Employers in California are subject to the following state disability insurance tax rules.
Coverage: Any business having at least one employee during the current or preceding calendar year if wages paid in any calendar quarter exceed $100
Employer Tax Rate: 3.09% for 2013 for employers electing coverage and self-employed individuals
Withholding Rate: 1% for 2013
Taxable Wage Base: $100,880 for 2013
Administration:
Employment Development Department
PO Box 826880 — UIPCD MIC 40
Sacramento, California 94280-0001
Telephone: (800) 300-5616