Short answer. EDD lists $7,000 per employee per calendar year for 2027. New employers pay 3.4%.
$7,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $7,000 (unchanged)
- 2026 wage base
- EDD: the UI and ETT taxable wage limit is $7,000 per employee per calendar year.
- New employer rate
- 3.4%. EDD assigns new employers 3.4% for two to three years, depending on section 982(b) of the Unemployment Insurance Code.
- Rate range
- 1.5%–6.2% (2027). Schedule F+ provides UI rates from 1.5% to 6.2% for both 2026 and 2027 (EDD). Employers under section 977(c) pay the highest rate plus 2%.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- California Employment Development Department (EDD)
- Notes
- California is the state DOL's 2026 Trust Fund Solvency Report and IRS's draft 2026 Schedule A (Form 940) expect to have a FUTA credit reduction for 2026 (potentially 1.5%, per DOL); the final list and rate come after November 10, 2026.
- Registration
- Register or open an account. Enroll in EDD's e-Services for Business to register and file (EDD Required Filings and Due Dates page).
Other amounts on the same official pages
- State Disability Insurance (SDI), withheld from employees: 1.4% (2027). EDD: 1.4% for 2027 (1.3% in 2026), with no taxable wage limit since January 1, 2024. SDI is disability insurance, not unemployment insurance.
- Employment Training Tax (ETT): 0.1%. 0.1% on the same first $7,000 per employee, in 2026 and 2027 (EDD).
What it costs: an example
Three employees at the new employer rate of 3.4% on the $7,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in California, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $3,000.00 | $102.00 | Not reached | $18.00 |
| Around the base | $7,000.00 | $238.00 | Q4 | $42.00 |
| Above the base | $13,000.00 | $238.00 | Q3 | $42.00 |
Total for the three: $578.00 state plus $102.00 federal. Run your own staff in the SUTA and FUTA calculator set to California.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
EDD: the DE 9 and DE 9C are due the first day of the month after the quarter and are delinquent if not filed by the last day of that month (April 30, July 31, October 31, January 31); a weekend or legal holiday moves the last day to the next business day.
Setting up the account for 2027
- Register for an unemployment tax account: Enroll in EDD's e-Services for Business to register and file (EDD Required Filings and Due Dates page).
- Set the 2027 wage base of $7,000 in payroll.
- Use 3.4% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- California EDD: Contribution Rates, Withholding Schedules, and Meals and Lodging Values
- California EDD: Payroll Tax Calendar
- California EDD: Required Filings and Due Dates
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
- IRS: draft Schedule A (Form 940) for 2026, created March 18, 2026 (draft, do not file)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
California unemployment tax questions
What is the California unemployment tax wage base for 2027?
$7,000 per employee, the same as 2026. EDD lists $7,000 per employee per calendar year for 2027.
What SUTA rate does a new employer pay in California?
3.4%. EDD assigns new employers 3.4% for two to three years, depending on section 982(b) of the Unemployment Insurance Code. On a full $7,000 base that's $238.00 per employee for the year.
Are there other California employer assessments on the same wages?
Employment Training Tax (ETT): 0.1%. 0.1% on the same first $7,000 per employee, in 2026 and 2027 (EDD).
When are California quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. EDD: the DE 9 and DE 9C are due the first day of the month after the quarter and are delinquent if not filed by the last day of that month (April 30, July 31, October 31, January 31); a weekend or legal holiday moves the last day to the next business day.
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