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.
| 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 $168,600 wages earned |
| CA State Dis/EE | CA Short-Term Disability | 1.1% on wages earned |
| CA Vol Dis/EE | Voluntary Short-Term Disability | 0.9% on wages earned |
| CA Withholding | State Income Tax | DE-4 Rate |
| 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 $160,200 wages earned |
| CA State Dis/EE | CA Short-Term Disability | 0.9% on first $153,164 wages earned |
| CA Vol Dis/EE | Voluntary Short-Term Disability | 0.9% on first $153,164 wages earned |
| CA Withholding | State Income Tax | DE-4 Rate |
