Tax Rates, Wage Limits, and Value 

                        of Meals and Lodging

     Maximum            Maximum                       DI Elect  
                                                                      Value of Meals
      Taxable           UI Tax %                      Coverage
     Wage Base                             SDI 
                                       ETT Tax Qtrly 
Year UI    DI           Unrated Rated  %   %   Wages    Tax %   Day   BR.  LU.       DI.     UNID.

2024 7,000 None1        3.4        6.2 0.1 1.1        * 9.78    14.85 3.05 4.55      7.25    5.35

2023 7,000 153,164      3.4        6.2 0.1 0.9        * 6.93    13.85 2.85 4.25      6.75    4.95

2022 7,000 145,600      3.4        6.2 0.1 1.1        * 5.64    12.95 2.65 4.00      6.30    4.65

2021 7,000 128,298      3.4        6.2 0.1 1.2        * 6.84    12.45 2.55 3.85      6.05    4.45

2020 7,000 122,909      3.4        6.2 0.1 1.0        * 5.25    12.05 2.45 3.70      5.85    4.30

2019 7,000 118,371      3.4        6.2 0.1 1.0        * 5.13    11.80 2.40 3.65      5.75    4.25

2018 7,000 114,967      3.4        6.2 0.1 1.0        * 4.59    11.60 2.40 3.55      5.65    4.15

2017 7,000 110,902      3.4        6.2 0.1 0.9        * 4.55    11.50 2.35 3.55      5.60    4.15

     *  The Disability Insurance Elective Coverage quarterly wages are the greater of $1,150 
     or 25% of the profit shown on the individual’s IRS Schedule SE, as reported on or 
     before April 15 of the preceding tax year (e.g., on the 2022 Internal Revenue Service 
     schedule for 2024).
     1
      Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maxi-
     mum withholdings for each employee subject to SDI contributions.

     Note:  Lodging: (66.67 percent of ordinary rental value, but not to exceed the  
           maximum or be less than the minimum listed under the Value of Lodging table.)  
           These values apply to non-maritime employees only.

                                       Value of Lodging

                            Year       Max. Per Month   Min. Per Week

                        2024             $1852          $60.05
                        2023             $1759          $57.05
                        2022             $1715          $55.60
                        2021             $1688          $54.75
                        2020             $1607          $52.10
                        2019             $1528          $49.55
                        2018             $1456          $47.25
                        2017             $1387          $45.00

DE 3395 Rev. 67 (12-23) (INTERNET)         Page 1 of 1                                       CU