Payroll is required to deduct all federal and state income taxes listed in the following table from every employee’s taxable earnings each pay period.
- Registered degree-seeking students, working part-time (Pay Group - STU) 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 the W-4 and DE-4 forms. To change your federal and state withholding allowances, refer to How to: Declare or Change Withholding Allowances.
2021
| 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 $142,800 wages earned |
| CA Vol Dis/EE |
Short-Term Disability |
1.2% on first $128,298 wages earned |
| CA Withholding |
State Income Tax |
DE-4 Rate |
2020
| 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 $137,700 wages earned |
| CA Vol Dis/EE |
Short-Term Disability |
1.0% on first $122,909 wages earned |
| CA Withholding |
State Income Tax |
DE-4 Rate |
