California Compliance and Regulatory Resources

Paychex offers automated compliance notifications, an enhanced HR library, and other state resources that can help California businesses maintain compliance. Uncover programs like paid family leave, retirement programs, and pay transparency.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

1.1% to 14.63%

2026 CA Withholding Tables

State Unemployment Taxable Wage Base Limit

$7,000

State Unemployment Rate Range for Employers

1.5% to 6.2%

State Unemployment New Employer Rate

3.40%

State Hourly Minimum Wage

$16.90 (Special rules apply to minimum wage standards for CA. Refer to state laws.)

Local Jurisdiction(s)

Los Angeles (City)

$17.87

Los Angeles (County)

$17.81

San Diego

$17.75

San Francisco (City)

$19.18

San Jose

$18.45

Wage information for other CA local jurisdictions

CA wage and hour information

Paid Family Leave

Employers can choose to offer the state-run California Paid Family Leave plan, which is part of the existing State Disability Insurance (SDI) program, or if they currently receive their SDI from a private insurance carrier, their Paid Family Leave would be included in the SDI.

Employees fund the state program through mandatory payroll deductions to the SDI program.
Employers must provide 8 weeks of paid leave, with variances based on certain qualified instances.

State Tax ID Registration

Withholding and SUI Registration

Employers are required to have an active California withholding and state unemployment insurance (SUI) tax ID to file electronically with the California Employment Development Department (EDD). The CA EDD refers to this number as the Employer Payroll Tax account number which is used for both tax types.

Register New Business

Go to the e-services for Business site to get started.
On the right side, under the e-services for Business section, select Enroll.
- Refer to the Create a Username and Password to Enroll in Employer Services Online videos for assistance.
Complete the Power of Attorney (POA) form.
- Use this form for the Taxpayer Representative Contact Information section of the registration process.
Log in to your e-services for Business account and begin the registration process.
- Refer to one of these videos for assistance:
  - Register for a California Employer Payroll Tax Account Number
  - Register for a California Employer Payroll Tax Account Number for Employers of Household Workers
Complete the registration process.
The registration application may be processed immediately or take up to ten business days depending on the complexity of the application. You will receive an email once your Employer Payroll Tax account number is available.
- Tax ID format: XXX-XXXX-X (8 Digits)
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.
Once you have received your new account number, send an email to your Paychex Service Professional with a copy of your registration confirmation document and POA form to ensure your account is up-to-date and receive assistance with remitting any missing returns and payments.
- Paychex may require additional information from you while attempting to file a late return on your behalf. We will reach out to you if more information is required.
Enter your new account number in your Paychex Flex^® account to ensure your Paychex account is updated and email your registration confirmation document and POA form to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Finding an Existing ID

You should be able to find your Tax ID if you already have one:

In your e-services for Business site.
- On the Summary Page in Employment Tax under “Account”.
  - Tax ID format: XXX-XXXX-X
Correspondence from the EDD such as letters and notices.

Reactivating an Existing Account

If your Employer Payroll Tax account is inactive or closed, but you recently paid wages more than $100 in a calendar quarter (or $750 for household employers), you can submit an online request to reopen your account by following these steps:

Go to the e-services for Business site and log in.
Select Reopen Account from the Account Management panel.
Complete the Online Registration Application, then select Submit.

Allow up to ten business days for processing. Log back in to e-Services for Business to check the status of your request.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) form.
Email your Registration Confirmation and POA form to the Paychex Service Professional.

Additional Resources

Pay Transparency

In effect since Jan. 1, 2023, employers with 15 or more employees, with at least one of the employees currently located in the state, must comply with the California pay transparency law.

Upon request, must disclose pay scale for positions available to applicants and employees.
Required to include a pay scale for a position when they post or advertise any job if the position might ever be filled in California, either in-person or remotely.
Records (job title, wage history) must be kept for duration of employment plus three years after separation.

Note: Employers with one or more employees must provide pay scale to employees in their current position upon request. Employers with 100 or more employees are required to provide annual pay data reports to the Civil Rights Department with additional details.

For more information

State-Facilitated Retirement Programs

CalSavers

Visit our retirement hub to learn more.

Workplace Safety

Cal/OSHA

California has an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers are covered by federal OSHA.

Workers' Compensation

Coverage is mandatory for employers with any employees
Certain licensed contractors are required to obtain coverage or certify as self-insured even if they do not have employees