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   "url": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
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   "checked": "2026-10-18"
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   "source": "Internal Revenue Service — Topic No. 751, Social Security and Medicare withholding rates",
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   "url": "https://www.irs.gov/instructions/i8959",
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  },
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   "jurisdiction": "Alabama",
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   "jurisdiction": "California",
   "figure": "withholding.lowIncomeExemption.mfj",
   "value": 37791,
   "source": "California Employment Development Department — California Withholding Schedules for 2026 — Method B, Exact Calculation Method (Tables 1–7)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf",
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  {
   "jurisdiction": "California",
   "figure": "withholding.lowIncomeExemption.hoh",
   "value": 37791,
   "source": "California Employment Development Department — California Withholding Schedules for 2026 — Method B, Exact Calculation Method (Tables 1–7)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf",
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  {
   "jurisdiction": "California",
   "figure": "withholding.credit.perUnit",
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   "source": "California Employment Development Department — California Withholding Schedules for 2026 — Method B, Exact Calculation Method (Tables 1–7)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf",
   "taxYear": 2026,
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  {
   "jurisdiction": "California",
   "figure": "withholding.credit.units.single",
   "value": 1,
   "source": "California Employment Development Department — DE 4 (2026), Employee’s Withholding Allowance Certificate — Worksheet A (1 allowance for yourself, 1 for your spouse; no separate head-of-household allowance)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de4.pdf",
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   "checked": "2026-10-18"
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  {
   "jurisdiction": "California",
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   "source": "California Employment Development Department — DE 4 (2026), Employee’s Withholding Allowance Certificate — Worksheet A (1 allowance for yourself, 1 for your spouse; no separate head-of-household allowance)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de4.pdf",
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  {
   "jurisdiction": "California",
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   "source": "California Employment Development Department — DE 4 (2026), Employee’s Withholding Allowance Certificate — Worksheet A (1 allowance for yourself, 1 for your spouse; no separate head-of-household allowance)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de4.pdf",
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   "checked": "2026-10-18"
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  {
   "jurisdiction": "California",
   "figure": "withholding.pretaxTreatment.k401",
   "value": "true",
   "source": "California Employment Development Department — DE 231TP, Information Sheet: Types of Payments — 401(k) employee deferrals (subject to SDI, not PIT), Section 125 benefits (not subject to SDI), HSA contributions (subject to SDI and PIT)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de231tp.pdf",
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  {
   "jurisdiction": "California",
   "figure": "withholding.pretaxTreatment.section125",
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   "source": "California Employment Development Department — DE 231TP, Information Sheet: Types of Payments — 401(k) employee deferrals (subject to SDI, not PIT), Section 125 benefits (not subject to SDI), HSA contributions (subject to SDI and PIT)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de231tp.pdf",
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   "figure": "withholding.pretaxTreatment.hsa",
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   "source": "California Employment Development Department — DE 231TP, Information Sheet: Types of Payments — 401(k) employee deferrals (subject to SDI, not PIT), Section 125 benefits (not subject to SDI), HSA contributions (subject to SDI and PIT)",
   "url": "https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de231tp.pdf",
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  {
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   "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/",
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  {
   "jurisdiction": "California",
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   "value": "none",
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   "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/",
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   "source": "U.S. Department of Labor, Wage and Hour Division — Minimum Wages for Tipped Employees (table effective July 1, 2026) — California listed among states requiring full state minimum wage before tips",
   "url": "https://www.dol.gov/agencies/whd/state/minimum-wage/tipped",
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  {
   "jurisdiction": "California",
   "figure": "tippedMinWage",
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   "url": "https://www.dol.gov/agencies/whd/state/minimum-wage/tipped",
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   "checked": "2026-10-18"
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  {
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   "figure": "tipCredit",
   "value": "not allowed",
   "source": "U.S. Department of Labor, Wage and Hour Division — Minimum Wages for Tipped Employees (table effective July 1, 2026) — California listed among states requiring full state minimum wage before tips",
   "url": "https://www.dol.gov/agencies/whd/state/minimum-wage/tipped",
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   "source": "California Department of Industrial Relations, Labor Commissioner’s Office — Overtime — Frequently Asked Questions (general overtime provisions)",
   "url": "https://www.dir.ca.gov/dlse/faq_overtime.htm",
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   "figure": "notModeled",
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}