EmpleoPregunta 926 de 1605

In California, which payroll tax that funds unemployment benefits is paid entirely by the employer, not deducted from the employee's wages?

a.State Disability Insurance (SDI)
b.The employee's share of Social Security
c.Unemployment Insurance (UI) tax
d.California Personal Income Tax withholding

Explicación

In California, Unemployment Insurance (UI) tax is an employer-paid payroll tax; it is not withheld from employee wages. By contrast, State Disability Insurance (SDI) is withheld from the employee's pay, and personal income tax is withheld from wages. Social Security (FICA) is split between employer and employee. The Employment Training Tax (ETT) is also employer-paid.

Referencia Legal: EDD Unemployment Insurance Code

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Revisado por Abraham Chen Licensed California General Contractor (CSLB License #1101856 verificar)
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