State income tax (SIT) is withheld from employee earnings each payroll (and later paid)—there are a few factors that go into the income tax calculation.
Each state has its own rate for supplemental withholding as well, which can be found below.
It's calculated using the following information:
Actual rates differ for each state. Gusto calculates your employees' state income tax using the tax withholding information entered into Gusto and the state's current tax tables.
Some states have a range based on the wage amount. Unless otherwise noted, these rates apply for all calculation methods (current aggregation, flat, and previous aggregation).
|Alaska||No income tax|
|Arizona||No supplemental rate|
|California||6.6% - 10.23%|
|Connecticut||No supplemental rate|
|Delaware||No supplemental rate|
|District of Columbia||No supplemental rate|
|Florida||No income tax|
|Georgia||2% - 5.75%|
|Hawaii||No supplemental rate|
|Kentucky||No supplemental rate|
|Louisiana||No supplemental rate|
|Maryland||No supplemental rate|
|Massachusetts||No supplemental rate|
|Mississippi||No supplemental rate|
|Nevada||No income tax|
|New Hampshire||No income tax|
|New Jersey||No supplemental rate|
|South Dakota||No income tax|
|Tennessee||No income tax|
|Texas||No income tax|
|Utah||No supplemental rate|
|Vermont||6.6% (30% of the Federal rate on payments up to $1M, and 11.1% on payments more than $1M)|
|Washington||No income tax|
|West Virginia||3% - 6.5%|
|Wisconsin||4 %, 5.84%, 6.27% or 7.65% depending on the gross salary of the employee|
|Wyoming||No income tax|