Resources & Job Aids: Tax Deduction Codes, Descriptions, and Rates
- Payroll is required to deduct all federal and state income taxes listed below from employee’s taxable earnings each pay period.
- Registered degree-seeking students, working part-time (Pay Group - STU), are only subject to Federal and California State withholding taxes.
- Federal and California State withholding tax rates are determined by the total number of allowances declared by the employee on the W-4 and DE-4 forms. For help changing your federal and state withholding allowances, review Quick Steps: Declare or Change Withholding Allowance.
| Tax Deduction Code | Description | Tax Rate |
|---|---|---|
| Fed Withholding | Federal Income Tax | W-4 Rate |
| Fed MED/EE | Medicare | 1.45% |
| Fed OASDI/EE | Social Security | 6.2% on first $97,500 wages earned |
| CA Vol Dis/EE | Short-Term Disability | 0.6% on first $83,389 wages earned |
| CA Withholding | State Income Tax | DE-4 Rate |
