How California withholding works
The EDD’s Method B for 2026:
- No tax is withheld below the low-income exemption ($18,896 a year single, $37,791 married with 2+ allowances or head of household).
- Subtract the standard deduction ($5,706 or $11,412).
- Apply the tax rate table for your filing status – 1.1% up to 14.63% at the top of the withholding tables.
- Subtract $168.30 for each DE 4 allowance, then divide by your pay periods.
The EDD’s Example E – $2,400 semi-monthly, married, four allowances – works out at $4.13 per paycheck; this calculator reproduces it exactly.
State Disability Insurance
California employees pay 1.3% of all wages to SDI in 2026 (1.4% in 2027), with no wage cap since 2024. It funds disability and Paid Family Leave benefits.
Worked example: $60,000 in California
Single, $60,000 salary, paid every two weeks, California
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. California withholds $69. Take-home pay is $1,839 per paycheck, or $47,807 a year.
Take-home pay per paycheck$1,838.7126 paychecks a year
- Take-home pay per year
- $47,807
- Federal income tax withheld
- $193.08
- California income tax withheld
- $69.36graduated rates
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| California income tax | −$69.36 | −$1,803.36 |
| CA State Disability Insurance (1.3%) | −$30.00 | −$780.00 |
| Take-home pay | $1,838.71 | $47,806.52 |
At $100,000 a year, take-home pay is about $72,320 a year.