2022 Federal and State Payroll Taxes - Employment Development Department
Federal Taxes
Employer Pays Employee Pays Wage Limit Form
2023 Federal and State Payroll Taxes
Federal Unemployment
(FUTA) 0.6% 1
$7,000 940
Social Security Tax (FICA)
6.2% 6.2% $160,200 941
Medicare Tax (FICA)
1.45% 1.45% 2
None 941
Federal Income Tax (FIT)
Use Tables 3 None 941
State Taxes
Employer Pays Employee Pays Wage Limit
Unemployment Insurance 3.4% 4
$7,000
Employment Training Tax
0.1%
$7,000
State Disability Insurance
Personal Income Tax (State Income Tax)
0.9% $153,164
Use Tables 5 None
Important Due Dates
Federal Forms
State Forms
Period
Due Date
Form 941 Form 941 Form 941 Form 941 Form 940 Form W-2 to employees Forms W-2 and W-3 to Social Security Administration
6
DE 9/DE 9C DE 9/DE 9C DE 9/DE 9C DE 9/DE 9C
1st Quarter (Jan, Feb, Mar) 2nd Quarter (Apr, May, Jun) 3rd Quarter (Jul, Aug, Sep) 4th Quarter (Oct, Nov, Dec)
Entire Year Entire Year
Entire Year
April 1, 2023 July 1, 2023 October 1, 2023 January 1, 2023 January 31, 2024 January 31, 2024
January 31, 2024
Delinquent if Not Filed by*
May 1, 2023 July 31, 2023 October 31, 2023 January 31, 2024
* If the delinquent date falls on a Saturday, Sunday, or holiday, the delinquent date becomes the next business day.
? State Forms, Employment Development Department: Quarterly Contribution Return and Report of Wages (DE 9) and Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
? Federal Forms, Internal Revenue Service (IRS): Employer's Quarterly Federal Tax Return (Form 941), Employer's Annual Federal Unemployment Tax Return (Form 940), Wage and Tax Statement (Form W-2), and Transmittal of Wage and Tax Statements (Form W-3)
1 This discounted FUTA rate can be used if all Unemployment Insurance taxes for 2023 have been paid in full by January 31, 2024; the employer has no out-of-state employees; and the state is not a credit reduction state. If it is a credit reduction state, see Instructions for Form 940 and Schedule A for Form 940. Information about any future developments affecting Form 940 will be posted at the IRS (form940).
2 There may be an additional Medicare tax withholding. See Publication 15, Circular E, Employer's Tax Guide, or the IRS () for details.
3 Refer to Publication 15, Circular E, Employer's Tax Guide, or the IRS ().
4 New employers pay 3.4 percent for a period of two to three years.
5 Refer to the California Employer's Guide (DE 44) (PDF, 2.4 MB) (edd.pdf_pub_ctr/de44.pdf) or the EDD (edd.).
6 Retain state copies of Form W-2.
The EDD is an equal opportunity employer/program. Auxiliary aids and services are available upon request to individuals with disabilities. Requests for services, aids, and/or alternate formats need to be made by calling 1-888-745-3886 (voice) or TTY 1-800-547-9565.
DE 202 Rev. 12 (12-22) (INTERNET)
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