Employers in California must comply with these unemployment tax rules.
Coverage: Any business having at least one employee during the current or preceding calendar year, provided wages paid in any calendar quarter exceed $100
Rates: 1.5% — 6.2% for 2013, which includes the emergency solvency surcharge rate (1.15 times the rate the employer would have paid in Schedule F, rounded to the nearest tenth); 3.4 % for new employers; special contribution to Employment and Training Fund by certain employers
Taxable Wage Limit: $7,000
Employee Withholding: None
Administration:
Employment Development Department
P.O. Box 826880 - UIPCD, MIC 40
Sacramento, CA 94280-0001
Telephone: (800) 300-5616