The 2025 statutory rates that drive employer costs — and any PEO quote — in California.
| SUI wage base | $7,000 | verified |
| SUI new-employer rate | 3.40% | verified |
| SUI cost per employee (at new-employer rate) | $238/yr | |
| FUTA effective rate | 1.8% | verified |
| Workers' comp index (per $100 payroll) | $1.78 | likely |
| FICA (federal, all states) | 7.65% | verified |
California is a FUTA credit-reduction state: the effective federal unemployment rate is 1.8% instead of the standard 0.6%.
The workers' comp index is a payroll-weighted average — your actual rate depends on class-code mix. Office-heavy firms run well below the index; construction and transportation run well above it.