employer 2022 Tax Rates (Plus 0.1% employment training tax assessed on most employers) | 1.5 – 6.2% | |
| Standard 2022 New Employer Rate (Plus 0.1% employment training tax) | 3.40% | |
| Voluntary Contribution Permitted | No | |
| Disability Insurance | California | Federal |
| Maximum 2022 Taxable Earnings (Increased from $128,298 in 2021) | $145,600 | |
| Employee 2022 Deduction (Decreased from 1.2% in 2021) | 1.10% | |
| Maximum 2022 Employee Deduction (Increased from $1,539.58 in 2021) | $1,601.60 | |
| Employer Contribution | None |
Federal (FED) – 2022
| Minimum Wage | Federal |
|---|---|
| Minimum Wage | $7.25 |
| FICA (MEDICARE) | Federal |
| Medicare Rate | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 2.35% |
| Maximum Taxable Earnings | No Limit |
| FICA (SOCIAL SECURITY) | Federal |
| Maximum Taxable Earnings (Increased from $142,800 in 2021) | $147,000 |
| Employee / Employer Tax Rate (Unchanged from 2019) | 6.20% |
| Health Savings Accounts | Federal |
| Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021) | $1,000 |
| Pension Plans | Federal |
| Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019) | $6,500 |
| Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021) | $20,500 |
California State Resources
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