DE 44 Rev. 36 (1-10) (INTERNET)
Cover + 136 Pages
Employer’s Guide 2010
Page 84, 85 The maximum rate quoted in the footnote should be 9.55%.
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, per year. 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. The 2010 maximum weekly benefit award is $450. Please refer to page 8 for additional
Employment Training Tax (ETT)
The 2010 ETT rate is 0.1 percent (.001) of the first $7,000 per employee, per year. Please refer to page 8 for additional
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 8 for additional information.
California Personal Income Tax (PIT) Withholding
California 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 page 12 for more information on PIT withholding and page 36 for the
California PIT withholding schedules.
*UI, ETT, and SDI rate information is available on the Employment Development Department (EDD) 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
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 program. Refer to page 87 for additional information.
Tips for Reducing Your UI Rate – for ti