Resources: 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 How To: 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%
Addl Med Additional Medicare Tax 0.9% on wages earned in excess of $200,000
Fed OASDI/EE Social Security 6.2% on first $132,900 wages earned
CA Vol Dis/EE Short-Term Disability 1.0% on first $118,371 wages earned
CA Withholding State Income Tax DE-4 Rate
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