Coverage: Any business having at least one employee during the current or preceding calendar year, provided wages paid in any calendar quarter exceed $100.
Rates: 1.5% — 6.2% (2005 through 2009); 3.4 % for new employers for 2008; 0.1% special contribution to Employment and Training Fund by certain employers
Taxable Wage Limit: $7,000 for 2008 and 2009
Employee Withholding: None
Administration:
Employment Development Department
800 Capitol Mall, MIC 83
Sacramento, CA 95814
Telephone: (800) 758-0398