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Employment Development Department
Employment Development Department

Calendar – Payroll Tax Due Dates

The Employment Development Department (EDD) offers a no-fee option for employers and payroll agents to manage your account(s) online. Enroll in e-Services for Business to file reports, make deposits, view rates, update business information, or close/reopen your account. e-Services for Business is fast, easy, and secure, and available 24 hours a day, 7 days a week.

Important: You may be required to submit deposits more frequently if you withhold over $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, see the California Deposit Requirements table.

When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

Due Date Period Report/Deposit
January 1

Delinquent if not filed by
January 31, 2017
4th Quarter of 2016
(October, November, December) 
DE 9 Quarterly Contribution Return and Report of Wages
and
DE 9C Quarterly Contribution Return and Report of Wages (Continuation)

DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer)
DE 3HW Employers of Household Worker(s) Annual Payroll Tax Return (Annual household employer)

DE 88 Payroll Tax Deposit (Quarterly)
(Refer to Payroll Tax Deposit to determine your deposit schedule.)

January 17

December DE 88 Payroll Tax Deposit  (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

February 15

January DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

March 15

February DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

April 1

Delinquent if not filed by May 1, 2017
1st Quarter of 2017
(January, February, March)
DE 9 Quarterly Contribution Return and Report of Wages
and
DE 9C Quarterly Contribution Return and Report of Wages (Continuation)

DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer)

DE 88 Payroll Tax Deposit (Quarterly)
(Refer to Payroll Tax Deposit to determine your deposit schedule.)

April 17

March DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

May 15

April DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

June 15

May DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

July 1

Delinquent if not filed by
July 31, 2017
2nd Quarter of 2017
(April, May, June)
DE 9 Quarterly Contribution Return and Report of Wages
and
DE 9C Quarterly Contribution Return and Report of Wages (Continuation)

DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer)
 
DE 88 Payroll Tax Deposit (Quarterly)
(Refer to Payroll Tax Deposit to determine your deposit schedule.)

July 17

June DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

August 15

July DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

September 15

August DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

October 1

Delinquent if not filed by October 31, 2017
3rd Quarter of 2017
(July, August, September)
DE 9 Quarterly Contribution Return and Report of Wages
and
DE 9C Quarterly Contribution Return and Report of Wages (Continuation)

DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer)
 
DE 88 Payroll Tax Deposit (Quarterly)
(Refer to Payroll Tax Deposit to determine your deposit schedule.)

October 16

September DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

November 15

October DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

December 15

November DE 88 Payroll Tax Deposit (Monthly)

(Refer to Payroll Tax Deposit to determine your deposit schedule.)

January 1, 2018

Delinquent if not filed by January 31, 2018
4th Quarter of 2017
(October, November, December)
DE 9 Quarterly Contribution Return and Report of Wages
and
DE 9C Quarterly Contribution Return and Report of Wages (Continuation).
 
DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer)
DE 3HW Employers of Household Worker(s) Annual Payroll Tax Return (Annual household employer)

DE 88 Payroll Tax Deposit (Quarterly)
(Refer to Payroll Tax Deposit to determine your deposit schedule.)