California Unemployment Tax Rules

Coverage: Any business having at least one employee during the current or preceding calendar year, provided wages paid in any calendar quarter exceed $100.

Rates: 1.5% — 6.2% (2007); 3.4% (no experience)

Taxable Wage Limit: $7,000

Employee Withholding: None

Administration:

Employment Development Department
800 Capitol Mall, MIC 83
Sacramento, CA 95814
Telephone: 800-758-0398