California (CA) – 2022


Minimum WageCaliforniaFederal
Minimum Wage$15.00*$7.25
Minimum Cash Wage (Tipped Employee)$15.00*
Maximum Tip CreditNot Allowed
State Income TaxCaliforniaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.6%, except 10.23% for BONUSES and earnings from STOCK OPTIONS
Unemployment InsuranceCaliforniaFederal
Maximum 2022 Taxable Earnings (Unchanged from 2021)$7,000
Employee 2022 DeductionNone
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 PermittedNo
Disability InsuranceCaliforniaFederal
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 ContributionNone

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
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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