California Payroll Withholding
Effective January 1, 2024

Single, Dual Income Married, Married w/Multiple Employers
Annual EarningsAddonRate
$0.00$0.001.10%
$10,412.00$114.532.20%
$24,684.00$428.514.40%
$38,959.00$1,056.616.60%
$54,081.00$2,054.668.80%
$68,350.00$3,310.3310.23%
$349,137.00$32,034.8411.33%
$418,961.00$39,945.9012.43%
$698,271.00$74,664.1313.53%
$1,000,000.00$115,488.0614.63%

Married
Annual EarningsAddonRate
$0.00$0.001.10%
$0.00$0.001.10%
$20,824.00$229.062.20%
$49,368.00$857.034.40%
$77,918.00$2,113.236.60%
$108,162.00$4,109.338.80%
$136,700.00$6,620.6710.23%
$698,274.00$64,069.6911.33%
$837,922.00$79,891.8112.43%
$1,000,000.00$100,038.1113.53%
$1,396,542.00$153,690.2414.63%

Unmarried/Head of Household
Annual EarningsAddonRate
$0.00$0.001.10%
$20,839.00$229.232.20%
$49,371.00$856.934.40%
$63,644.00$1,484.946.60%
$78,765.00$2,482.938.80%
$93,037.00$3,738.8710.23%
$474,824.00$42,795.6811.33%
$569,790.00$53,555.3312.43%
$949,649.00$100,771.8013.53%
$1,000,000.00$107,584.2914.63%

Additional withholding allowance: $1,000.00

Standard deduction:
Single, Dual Income Married, Married w/Multiple Employers: $5,363.00
Married with 0 or 1 allowances: $5,363.00
Married with 2 or more allowances: $10,726.00
Unmarried head of household: $10,726.00

Exemption allowance: $158.40

Supplemental income: 6.60%

State Disability Insurance (SDI)

  • Rate: 1.10%
  • Maximum earnings: $153,164.00
  • Maximum annual withhold: $1,378.48

Note(s):

  • All amounts are annual unless otherwise noted