California Tax Rate Schedule by hkb68345


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									             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


Meals                                                    Value
Breakfast                                                 $2.10
Lunch                                                      2.90
Dinner                                                     4.60
Total                                                     $9.60
A meal not identified as either breakfast, lunch, or      $3.35

Lodging Value
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
Quarters                                                   7.40
Total per day                                           $17.00

Unlicensed Personnel
Meals                                                  $ 9.60
Quarters                                                  5.00
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.)

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