State SUI Directory

California

CA

SUI / SUTA Rate Data — 2026

Source: California Employment Development Department

Taxable Wage Base
$7,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
1.5% – 6.2%
Experience-rated range for eligible employers
New Employer Rate
3.4%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
State Agency
California Employment Development Department
Agency responsible for administering unemployment insurance
Official Agency Website
California Employment Development Department
Visit Agency →

About California SUI Rates

California employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $7,000of each employee's wages per year. New employers start at a rate of 3.4% before experience rating applies. Once rated, California SUI rates range from 1.5% to 6.2%.

PFML Program: California has an active Paid Family and Medical Leave program. Employers must register, collect employee contributions, and comply with PFML reporting requirements in addition to SUI obligations.

SUI rates are set annually by California Employment Development Departmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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