ca-payrollSource-cited draft Tier 2 California content skill for employer payroll compliance covering tax year 2025. Includes the 13.3% top PIT bracket with 1% mental health surtax over $1M, SDI 1.2% with no wage cap (SB 951), Form DE 9/DE 9C quarterly returns, the CalSavers retirement mandate for 1+ employees, AB5 / ABC test contractor classification, DE 542 reporting for $600+ contractors, supplemental withholding at 10.23% for bonuses/stock options and 6.6% for other supplemental wages, ETT 0.1% on first $7,000, and SUI with $7,000 base and 1.5-6.2% experience-rated range. Covers federal payroll interactions and CA labor-code wage statement requirements.