Employment Training Tax (ETT)

The ETT provides funds to train employees in targeted industries to improve the competitiveness of California businesses. The ETT funds promote a healthy labor market and helps California businesses invest in a skilled and productive workforce and develop the skills of workers who directly produce or deliver goods and services.

The ETT is an employer-paid tax. Employers subject to ETT pay one-tenth of 0.1 percent (.001) on the first $7,000 in wages paid to each employee in a calendar year. The tax rate is set by statute at 0.1 percent (.001) of UI taxable wages for the employers with positive UI reserve account balances and employers subject to Section 977(c) of the CUIC. The maximum tax is $7 per employee, per year ($7,000 x .001).

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