California Payroll Withholding January 2025

California Payroll Withholding
Effective January 1, 2025

**Single, Dual Income Married, Married w/Multiple Employers**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$10,756.00	$118.32	2.20%
$25,499.00	$442.67	4.40%
$40,245.00	$1,091.49	6.60%
$55,866.00	$2,122.48	8.80%
$70,606.00	$3,419.60	10.23%
$360,659.00	$33,092.02	11.33%
$432,787.00	$41,264.12	12.43%
$721,314.00	$77,128.03	13.53%
$1,000,000.00	$114,834.25	14.63%

**Married**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$21,512.00	$236.63	2.20%
$50,998.00	$885.32	4.40%
$80,490.00	$2,182.97	6.60%
$111,732.00	$4,244.94	8.80%
$141,212.00	$6,839.18	10.23%
$721,318.00	$66,184.02	11.33%
$865,574.00	$82,528.22	12.43%
$1,000,000.00	$99,237.37	13.53%
$1,442,628.00	$159,124.94	14.63%

**Unmarried/Head of Household**
Annual Earnings	Addon	Rate
$0.00	$0.00	1.10%
$21,527.00	$236.80	2.20%
$51,000.00	$885.21	4.40%
$65,744.00	$1,533.95	6.60%
$81,364.00	$2,564.87	8.80%
$96,107.00	$3,862.25	10.23%
$490,493.00	$44,207.94	11.33%
$588,593.00	$55,322.67	12.43%
$980,987.00	$104,097.24	13.53%
$1,000,000.00	$106,669.70	14.63%

Additional withholding allowance: $1,000.00

Standard deduction:
Single, Dual Income Married, Married w/Multiple Employers: $5,540.00
Married with 0 or 1 allowances: $5,540.00
Married with 2 or more allowances: $11,080.00
Unmarried head of household: $11,080.00

Exemption allowance: $163.90

Supplemental income: 6.60%

State Disability Insurance (SDI)

Rate: 1.20%
Maximum earnings: No wage cap

Note(s):

All amounts are annual unless otherwise noted

Additional payroll withholding resources:
California withholding effective January 1, 2024
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer