California Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $16.90/hr | $16.90/hr (Jan 1, 2026); local rates higher in many cities |
| Pay Frequency | Twice monthly | |
| Overtime Rules | Complex: varies by live-in/live-out and personal care/other domestic. Live-out other: 1.5x after 8hrs/day, 2x after 12hrs/day; live-in: 1.5x after 9hrs/day and 45hrs/week | |
| Record Retention | 3 years |
Withholding Form: DE 4
Registration: Register online
Threshold: (all employers)
Program: State Disability Insurance (SDI) + Paid Family Leave (PFL)
| Item | Value |
|---|---|
| Employer Contribution | Yes |
| Employee Contribution | Yes |
| Max Weeks | 8 weeks |
Yes -- min 24hrs by day 120; 40hrs by day 200; cities may require more; Yes (Paid Family Leave); Yes (State Disability Insurance)
Accrual Rate: Progressive (varies)
Annual Cap: 40 hrs/5 days
Yes -- min 24hrs by day 120; 40hrs by day 200; cities may require more; Yes (Paid Family Leave); Yes (State Disability Insurance)
Deadline: Within 20 days of hire
Report Online: File report
CalSavers retirement program mandatory registration; paystubs required (itemized); training repayment agreements (TRAP) are illegal; mileage reimbursement required if employee drives for work
Mandatory retirement program registration
CalSavers retirement program mandatory registration by Dec 31
California Family Rights Act (4+ employees): 12 weeks unpaid + 5 days bereavement
Form DE 4
California state income tax withholding form
Purpose: Employee completes for state tax withholding
California state form
Purpose: State compliance
California state form
Purpose: State compliance
California state form
Purpose: State compliance
California state form
Purpose: State compliance
California state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
Unemployment insurance and workforce regulations
Tax withholding and registration
New hire reporting portal
Workers' compensation insurance
Paid family and medical leave
State agency