California Payroll Withholding
Effective January 1, 2023

Single, Dual Income Married, Married w/Multiple Employers
Annual EarningsAddonRate
$0.00$0.001.10%
$10,099.00$111.092.20%
$23,942.00$415.644.40%
$37,788.00$1,024.866.60%
$52,455.00$1,992.888.80%
$66,295.00$3,210.8010.23%
$338,639.00$31,071.5911.33%
$406,364.00$38,744.8312.43%
$677,275.00$72,419.0713.53%
$1,000,000.00$116,083.7614.63%

Married
Annual EarningsAddonRate
$0.00$0.001.10%
$20,198.00$222.182.20%
$47,884.00$831.274.40%
$75,576.00$2,049.726.60%
$104,910.00$3,985.768.80%
$132,590.00$6,421.6010.23%
$677,278.00$62,143.1811.33%
$812,728.00$77,489.6712.43%
$1,000,000.00$100,767.5813.53%
$1,354,550.00$148,738.2014.63%

Unmarried/Head of Household
Annual EarningsAddonRate
$0.00$0.001.10%
$20,212.00$222.332.20%
$47,887.00$831.184.40%
$61,730.00$1,440.276.60%
$76,397.00$2,408.298.80%
$90,240.00$3,626.4710.23%
$460,547.00$41,508.8811.33%
$552,658.00$51,945.0612.43%
$921,095.00$97,741.7813.53%
$1,000,000.00$108,417.6314.63%

Additional withholding allowance: $1,000.00

Standard deduction:
Single, Dual Income Married, Married w/Multiple Employers: $5,202.00
Married with 0 or 1 allowances: $5,202.00
Married with 2 or more allowances: $10,404.00
Unmarried head of household: $10,404.00

Exemption allowance: $154.00

Supplemental income: 6.60%

State Disability Insurance (SDI)

  • Rate: 0.90%
  • Maximum earnings: $153,164.00
  • Maximum annual withhold: $1,378.48

Note(s):

  • All amounts are annual unless otherwise noted