Tax Rate Information

Yes

Changes for 2016

Payroll Tax Rate

The Social Security Administration (SSA) has announced that the 2016 social security wage base will be $118,500, unchanged from 2015.  The FICA tax rate will remain the same at 6.2% for the employee portion to match with the employer portion. There is no limit to wages subject to the Medicare Tax; therefore, all covered wages are still subject to the 1.45% until an employee reaches $200,000 an additional .9% to the employee Medicare Tax will be withheld for the employee portion only.  The maximum social security tax that employees and employers will each pay in 2016 is $7,347.00, also unchanged from 2015.

California State Disability Tax

For 2016 the State Disability Insurance (SDI) taxable wage limit will be $106,742.00, an increase of $2,364.00 from the 2015 wage base of $104,378.00. The employee contribution rate will change to 0.9% on annual earnings up to the wage base. The maximum tax withhold for California State Disability is $960.68.

Changes for 2015

Payroll Tax Rate

The Social Security Administration (SSA) has announced that the 2015 social security wage base will be $118,500, an increase of $1,500 from the 2014 wage base of $117,000. However, the FICA tax rate will remain the same at 6.2% for the employee portion to match with the employer portion. There is no limit to wages subject to the Medicare Tax; therefore, all covered wages are still subject to the 1.45% until an employee reaches $200,000 an additional .9% to the employee Medicare Tax will be withhold for the employee portion only.  The maximum social security tax that employees and employers will each pay in 2015 is $7,347.00. This is an increase of $204.60 from the 2014 maximum tax of $7,254.00.

California State Disability Tax

For 2015 the State Disability Insurance (SDI) taxable wage limit will be $104,378.00, an increase of $2,742.00 from the 2014 wage base of $101,636.00. The employee contribution rate will change to 0.9% on annual earnings up to the wage base.  The maximum tax withhold for California State Disability is $939.40.

Changes for 2014

Payroll Tax Rate

The Social Security Administration (SSA) has announced that the 2014 social security wage base will be $117,000, an increase of $3,300 from the 2013 wage base of $113,700. However, the FICA tax rate will be changed to 6.2% for the employee portion to match with the employer portion. There is no limit to wages subject to the Medicare Tax; therefore, all covered wages are still subject to the 1.45% until an employee reaches $200,000 an additional .9% to the employee Medicare Tax will be withhold for the employee portion only. The maximum social security tax that employees and employers will each pay in 2014 is $7,254.00. This is an increase of $204.60 from the 2013 maximum tax of $7,049.40.

California State Disability Tax

For 2014 the State Disability Insurance (SDI) taxable wage limit will be $101,636.00, an increase of $756.00 from the 2013 wage base of $100,880.00. The employee contribution rate will remain the same at 1.00% on annual earnings up to the wage base. The maximum tax withhold for California State Disability is $1,016.36.

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Contact Information

Payroll
Finance Office

Maher Hall 112
5998 Alcalá Park
San Diego, CA 92110

Phone: (619) 260-4818
Fax: (619) 260-2988
payroll@sandiego.edu

Office Hours

Monday - Friday: 9 a.m. - 4 p.m.