State profile
California SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations California requires of an employer, each with its source.
Agency: California Employment Development Department
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$7,000
The wages per employee per year that SUI tax applies to.
Source: California Employment Development Department
Kreto-computed, not yet checked by a CPA.
SUI rate range
1.5% to 6.2%
The range for experience-rated employers.
Source: California Employment Development Department
Kreto-computed, not yet checked by a CPA.
New employer rate
3.4%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
60 days
From the notice date.
Source: CUIC § 1034(a); EDD DE 2088C rate-notice protest instructions
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
Program
California State Disability Insurance (SDI/PFL)
About California SUI rates
California employers pay state unemployment insurance (SUI, also called SUTA) on the first $7,000 of each employee's wages each year. New employers start at 3.4% until experience rating applies. Once rated, California rates run from 1.5% to 6.2%. California Employment Development Department sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in California
Kreto's rules list what California requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | California Employment Development Department | DE-1, Registration Form for Commercial Employers | Online portal |
| Withholding | California Employment Development Department | DE-1, Registration Form for Commercial Employers (withholding) | Online portal |
| New-hire reporting | California EDD, New Hire Reporting | DE 34, Report of New Employee(s) | Online portal |
| Workers' comp | California Division of Workers Compensation | By mail | |
| Paid family and medical leave | California Employment Development Department | DE-1, Registration Form for Commercial Employers (PFL/SDI) | Online portal |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveCalifornia State Disability Insurance (SDI/PFL): employer 0%, employee 1.3%, total 1.3%, no wage cap.SDI/PFL is employee-only, and SB 951 removed the taxable wage limit from 2024-01-01, so there is no cap. Kreto-computed, not yet checked by a CPA.
- Voluntary contributions California lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with California Employment Development Department.
- Workers' compIndependent rating bureau (not NCCI). OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about California.
What is the California SUI wage base for 2026?
$7,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in California?
3.4% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in California?
With the California Employment Development Department, on form DE-1 (Registration Form for Commercial Employers). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a California SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.