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§ state compliance profile

California

CA

SUI / SUTA Rate Data — 2026

Source: California Employment Development Department

Taxable Wage Base
$7,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
1.50% – 6.40%
Experience-rated range for eligible employers
New Employer Rate
3.40%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with California Employment Development Department
§ compliance & regulatory profile

Beyond SUI

Paid Family & Medical Leave
California State Disability Insurance (SDI/PFL)
Employer Rate
0.00%
Employee Rate
1.10%
Total Rate
1.10%
Wage Base
$168,600
Employee-only contribution; SDI includes PFL — Effective 2026-01-01
Voluntary Contribution Opportunity: California allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact California Employment Development Department for details.
Workers CompIndependent rating bureau (not NCCI)OSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
California Employment Development Department
Visit Agency →
§ context

About California SUI Rates

California employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $7,000of each employee's wages per year. New employers start at a rate of 3.40% before experience rating applies. Once rated, California SUI rates range from 1.50% to 6.40%.

SUI rates are set annually by California Employment Development Departmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a California SUI notice?

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