Skip to Main Content
Employment Development Department
Employment Development Department

Interest Rate

Interest is charged on all delinquent taxes (Unemployment Insurance, Employment Training Tax, State Disability Insurance, and Personal Income Tax withholdings).

The interest rate is established pursuant to Section 19521 of the California Revenue and Taxation Code. The interest rate is adjusted semiannually based on the short-term federal rates in January and July of each year.

Interest is compounded daily on:

Interest is required as there is no provision in the California Unemployment Insurance Code to waive or cancel interest.

Use the daily interest factors in the table below to calculate the interest due on delinquent amounts.

Interest Due on Delinquent Amounts
Delinquency Date Interest Rate Daily Interest Factor
07/01/16 to 12/31/16 3% 0.000082
01/01/16 to 06/30/16 3% 0.000082
07/01/15 to 12/31/15 3% 0.000082
01/01/15 to 06/30/15 3% 0.000082
07/01/14 to 12/31/14 3% 0.000082
01/01/14 to 06/30/14 3% 0.000082
07/01/13 to 12/31/13 3% 0.000082
01/01/13 to 06/30/13 3% 0.000082
07/01/12 to 12/31/12 3% 0.000082
01/01/12 to 06/30/12 4% 0.000110
07/01/11 to 12/31/11 3% 0.000082
01/01/11 to 06/30/11 4% 0.000110

For assistance, call our toll-free number 1-888-745-3886 or visit your local Employment Tax Office.