CA ETT

The CA ETT (Employment Training Tax) is an employer-paid tax. Employers subject to ETT pay one-tenth of 0.1 percent (.001) on the first $7,000 in wages paid to each employee in a calendar year. The tax rate is set by statute at 0.1 percent (.001) of UI taxable wages for the employers with positive UI reserve account balances and employers subject to Section 977(c) of the CUIC. The maximum tax is $7 per employee, per year ($7,000 x .001).

Since it is employer side tax, ezPaycheck payroll software will not withhold it from employee paychecks. And employees will not see the ETT on their paystubs.

Related Links:

CA State Tax Table

http://www.halfpricesoft.com/2014/taxrate-california-2014.asp

CA Payroll Software

http://www.halfpricesoft.com/california-payroll-software.asp