Make your Payroll Tax Deposits (DE 88) On Time and Avoid Late Penalties

Employer contributions of Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly. Monies withheld from employees’ wages for State Disability Insurance (SDI) and California Personal Income Tax (PIT) may need to be deposited more often. The deposit frequency is based on each employer’s federal deposit schedule/requirement and the amount of accumulated PIT withheld. NOTE: Failure to meet payroll tax deposit timeframes will result in a ten percent penalty plus interest.

IMPORTANT: You may be required to submit deposits more frequently if you withhold over $350 in PIT, see the California Deposit Requirements table below.

Failure to include a DE 88 with your deposit may result in penalties and interest or a misallocation of your deposit. Deposits made through e-Services for Business do not require a paper DE 88. Visit the e-Services for Business page to enroll and manage your payroll tax account(s) online.

If you have any questions regarding deposits, visit Required Filings and Due Dates. You can also refer to the California Employer’s Guide or contact the Taxpayer Assistance Center at (888) 745-3886. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars. We also offer an online course on “How to Complete a Payroll Tax Deposit (DE 88 or DE 88ALL)”.