FAQs – 2012 California Withholding Schedule – Proposition 30 Changes
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As a result of the passage of the Proposition 30, the 2012 withholding schedules have been replaced.
Per Proposition 30, the schedules are effective for the year 2012.
The new 2012 and 2013 schedules are available online on the Rates and Withholding page.
Since the new schedules are for the entire year of 2012, it is possible that your employee may be under withheld for the year. Questions regarding Personal Income Tax (PIT) should be directed to the FTB’s website or call the FTB at 1-800-852-5711.
Questions regarding California Personal Income Tax (PIT) should be directed to the Franchise Tax Board’s (FTB) website or call the FTB at 1-800-852-5711.
Your California deposit due dates are still based on the amount of accumulated PIT withheld and your Federal Deposit Schedule. Please refer to the Timely Payroll Tax Deposits page for the current California Deposit Requirements.
- I withheld Personal Income Tax (PIT) using the schedules published in the 2012 California Employer’s Guide which have now been revised. According to the new schedules, I did not withhold enough money. Do I need to withhold extra PIT this pay period to make up the difference?
No. Employers may not withhold PIT retroactively from wages without the express written consent of the employee. There is no legal authority to retroactively withhold PIT.