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 FEDERAL INFORMATION -----------------------------------------------------------------------

MINIMUM WAGE - Current - $8.00 for California in general see Minimum Wage History (Caution, there are exceptions such as the city of San Francisco) 

WITHHOLDING:

FICA:                                                    FUTA (Employer):
  Taxable Wage Base:                             Taxable Wage Base: $ 7,000.
    $ 110,100. (Social Security)                Rate of Tax:    6.0%
    $ Infinite (Medicare)                            Maximum Credit: 5.4%
    Maximum FICA Contribution:              Net Tax: 0.6%
    $ 11,450.40  (Social Security)             Potential Maximum $42  
    $ Infinite  (Medical)
 

  RATE OF TAX: (employer and employee)
    10.4% (6.2% employer & 4.2% employee)
    1.45% each (Medicare)
    13.30% both up to $ 110,100.
    2.9% both > $ 110,100.

IRS - "Voluntary UI program is not in effect for 2012"

CALIFORNIA STATE INFORMATION------------------------------------

SUI (Employer)
    Taxable Wage Base: $ 7,000.
    New Business Rate: 3.4% (yours may be less or greater, range is 1.5% - 6.2%)

ETT (Employer)
    Rate of Tax: .00 - 0.1%

SDI (Employee)
    Taxable Wage Base: $ 95,585
    Maximum Tax Contributions $955.85
    Rate of Tax: 1.0% 

OVERTIME ISSUES:  Unless employees vote to adopt alternative work schedules - Most California employers (except public employers) are required to pay time & a half for hrs worked beyond eight in a workday, and double time after 12 hrs. The Federal Law that became effective August 23, 2004 is trumped by California  State Law.  California Law has its own set of overtime rules, which have not changed for several years.  For more information on the subject please refer your questions to the California Employment Development Department.