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2026 federal and California rules

Estimate one California paycheck

Combine federal W-4 withholding and employee FICA with California DE 4 Method B withholding and 1.3% SDI. Enter California wage bases separately when payroll treatment differs.

2026 federal and California paycheck estimate

Use one pay period and the employee’s federal W-4 and California DE 4 elections. The PIT and SDI wage fields let payroll taxability stay explicit.

Confirm taxable wage treatment with payroll.
2026 SDI is 1.3% with no wage limit.
Federal adjustments, deductions and year-to-date wages
Example: $3,000 biweekly, single, one California allowance$2,283.58
Federal withholding
$320.38
Employee FICA
$229.50
California PIT
$127.54
California SDI
$39.00
Assumes the entered gross amount is also subject to California PIT and SDI. Actual deduction coding can change each wage base.
Withholding is not annual tax liability

A paycheck estimate does not predict a refund or balance due. It also does not include employer payroll taxes, garnishments, benefits not entered, local deductions or an employee-specific payroll system’s rounding.

How California Method B is applied

  1. Annualize the California PIT wages for the selected pay period.
  2. Apply the low-income exemption and subtract estimated-deduction allowances and the standard deduction.
  3. Use the 2026 filing-status schedule and subtract the allowance credit.
  4. Divide back to the pay period, add requested extra withholding and calculate SDI separately.

Sources

Checked 2026-08-17

California Property Tax: An Overview (Publication 29)

taxable assessed value, 1 percent secured base rate, voter-approved debt component, supplemental assessment definition.

Open California State Board of Equalization