The rule.
State Income Tax Rate
1–13.3%
Additional Payroll Deductions
Yes — SDI
Wage Garnishment Limit
25% disposable or 50% of disposable above 40x state min wage
Processing Fee Permitted
No additional fee
Additional Agency
Yes — EDD
Key Notes
Most complex. 13.3% top rate. SDI deducted separately. Wage garnishment formula differs from federal — more protective of employees. Child support: strict rules.
Most complex. 13.3% top rate. SDI deducted separately. Wage garnishment formula differs from federal — more protective of employees. Child support: strict rules.
Last verified: June 2026.
What's in the Payroll Tax & Wage Garnishment workbook
What's in the workbook
Payroll Tax & Garnishment — every state covered. Visible items show the chapters; locked items reveal the structural depth.
- ✓State Reference
- ✓Compliance Checklist
- ✓Monthly Updates
- 🔒Initial Assessment
- 🔒Garnishment Processing
- 🔒Recordkeeping
$39
Payroll Tax & Wage Garnishment — instant download, Excel + Google Sheets, free monthly updates for life.
Join the waitlist →