Instructions For Form De 88/de 88all - Payroll Tax Deposit Coupon - Employment Development Department Page 5
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15TAXABLE WAGES
Taxable wages are the wages paid to employees that are subject to payroll taxes based on the following annual limits:
TAX
TAXABLE WAGE LIMIT
Unemployment Insurance (UI)
First $ 7,000.00 in wages per employee per year
Employment Training Tax (ETT)
First $ 7,000.00 in wages per employee per year
State Disability Insurance (SDI)
First $46,327.00 in wages per employee per year
HOW TO CALCULATE TAXABLE WAGES
EXAMPLE: An employer has two employees. In the first quarter, Employee #1 is paid $8,000.00 and Employee #2 is
paid $5,000.00.
First Quarter Taxable Wages
UI and/or ETT
SDI
Employee #1
$ 7,000.00
$ 8,000.00
Employee #2
$ 5,000.00
$ 5,000.00
TOTAL TAXABLE WAGES
$12,000.00
$13,000.00
In the second quarter, Employee #1 is paid $25,000.00 and Employee #2 is paid $1,000.00.
Second Quarter Taxable Wages
UI and/or ETT
SDI
Employee #1
$
0.00
$25,000.00
Employee #2
$ 1,000.00
$ 1,000.00
TOTAL TAXABLE WAGES
$ 1,000.00
$26,000.00
In the third quarter, Employee #1 is paid $5,000.00 and Employee #2 is paid $8,000.00.
Third Quarter Taxable Wages
UI and/or ETT
SDI
Employee #1
$
0.00
$ 5,000.00
Employee #2
$ 1,000.00
$ 8,000.00
TOTAL TAXABLE WAGES
$ 1,000.00
$13,000.00
In the fourth quarter, Employee #1 is paid $10,000.00 and Employee #2 is paid $15,000.00.
Fourth Quarter Taxable Wages
UI and/or ETT
SDI
Employee #1
$
0.00
$ 8,327.00
Employee #2
$
0.00
$15,000.00
TOTAL TAXABLE WAGES
$
0.00
$23,327.00
DE 88ALL-I Rev. 14 (1-02) (INTERNET)
Page 4 of 14
CU
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