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  • News/Announcement
 Federal & CA Tax Rates
 ..:: Los Angeles Minimum Rates 2017-2021 ::.. 
E-file and E-pay Mandate for Employers (Assembly Bill 1245)
New state law mandates electronic submission of tax returns, wage reports, and payroll tax deposits for all employers.
Beginning January 1, 2017, employers with 10 or more employees will be required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). All remaining employers will be subject to this requirement beginning January 1, 2018. Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD will remain subject to those requirements.
2016 Form 1096. Annual Summary and Transmittal of U.S. Information Returns
2016 Form 1099-MISC Miscellaneous Income
Due dates. Furnish Copy B of this form to the recipient by January 31, 2017. The due date is extended to February 15, 2017, if you are reporting payments in box 8 or 14.
File Copy A of this form with the IRS by January 31, 2017, if you are reporting payments in box 7. Otherwise, file by February 28, 2017, if you file on paper, or by March 31, 2017, if you file electronically. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. The IRS does not provide a fill-in form option.
2016 Form W-2 Wage and Tax Statement
Due dates. By January 31, 2017, furnish Copies B, C, and 2 to each person who was your employee during 2016.
By January 31, 2017, send Copy A of Form(s) W-2 and W-3 to the SSA. If you file electronically, the due date is also January 31, 2017.
2016 Form W-3. Transmittal of Wage and Tax Statements
Form 2016 W-2 W-3 new due date for filing with SSA: January 31, 2017
2016 General Instruction for Forms W-2 and W-3
New due date for filing with SSA. The due date for filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA is now January 31, 2017, whether you file using paper forms or electronically.
Extensions of time to file. Extensions of time to file Form W-2 with the SSA are no longer automatic. For filings due on or after January 1, 2017, you may request one 30-day extension to file Form W-2 by submitting a complete application on Form 8809, Application for Extension of Time to File Information Returns, including a detailed explanation of why you need additional time and signed under penalties of perjury. The IRS will only grant the extension in extraordinary circumstances or catastrophe. See Extension to file for more information. This does not affect extensions of time to furnish Forms W-2 to employees. See Extension of time to furnish Forms W-2 to employees for more information.
 ..:: 2016 YEAR-END TAX FORMS DUE DATE ::.. 
Form Tax Type Due Date
940 Federal Unemployment (FUTA) January 31, 2017
941 Federal Income Tax, social security, Medicare (Quarterly Filers) January 31, 2017
944 Federal Income Tax, social security, Medicare (Annual Filers) January 31, 2017
W-2 Copies B, C and 2 (employee copies) January 31, 2017
W-2 (manual filers) Copy A (SSA copy) January 31, 2017
W-2 (electronic filers) Copy A (SSA copy) January 31, 2017
W-3 (required for manual filers only) Summary of W-2 Statements (SSA copy) January 31, 2017
1099-MISC Copies B and 2 (recipient copy) January 31, 2017
1099-MISC (manual filers) Copy A (IRS copy) January 31, 2017
1099-MISC (electronic filers) Copy A (IRS copy) March 31, 2017
1096 (required for manual filers only) Copy A (IRS copy) February 28, 2017
 ..:: Tax News ::.. 
2016 California Rates, Withholding Schedules, and Meals and Lodging Values:
The Employment Training Tax (ETT) rate for 2016 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.
The State Disability Insurance (SDI) withholding rate for 2016 is 0.9 percent. The taxable wage limit is $106,742 for each employee per calendar year. The maximum to withhold for each employee is $960.68.
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed to you in December, with a mailing date of December 31. Employers will have 60 days from the December 31 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.
New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years. This will depend on when you meet the criteria under Section 982(b) of the California Unemployment Insurance Code (CUIC). If you purchased an established business, you have the option of acquiring the previous owner's UI tax rate (see Purchasing a Business With Employees).
 ..:: 2016 California Minimum Wage per hour ::.. 
Effective January 1, 2016, the minimum wage in California is $10.00 per hour.
City of San Jose, California:
Jan 1, 2015: $10.30 per hour
Jan 1, 2016: $10.30 per hour
City of Los Angeles. How much will wages increase?
The Economic Development Committee wants the city's minimum wage to be $15 per hour by July 1, 2020. Wages would gradually increase beginning next year:
Jan 1, 2015:   $10.00
July 1, 2016:   $10.50
July 1, 2017:   $12.00
July 1, 2018:   $13.25
July 1, 2019:   $14.25
July 1, 2020:   $15.00
2016 California Minimum Wage per hour:
California: $9, increasing to $10 on Jan. 1.
City of Los Angeles: $10.00 on Jan. 1. $10.50 on July 1, increasing each Jul1 to $15.00.
San Francisco: $12.25, increasing each July 1 to $15 in 2018 with annual inflation increases thereafter.
Oakland: $12.25, with annual inflation increases.
Berkeley: $10, $11 on Oct. 1, $12.53 in October 2016.
San Jose: $10.30, with annual inflation increases.
Palo Alto: $9, increasing to $11 on Jan. 1.
Mountain View: $10.30 with annual inflation increases.
Sunnyvale: $10.30 with annual inflation increases.
 ..:: Announcement ::.. 

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