Find information and resources about required filings and due dates to help you follow California’s payroll tax laws.
Employers are required to report specific information periodically. You can find more detailed information to follow in the California Employer’s Guide (DE 44) (PDF). We also offer no-fee seminars to help you follow California’s payroll tax laws
You are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us. You can use e-Services for Business to fulfill this e-file and e-pay mandate.
These are the most common forms that you are required to file with us:
You must report all new or rehired employees who work in California to the New Employee Registry within 20 days of their start date. The start date is the first day services were performed for wages.
If you are required to file a federal Form 1099-MISC, you must report specific information to us. This information will be used to locate parents who fail to pay child support.
You are required to submit a DE 542 to us within 20 days if you hire an independent contractor and all of the following apply:
You must file both a Quarterly Contribution Return and Report of Wages (DE 9) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter.
The DE 9 reconciles reported wages and paid taxes for each quarter. If your DE 9 shows an overpayment, we will send you a refund automatically. If a tax payment is due, you should submit your payment separately with a Payroll Tax Deposit (DE 88/DE 88ALL). Mandatory EFT filers must send all State Disability Insurance and Personal Income Tax deposits by EFT to avoid penalties.
The DE 9C reports individual employee wages for each quarter. If you are a household employer, refer to Household Employers for specific information.
Payroll Tax Deposit (DE 88) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to us. A DE 88 coupon is not required when payments are submitted electronically.
Although employer contributions for UI and ETT are due quarterly (same dates as the DE 9 and DE 9C), withholdings from employees’ wages for SDI and PIT may need to be deposited more often. Due dates for combined deposits of SDI and PIT are based on an employer’s federal deposit schedule/requirement, see Depositing Taxes in IRS Publication 15 (PDF), and the amount of accumulated PIT they have withheld. A 15 percent penalty and interest are charged on late payments.
You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. For assistance, refer to e-Services for Business Tutorials.
If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your tax forms and Payroll Tax Deposit (DE 88ALL) coupons will be mailed to you automatically. Mail the DE 9 and DE 9C together to this address:
State of California
Employment Development Department
PO Box 989071
West Sacramento, CA 95798-9071
Note: To avoid delays in processing, do not mail your DE 88ALL with the DE 9 and DE 9C.
You must specify the quarter on the report or deposit. The date format for reporting and making deposits is the last 2 digits of the year and then one digit for each quarter.
For example, if you’re submitting in 2024:
Entering the incorrect format may cause delays, penalties, interest, and errors.
For electronic forms, the EDD uses the date they are completed and transmitted to decide if it is on time. For paper forms, they use the postmark date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date. Penalty and interest will be charged on late reports. For due dates, visit the Payroll Tax Calendar.
If you paid no wages during a quarter, you are still considered an employer and required to file the DE 9 and the DE 9C. Using e-Services for Business, select No to the question "Do you have payroll to report?" then complete your declaration and submit each report. If you do not expect to pay wages within the next year, you can notify the EDD by writing to us or in e-Services for Business by selecting Close Account from the Account Management panel. We will send you a letter confirming that your account is inactive.
If the DE 9C is not submitted on time, the EDD will issue a written demand for the report. If the DE 9C is not submitted within 15 days of the demand date, we will charge a penalty of $20 for each unreported employee, plus interest, unless there is good cause for the delay. We will also charge a penalty of $20 for each employee, plus interest, if an employer fails to report by magnetic media when required, unless there is good cause. For information on good cause, refer to Information Sheet: Waiver of Penalty Policy (DE 231J) (PDF).
California Deposit Requirements for PIT and SDI deposit due dates are based on federal deposit schedule, payday, and state PIT withholding. You must make Monthly SDI and PIT deposits if either:
For assistance, contact our Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.
Use e-Services for Business to manage your employer payroll tax account online.