EmploymentQuestion 927 of 1632
Which of the following California payroll contributions is withheld from the EMPLOYEE's wages rather than paid by the employer?
a.Employment Training Tax (ETT)
b.Unemployment Insurance (UI)
c.State Disability Insurance (SDI)
d.The employer's FUTA obligation
Explanation
State Disability Insurance (SDI), which funds California's disability and paid family leave benefits, is deducted from the employee's wages. UI and ETT are employer-paid, and FUTA (Federal Unemployment Tax Act) is entirely an employer obligation. Knowing which taxes are employer-paid versus employee-withheld is essential for correct payroll administration.
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Reviewed by Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — verify)