Impuestos sobre la nómina – Requisitos para la industria del cannabis
Estamos aquí para ayudar a los dueños de negocios de la industria del cannabis a cumplir las leyes relacionadas con los impuestos sobre la nómina de California y evitar deudas fiscales inesperadas. La ley exige que los negocios en California que contratan empleados para realizar servicios retengan, reporten y paguen impuestos sobre la nómina.
El negocio de la industria del cannabis incluye los cultivos, fabricantes, distribuidores, transportistas y dispensarios. Los empleados de la industria de cannabis incluyen, pero no están limitados a: los podadores, cultivadores, investigadores, gerentes, cuidadores de plantas, dependientes, guardias de seguridad, vendedores, repartidores, etc.
Seleccione entre los temas siguientes para ver información más detallada.
An employee includes:
- Any officer of a corporation.
- Any worker who is an employee under the ABC test.
- Any worker whose services are specifically covered by law.
An employee may perform services on a less than full-time or temporary basis. The law does not exclude services from employment which are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, or outside labor.
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Wages are all compensation for an employee’s personal services.
Wages include, but are not limited to:
- Salaries, hourly pay, piece rate, or payments by the job.
- Commissions and bonuses.
- Overtime and vacation pay.
- The reasonable cash value of compensation other than cash.
An employee’s wages are subject to all payroll taxes and reportable as Personal Income Tax (PIT) wages unless otherwise stated.
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If you operate a business and employ one or more employees, you must register as an employer and set up an EDD payroll tax account within 15 days of paying wages of more than $100 in a calendar quarter. The registration will allow you to report and pay the required payroll taxes.
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California businesses that hire employees to perform services are required by law to withhold, report, and pay payroll taxes.
- Reporting Requirements
- Required Filings and Due Dates
- Calendar – Payroll Tax Due Dates
- New Employee Registry Reporting
- Independent Contractor Reporting
Note: If your cannabis business is unable to open a checking account, you are still required to pay payroll taxes. Contact your local Employment Tax Office to make payment arrangements with one of our representatives to make your Payroll Tax Deposit (DE 88) payments.
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us.
e-Services for Business is your fast, easy, and secure way to manage your employer payroll tax account online 24 hours a day, 7 days a week.
Additional Information
- FAQs - Cannabis Industry Payroll Tax Reporting
- Tip Card: Cannabis Industry Businesses (DE 643) (PDF)
- Getting Started
- Payroll Tax Seminars
- California Employer’s Guide (DE 44) (PDF)
- Proposition 64, Adult Use of Marijuana Act (AUMA)
- Department of Cannabis Control
- California Department of Tax and Fee Administration - Tax Guide for Cannabis Businesses
- Franchise Tax Board - Cannabis Tax Law and Legislation
For More Help
Contact the Taxpayer Assistance Center at 1-888-745-3886, visit your local Employment Tax Office, or register for an EDD Payroll Tax Seminar at no cost.
e-Services for Business
Contact Us
If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.
Stay Up-to-Date
- Check Required Filings and Due Dates
- Find Payroll Tax Seminars
- Visit Employer News and Updates
- Get EDD email notices
- Get Forms and Publications