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: None, but elective coverage rate is 1.66%.

Withholding Rate: 0.9%.

Taxable Wage Limit: $46,327

Administration:

Employment Development Department
800 Capital Mall
Sacramento, California 95814
Telephone: 800-480-3287