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Unemployment and Disability Insurance Taxes (FUTA/SUTA/SDI): California

Unemployment Insurance Tax (FUTA/SUTA) requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

This guide provides HR and payroll professionals with compliance guidance regarding state unemployment and disability insurance (SUI/SDI) taxes in California. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.