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Payroll Tax Guide for 2019

EverythingHR Staff | 12/19/2018 | Blog

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2019 California & Federal Taxes
California Federal
  Disability Insurance SDI/PFL Unemployment Insurance Employment Training Tax FICA

(Social Security)

Medicare FUTA

(Unemployment Insurance)

Paid By Employee Employer Employer Paid By Employee/

Employer

Employee/

Employer

Employer
Taxable Wage Base $118,371 $7,000 $7,000 Taxable Wage Base $132,900 All income $7,000
Tax Rate 1.0 %1 Varies2 0.1% Tax Rate 6.2%3 1.45%* 0.6%
Maximum Tax Payment 1,183.71 Varies2 $7.00 Maximum Tax Payment $8,239.80 No limit $42.00
Maximum Weekly Benefit $1,252 $450.00 N/A Maximum Weekly Benefit N/A N/A N/A

 

Workers’ Compensation Maximum
Weekly Benefit Award:
$1,251.38 Federal Minimum Wage: $7.25 California Minimum Wage: $12.00*
San Francisco Minimum Wage: $15.00 (increasing July 1st  Based on CPI)

Los Angeles City: $13.25 * (increase $14.25 July 1st)

Los Angeles County: $13.25* (increase $14.25 July 1st)

San Diego Minimum Wage: $12.00

 

*Employers with 26 employee’s or more

 

Note: When Federal and State minimum wages differ, the higher amount prevails.

 

1 Includes PFL

 

2 Schedule F+ is in effect in 2019; rates range from 1.5% to 6.2%

 

3 Employee tax rate 6.2%

 

*1.45% Medicare tax on the first $200,000 of employee wages, plus 2.35% Medicare tax (regular 1.45% Medicare tax + 0.9% additional Medicare tax) on all employee wages in excess of $200,000.

 

 

For more information or questions on the tax and minimum wage changes, contact our Helpline Consultants at 833-447-9111.