California Payroll Withholding January 2024

California Payroll Withholding
Effective January 1, 2024

**Single, Dual Income Married, Married w/Multiple Employers**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$10,412.00	$114.53	2.20%
$24,684.00	$428.51	4.40%
$38,959.00	$1,056.61	6.60%
$54,081.00	$2,054.66	8.80%
$68,350.00	$3,310.33	10.23%
$349,137.00	$32,034.84	11.33%
$418,961.00	$39,945.90	12.43%
$698,271.00	$74,664.13	13.53%
$1,000,000.00	$115,488.06	14.63%

**Married**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$0.00	$0.00	1.10%
$20,824.00	$229.06	2.20%
$49,368.00	$857.03	4.40%
$77,918.00	$2,113.23	6.60%
$108,162.00	$4,109.33	8.80%
$136,700.00	$6,620.67	10.23%
$698,274.00	$64,069.69	11.33%
$837,922.00	$79,891.81	12.43%
$1,000,000.00	$100,038.11	13.53%
$1,396,542.00	$153,690.24	14.63%

**Unmarried/Head of Household**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$20,839.00	$229.23	2.20%
$49,371.00	$856.93	4.40%
$63,644.00	$1,484.94	6.60%
$78,765.00	$2,482.93	8.80%
$93,037.00	$3,738.87	10.23%
$474,824.00	$42,795.68	11.33%
$569,790.00	$53,555.33	12.43%
$949,649.00	$100,771.80	13.53%
$1,000,000.00	$107,584.29	14.63%

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

Additional payroll withholding resources:
California withholding effective January 1, 2023
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer