California Withholding Tax Rate - Table 5: Effective January 1, 2012
Biweekly Payroll Period
Monthly Payroll Period
Single Persons
If Taxable Income Is...
Over
Single Persons
Computed Tax Is...
If Taxable Income Is...
The total of The % in
Amount
this column this column Over
(Taxable
times »
plus »
But Not
Over
Over
But Not
Over
Computed Tax Is...
The total of The % in
Amount
this column this column Over
(Taxable
times »
plus »
income less
amount in this
column)
income less
amount in this
column)
0
282
0
1.10%
0
0
610.00
0
1.10%
0
282
668
3.10
2.20%
282
610.00
1,446.00
6.71
2.20%
610
668
1,052
11.59
4.40%
668
1,446.00
2,282.00
25.10
4.40%
1,446
1,052
1,462
28.49
6.60%
1,052
2,282.00
3,168.00
61.88
6.60%
2,282
1,462
1,848
55.55
8.80%
1,462
3,168.00
4,002.00
120.36
8.80%
3,168
1,848
38,462
89.52
10.23%
1,848
4,002.00
83,334.00
193.75
10.23%
4,002
11.33%
38,462
83,334.00
11.33%
83,334
38,462
Over
3,835.13
Married Persons
If Taxable Income Is...
Over
But Not
Over
Over
8,309.41
Married Persons
If Taxable Income Is...
Over
But Not
Over
Computed Tax Is...
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
Computed Tax Is...
The total of The % in
Amount
this column this column Over
(Taxable
plus »
times »
income less
amount in this
column)
0
564
0
1.10%
0
income less
amount in this
column)
0
1,220.00
0
1.10%
0
564
1,336
6.20
2.20%
564
1,220.00
2,892.00
13.42
2.20%
1,220
1,336
2,104
23.18
4.40%
1,336
2,892.00
4,564.00
50.20
4.40%
2,892
2,104
2,924
56.97
6.60%
2,104
4,564.00
6,336.00
123.77
6.60%
4,564
2,924
3,696
111.09
8.80%
2,924
6,336.00
8,004.00
240.72
8.80%
6,336
3,696
38,462
179.03
10.23%
3,696
8,004.00
83,334.00
387.50
10.23%
8,004
Over
3,735.59
11.33%
Unmarried Heads of Households
38,462
83,334.00
Over
8,093.76
11.33%
Unmarried Heads of Households
83,334
38,462
If Taxable Income Is...
Over
But Not
Over
Computed Tax Is...
Amount
The total of The % in
this column this column Over
(Taxable
plus »
times »
If Taxable Income Is...
Over
But Not
Over
Computed Tax Is...
Amount
The total of The % in
this column this column Over
(Taxable
plus »
times »
income less
amount in this
column)
0
564
0
1.10%
0
income less
amount in this
column)
0
1,220.00
0
1.10%
0
564
1,334
6.20
2.20%
564
1,220.00
2,892.00
13.42
2.20%
1,220
1,334
1,720
23.14
4.40%
1,334
2,892.00
3,726.00
50.20
4.40%
2,892
1,720
2,128
40.12
6.60%
1,720
3,726.00
4,612.00
86.90
6.60%
3,726
2,128
2,514
67.05
8.80%
2,128
4,612.00
5,448.00
145.38
8.80%
4,612
2,514
38,462
101.02
10.23%
2,514
5,448.00
83,334.00
218.95
10.23%
5,448
38,462
Over
3,778.50
11.33%
38,462
83,334.00
Over
8,186.69
11.33%
83,334
Flat Tax Rate
• Supplemental flat tax rate is 25% for Federal & 6.6% for the State of California.
• Bonus flat tax rate is 25% for Federal & 10.23% for the State of California.
Table 1 - Low-Income Exemption Table
Payroll
Period
Single
Exemptions
All
Married
0 or 1
Biweekly
Monthly
Unmarried Heads of Household
2 or more
All
482
482
964
964
1,044
1,044
2,088
2,088
Table 2 - Additional Itemized Deduction Allowance Table
Number of Exemptions
Payroll Period
1
2
3
4
5
6
7
8
9
10
Biweekly
38
77
115
154
192
231
269
308
346
385
Monthly
83
167
250
333
417
500
583
667
750
833
Table 3 - Standard Deduction Table
Payroll Period
Single
Exemptions
All
Married
0 or 1
Unmarried Heads of Household
2 or more
All
Biweekly
145
145
290
290
Monthly
314
314
628
628
Table 4 - Personal Exemption Credit Table
Pay
Period
Number of Exemptions
Marital
Status
0
Biweekly
All
0
4.32
Monthly
All
0
9.35
1
2
3
4
5
6
7
8
9
10
8.63
12.95
17.26
21.58
25.89
30.21
34.52
38.84
43.15
18.70
28.05
37.40
46.75
56.10
65.45
74.80
84.15
93.50
To calculate the personal exemption tax credit when more than 10 allowances are claimed, multiply the
amount shown for one additional allowance by the number claimed. For example, a married employee paid
monthly claiming 16 allowances (for the personal exemption credit) would have a tax credit of $149.60 (16 x
$9.35).
Tax Table - California Instructions
How to Calculate California Withholding for 2012
Steps to calculate California withholding taxes are shown in the example below. You may also calculate
your withholding tax by going to At Your Service Online (http://blink.ucsd.edu/HR/benefits/AYSO/ ).
Example: An employee is paid $1,930.00 each biweekly pay period. The employee has a biweekly tax
deferral of $200. The employee claims married status with three regular allowances and four additional
allowances on the W-4 form.
Calculation of California 2011 Withholding Tax
First, determine if earnings are greater than amounts listed in "Table 1 - Low Income Exemption Table"; if so, income tax
can be calculated following the instructions. If not, no taxes are calculated.
Step 1:
Determine
taxable gross.
A. Gross Earnings
1930.00
B. Less tax-deferred deductions*
-200.00
C. Taxable Gross
Step 2:
Determine
wages subject
to withholding.
1730.00
D. Determine the number of each additional allowance (as listed on W-4, Section II, Line
3). If there are no additional allowances, go to Step 3. In this example, there are four
additional allowances
E. Determine the value of the additional allowance. (See "Table 2 - Itemized Deduction
Allowance Table" in Tax Table - California State Income Tax.)
F. Subtract the value of the additional allowances from Taxable Earnings
-154.00
1576.00
Step 3:
Determine
taxable
income.
G. Subtract standard deduction based on payroll period and marital status. (See "Table 3 Standard Deduction Table" in Tax Table - California State Income Tax.)
Step 4:
Calculate
withholding
taxes before
personal
exemption
credit.
Tax Computation: Use "Table 5 - Tax Rate Table" in Tax Table - California State Income
Tax
H. Adjusted Taxable Income (income subject to withholding)
-290.00
1286.00
I. Determine Payroll Period: Biweekly
J. Determine W-4 marital Status: Married
K. Determine appropriate tax table section: Biweekly Payroll Period/Married
L. Find the appropriate range by comparing your adjusted taxable income (Step 3) to the
ranges of the tax table section (K). For this example: The income of 1,294.00 is between
the range of "548 not over 1,300"
M. List the income subject to withholding (H)
1286.00
N. Subtract the lower value of the appropriate range (L). This is called the
marginal income
564.00
O. Difference
722.00
P. List tax rate for the range (K)
2.20%
Q. Multiply O by P
R. Add the tax listed on the table of marginal income. In this example, the tax amount on
$564.00 is ...
S. Total California tax withholding before credit (add Q and R)
Step 5:
Apply personal
exemption
credit.
15.88
6.20
22.08
T. Determine the number of personal allowances. This is based on the allowances listed on
the W-4 as regular allowances. In this example, there are three allowances
U. Determine the value of the allowances by applying the information from Table 4 and
subtract from S
V. Total California Tax Withholding
-12.95
9.13