{"metadata":{"id":"us-state-employment-2026-v1","country":"US","taxYear":2026,"effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","reviewedOn":"2026-10-25","reviewDueOn":"2026-11-25","basis":"Optional state income-tax schedule estimates for the supported full-year, same-state US wage household. California uses the FTB October 2026 published indexing schedules and standard deductions, with adjusted wages capped at $1,000,000 so additional high-income taxes are outside the model. New York uses 2026 IT-2105-I rate schedules and standard deductions only when adjusted wages are at most $107,650, before tax-benefit recapture applies. Adjusted wages are gross cash wages less supported traditional employee 401(k) deferrals. State credits, dependent exemptions, AMT, itemization, state adjustments and local taxes are excluded. California SDI is optional for covered wages at 1.3% of gross wages before traditional deferrals. Other employee programs and local taxes require entered additional costs. Legacy plans retain a combined manual regional quote.","sources":[{"id":"ca-indexing-2026","title":"California FTB: October 2026 indexing, deductions and state rate schedules","url":"https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/","monitoring":"text","contentSha256":"c44f39aa6cf5e861a92c7e0ea63c596766183b6efb567dd22053d6237bae6928"},{"id":"ca-sdi-2026","title":"California EDD: 2026 SDI contribution rate and uncapped covered wages","url":"https://edd.ca.gov/en/Payroll_Taxes/Rates_and_Withholding","monitoring":"text","contentSha256":"997ff70ee9d120768b6504e5296e8bef13f63492b9c039e364a5210038174b30"},{"id":"ca-wages","title":"California EDD: Retirement deferrals and state taxable wage bases","url":"https://edd.ca.gov/en/payroll_taxes/What_Are_Wages","monitoring":"text","contentSha256":"15b5438288469aa556d9f5a760eb9b43456c1dcca5962bb2c1ca68cf95bafef2"},{"id":"ny-estimated-tax-2026","title":"New York: 2026 IT-2105-I, standard deductions, state schedules and recapture threshold","url":"https://www.tax.ny.gov/pdf/2026/inc/it2105i_2026.pdf","monitoring":"manual"}]},"scope":"Optional CA/NY state schedule estimates within the model limits, before credits, dependent exemptions, state adjustments and AMT. Not complete state liability or withholding. Local taxes and other employee programs are entered separately.","states":{"CA":{"maximumAdjustedWages":1000000,"schedules":{"single":{"standardDeduction":5900,"bands":[[0,0.01,0],[11456,0.02,114.56],[27157,0.04,428.58],[42861,0.06,1056.74],[59498,0.08,2054.96],[75197,0.093,3310.88],[384109,0.103,32039.7],[460927,0.113,39951.95],[768213,0.123,74675.27]]},"joint":{"standardDeduction":11800,"bands":[[0,0.01,0],[22912,0.02,229.12],[54314,0.04,857.16],[85722,0.06,2113.48],[118996,0.08,4109.92],[150394,0.093,6621.76],[768218,0.103,64079.39],[921854,0.113,79903.9],[1536426,0.123,149350.54]]},"headOfHousehold":{"standardDeduction":11800,"bands":[[0,0.01,0],[22927,0.02,229.27],[54316,0.04,857.05],[70018,0.06,1485.13],[86654,0.08,2483.29],[102356,0.093,3739.45],[522385,0.103,42802.15],[626864,0.113,53563.49],[1044771,0.123,100786.98]]}}},"NY":{"maximumAdjustedWages":107650,"schedules":{"single":{"standardDeduction":8000,"bands":[[0,0.039,0],[8500,0.044,332],[11700,0.0515,473],[13900,0.054,586],[80650,0.059,4191]]},"joint":{"standardDeduction":16050,"bands":[[0,0.039,0],[17150,0.044,669],[23600,0.0515,953],[27900,0.054,1174]]},"headOfHousehold":{"standardDeduction":11200,"bands":[[0,0.039,0],[12800,0.044,499],[17650,0.0515,712],[20900,0.054,879]]}}}},"californiaSdiRate":0.013}