California Paystub Generator

California State New Hire Reporting

Employers are required to file a new hire report with the state agency within the 20 days of hiring the new or rehired employee.

Employers in California can report new hires either online or through paper. The California Employment Development Department requires Form DE 34 to report new hires with the state agency.

The California state agency requires new hire reporting for both employees and contractors.

Filing New Hire Report DE 34 Form Online

New hire report DE 34 Form can be filed online using California state e-services for business.

Filing New Hire Report DE 34 Form Online

Mail the completed Form DE 34 to the following address:

EMPLOYMENT DEVELOPMENT DEPARTMENT
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016

In case if the employer has hired an independent contractor, then complete new hire reporting by filing DE 542 with the EDD.

California State Minimum Wage Requirements

Employers in California have to meet the minimum wage requirements as required by the California state labor law apart from the Federal requirement.

The minimum wage requirement for the California State is $13 per hour for 2020.

There are a few cities and counties in California that have a minimum wage higher than the state minimum wage rate.

California Paystub Requirements

California state mandates every employer to provide an accurate itemized wage statement, i.e., a pay stub, to employees when paying wages.

Here are the pay stub requirements of California (CA):

• Gross wages earned
• Total hours worked (not required for salaried exempt employees)
• The number of piece-rate units earned and any applicable piece rate if the employee is paid on a piece-rate basis
• All deductions (all deductions made on written orders of the employee may be aggregated and shown as one item)
• Net wages earned
• The inclusive dates of the period for which the employee is paid
• The name of the employee and the last four digits of his or her social security number or an employee identification number other than a social security number
• The name and address of the legal entity that is the employer
• All applicable hourly rates in effect during the pay period, and the corresponding number of hours worked at each hourly rate by the employee

Employers must also show available sick leaves on the employee’s pay stub. If an employer provides unlimited paid sick leave or unlimited paid time off, the employer may indicate "unlimited" on the pay stub.

California State Withholding Tax

• The employer should get the Form DE 4 from their employees (Employee's Withholding Tax Exemption Certificate) to determine the taxable income of their employees apart from the federal Form W-4.
• California State Tax Rates for supplemental Wages is 6.6%

California State Unemployment Insurance TAX (SUI)

• California SUTA wage base limit for 2020: $7,000
• California SUTA tax rates for 2020: 1.5 to 6.2%
• California SUTA tax rates for new employers: 3.4%

California State Employment Training Program (ETP)

• California State Employment training program Wage base limit for 2020: $7,000
• California State ETP tax rates for 2020: 0.01%

California State Disability Insurance Tax (SDI)

• California SDI wage base limit for 2020: $122,909
• California SDI rate for 2020: 1.0%

Other California State payroll Requirements

• California Termination Pay: If an employee is fired, pay immediately and if employee quits pay within 72 hours
• Remit withholding for child support to

California State Disbursement Unit (SDU)
PO Box 419064
Rancho Cordova, CA 95741

When are California State Payroll Tax Payments due?

The tax deposits that have the employer contribution such as State Unemployment Insurance (SUI) and the Employment Training Tax (ETT) are basically due for each quarter.

Employers are required to deposit employee withholdings of State Disability Insurance (SDI) and personal income tax (PIT) as per the federal tax deposit schedule if the withheld amount is over $350.

All the California payroll taxes must be deposited electronically to the Employment Development Department (EDD). The due dates for depositing state income taxes vary based on the federal deposit schedule and state withholding amount. Please see below:

For Semi-Weekly Federal Depositors

• If the state income tax withholding is less than $350, then the taxes are due quarterly (last day of the month following the end of the quarter).
• If the state income tax withholding is $350 to $500, then the taxes are due monthly (15th day of the following month).
• If the state income tax withholding is more than $500, then the taxes are due by following

For Monthly, Quarterly or Annual Federal Depositors

• If the state income tax withholding is less than $350, then the taxes are due quarterly.
• if the state income tax withholding is more than $350, then the taxes are due monthly.

For Next-Day Federal Depositors

• If the state income tax withholding is less than $350, then the taxes are due quarterly (last day of the month following the end of the quarter).
• If the state income tax withholding is $350 to $500, then the taxes are due monthly (15th day of the following month).
• If the state income tax withholding is more than $500, then the taxes are due by the next business day (next working day).