State-specific employer taxes (CA ETT, VT, NV, OR)

This guide covers: where to set the per-client options for the state employer taxes Payrollix supports beyond standard unemployment insurance. Most are calculated automatically once the option is set correctly.

All of these live in Client → Settings → Taxes tab, and each section only appears when the client's state matches.

California — Employment Training Tax (ETT)

What it does: Sets the employer's ETT rate — 0.1% on the first $7,000 of wages for subject employers, or 0% if your EDD notice shows you're not subject.

Where: Settings → Taxes → CA Employment Training Tax (ETT) (also editable on the SUI Rates page).

Steps:

1. Enter the ETT rate as a percent (e.g. 0.1 for 0.1%).
2. If your EDD rate notice shows the client isn't subject to ETT, set it to 0.
3. Save. ETT then calculates on each California payroll and reports on the DE 9.

CA State Disability Insurance (SDI) is calculated automatically at the current rate (1.3% for 2026, no wage cap) — no setting needed.

Vermont — Child Care Contribution

What it does: Vermont's 0.44% Child Care Contribution on all wages. The employer owes the full amount by default; you may elect to withhold the 0.11% employee share.

Where: Settings → Taxes → VT Child Care Contribution (CCC).

Steps:

1. Leave the box unchecked to have the employer pay the full 0.44%.
2. Check "Withhold the employee share (0.11%)" to take a quarter of it from employees instead.
3. Save. It calculates on each Vermont payroll and remits with your Vermont withholding.

Nevada — Modified Business Tax (MBT)

What it does: Selects the MBT rate class. General businesses pay 1.17% on quarterly wages over $50,000; financial institutions and mining pay 1.554%.

Where: Settings → Taxes → NV Modified Business Tax (MBT).

Steps:

1. Leave unchecked for the general 1.17% rate.
2. Check "Financial institution / mining" only if that applies.
3. Save. MBT is an employer-only, quarter-end tax and is computed on the quarter's Nevada wages.

Oregon — transit payroll tax (TriMet / Lane)

What it does: Sets the transit district for the client's worksite, so the correct employer transit tax applies to Oregon wages (TriMet ≈0.82%, Lane 0.80% for 2026).

Where: Settings → Taxes → OR Transit Payroll Tax → Transit district.

Steps:

1. Choose TriMet, Lane, or None based on where the work is performed.
2. Save. The employer transit tax then calculates on each Oregon payroll.

Colorado — Occupational Privilege Tax (OPT)

No setting is required. Payrollix applies OPT automatically for employees who work in a city that levies it (Denver, Greenwood Village, Sheridan) and earn above that city's monthly threshold, tracking both the employee and employer portions.

For background on any of these, see our blog series on state employer payroll taxes.