Your Unemployment Insurance (UI) and Employment Training Tax (ETT rates are combined on theNotice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The State Disability Insurance (SDI) tax rate can be found by visiting Tax-Rated Employers. We will mail your DE 2088 in December and you can get a copy by logging in to e-Services for Business.
UI Rate
The UI rate schedule for 2023 is Schedule F+. This is Schedule F, plus a 15 percent emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates from 1.5 percent to 6.2 percent. The taxable wage limit is $7,000 per employee, per calendar year.
For more information, review Tax-Rated Employers.
ETT Rate
The ETT rate for 2023 is 0.1 percent. The ETT taxable wage limit is $7,000 per employee, per calendar year.
SDI Rate
The SDI withholding rate for 2023 is 0.9 percent. The taxable wage limit is $153,164 for each employee per calendar year. The maximum to withhold for each employee is $1,378.48.
For past tax rates and taxable wage limits, refer toTax Rates, Wage Limits, and Value of Meals and Lodging(DE 3395) (PDF)or Historical Information.
