EDD Rates, Withholding Schedules, & Meals and Lodging Values
2008 UI, ETT, and SDI Rates
The UI rate schedule in effect for 2008 is Schedule "F+." This is Schedule F plus a 15 percent emergency surcharge,
rounded to the nearest tenth. Schedule "F+" prov ides for UI contr ibution rates from 1.5% to 6.2%. The taxable w age limit is
$7,000 per employee. For more information about how your UI rate is deter mined, see Infor mation Sheet: California System
of Exper ience Rating ( DE 231Z).
The Voluntary UI program is not in effect for 2008.
New em ployers: Your UI tax rate is 3.4% for up to three years. If you purchased an established business, you have the
option of acquiring the previous ow ner's UI tax rate (see Purchasing a Bus iness With Employees).
The Em ploym ent Training Tax ( ETT) rate for 2008 is 0.1%. The UI and ETT taxable w age limit remains at $7,000 per
employee per calendar year.
The State Disability Insurance (SDI) w ithholding rate for 2008 is 0.8%. The taxable w age lim it is $86,698 for each
employee per calendar year. The maximum to w ithhold for each employee is $693.58.
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI
Reserve Account ( DE 2088). The DE 2088 w ill be mailed to you in December, w ith a mailing date of December 31.
Employers w ill have 60 days from the December 31 mailing date to protest any item on the DE 2088 except SDI and ETT,
which are specifically set by law .
2008 Meals and Lodging Values
A meal not identified as either breakfast, lunch, or $3.35
Value is set at 66-2/3 percent of the or dinary rental value to the public, but not in excess of $1,092.00 per month or less than
$35.40 per w eek.
Licensed Personnel Value
Meals $ 9.60
Total per day $17.00
Meals $ 9.60
Total per day $14.60
Lodging value is $35.40 per w eek or $5.00 per day for periods of less than a w eek.
(Note: Values do not appl y where higher valuations for meals and lodging are stipulated in a union agr eement or contract of
hire, or are required for compliance with minimum wage laws.)