Coverage: Any business having at least one employee during the current or preceding calendar year if wages paid in any calendar quarter exceed $100.
Employer Tax Rate: None, but elective coverage rate is 1.97% (2007).
Withholding Rate: .8% (2008)
Taxable Wage Limit: $86,698 (2008)
Administration:
Employment Development Department
Director of Employment Development
800 Capitol Mall
Sacramento, California 95814
Telephone: (888) 745-3886 (Taxpayer Assistance Center)