DE 8829 Rev. 30 (1-10) (INTERNET)
Cover + 77 pages
EMPLOYER’S GUIDE 2010
2010 Payroll Tax Rates, Taxable Wage Limits, and Maximum Benefit Awards
Unemployment Insurance (UI)
The UI taxable wage limit for 2010 is $7,000 per employee. The UI tax rate for new employers is 3.4 percent (.034)
for up to three years.* The UI tax rate for experienced employers varies based on each employer’s experience and
the balance in the UI Fund. Employers will receive a notice at the end of the year notifying them of their new UI rate
for the following year. The 2010 maximum weekly benefit award is $450. Please refer to page 9 for additional
Employment Training Tax (ETT)
The 2010 ETT rate is 0.1 percent (.001) on the first $7,000 of each employee’s wages.* Please refer to page 9 for
State Disability Insurance (SDI)
The 2010 SDI tax rate (which includes Disability Insurance [DI] and Paid Family Leave [PFL] is 1.1 percent (.011).*
The SDI taxable wage limit is $93,316 per employee, per year. The 2010 maximum weekly DI/PFL benefit award is
$987. Please refer to page 9 for additional information.
California Personal Income Tax (PIT) Withholding
You are not required to withhold PIT from your household employees’ wages. However, if you agree to withhold PIT
for any of your household employees, PIT withholding is based on the amount of wages paid, the number of
withholding allowances claimed by the employee, and the payroll period. Please refer to pages 9 and 10 for
*UI, ETT, and SDI rate information is available on our 24-hour automated call system at (916) 653-7795.
What’s New in 2010?
The automated Telefile System has been discontinued. For information regarding alternate filing options,
please call (800) 796-9330.
EDD’s e-Services for Business has a new option available, the Just Pay It option allows employers to make an
EFT payment without registering with the EFT pr