STATE INFORMATION

CALIFORNIA

Type of Rating   Reserve Ratio
Taxable Wage Base   $7,000
Minimum Tax Rate   1.5% (.015)
Maximum Positive Tax Rate   5.9% (.059)
Maximum Tax Rate   6.2% (.062)
Weekly Benefit Amount 26 Weeks $450
Tax Rating Period Benefits and Contributions 7/1 - 6/30
  Taxable Payroll 1/1-12/31
Tax Year   1/1 - 12/31
New Employer Rate   3.5% (.035)
Voluntary Contributions Not allowed when using Table E, F or F+ Yes
Tax Rate Notices Mailed November or December  

INTERPRETATION OF AVAILABLE INFORMATION AT TIME OF PRESENTATION BELIEVED TO BE CORRECT BUT NOT GUARANTEED