Payroll is required to deduct all federal and state income taxes from employee taxable earnings each pay period.
- Registered degree-seeking students, working part-time are only subject to Federal and California State withholding taxes.
- Federal and California State withholding tax rates are determined by the information provided by the employee on their federal and regional tax withholding cards. To change your federal and state withholding allowances, refer to refer to How to: Declare or Change Withholding Allowances.
- Additional local taxes may apply for employees working outside of California. Please refer to your payslip for withholding details.
| Tax Deduction Code | Description | Tax Rate |
|---|---|---|
FIT Withheld | Federal Income Tax | Federal Tax Withholding Card |
Medicare Employee Withheld | Medicare | 1.45% on wages earned; Additional 0.9% on wages earned in excess of $200,000 |
Social Security Employee Withheld | Social Security | 6.2% on first $184,500 wages earned |
SDI Employee Withheld | CA Short-Term Disability | 1.3% on wages earned |
VPDI Employee Withheld | Voluntary Short-Term Disability | 0.75% on wages earned |
SIT Withheld | State Income Tax | Regional Tax Withholding Card |
| Tax Deduction Code | Description | Tax Rate |
|---|---|---|
| Fed Withholding | Federal Income Tax | W-4 Rate |
| Fed MED/EE | Medicare | 1.45% |
| Addl Med | Additional Medicare Tax | 0.9% on wages earned in excess of $200,000 |
| Fed OASDI/EE | Social Security | 6.2% on first $176,100 wages earned |
| CA State Dis/EE | CA Short-Term Disability | 1.2% on wages earned |
| CA Vol Dis/EE | Voluntary Short-Term Disability | 0.9% on wages earned |
| CA Withholding | State Income Tax | DE-4 Rate |