Asistencia para empleadores por emergencia o desastres
El EDD brinda una variedad de servicios a personas y empresas afectadas por desastres en California. Nuestro personal trabaja con centros de asistencia local y centros de recuperación por desastre establecidos por la Oficina de Servicios de Emergencia del Gobernador de California (Cal OES) o autoridades federales.
Para obtener información adicional relacionada con la asistencia relacionada con desastres para servicios y salud pública, visite la Guía de recursos de salud y servicios humanos de California.
Los servicios de apoyo al empleador también pueden estar disponibles junto con los beneficios del Seguro de Incapacidad (DI) y del Permiso Familiar Pagado (PFL) para los trabajadores elegibles. Para más información, visite Preguntas frecuentes sobre servicios relacionados con desastres.
Current State-Declared Disasters
Employers in Los Angeles County directly affected by the January winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Glenn, Humboldt, Marin, Napa, Santa Clara, Solano, and Trinity Counties directly affected by the February winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Del Norte County directly affected by the March winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Alameda, Contra Costa, Los Angeles, Marin, Mendocino, Monterey, Napa, Nevada, Plumas, San Bernardino, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Trinity, and Ventura Counties directly affected by the March winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Alameda, Butte, Glenn, Lake, Mendocino, Monterey, Sacramento, San Francisco, Santa Cruz, Sonoma, and Sutter counties directly affected by the winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Los Angeles, Orange, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara and Ventura counties directly affected by the winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in San Diego and Ventura counties directly affected by the winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Los Angeles County directly affected by the Freeway Fire may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Del Norte and Siskiyou Counties directly affected by fires may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Fresno, Imperial, Inyo, Kern, Los Angeles, Orange, Riverside, San Bernardino, San Diego, Tulare, and Ventura Counties directly affected by Hurricane Hilary may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Employers in Solano County directly affected by the winter storms may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A request for extension must be received within two months from the original delinquent date of the payment or return. Please see the “Requests for Extension to Report and Pay” below.
Requests for Extension to Report and Pay
California employers directly affected by an emergency or disaster may request an extension of up to two months to file their state payroll reports and to deposit state payroll taxes with the EDD, without penalty or interest. The extension is granted under section 1111.5 of the California Unemployment Insurance Code (CUIC) if the Governor declares a state of emergency. The request for extension to report and pay may be in writing or requested by calling the Taxpayer Assistance Center at 1-888-745-3886. For additional information, refer to Information Sheet: State of Emergency or Disaster (DE 231SED) (PDF).
State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) (includes Paid Family Leave), and California Personal Income Tax (PIT). When requesting an extension, employers must specifically state that the request is made pursuant to section 1111.5 of the CUIC. The request must also provide detailed information as to why the report(s) and/or payment(s) could not be submitted in a timely manner and must be submitted before or within two months of the original delinquent date of the return or payment. Section 1111.5 of the CUIC does not include reimbursable Unemployment Insurance payments.
Written requests for extension to report and pay can be mailed to:
Employment Development Department
PO Box 826880
Sacramento, CA 94280-0001
Reconstructing Payroll Records
If employer payroll records were lost or destroyed due to a disaster, it will be necessary to reconstruct the records in order to file any missing returns and remit any payroll taxes due. If information is not available to determine the exact wages paid, employers may make reasonable estimates based on the best information available. The EDD can provide employers with copies of previously filed reports which may serve as a basis for their estimates. For further information or to request copies of previously filed reports, call the Taxpayer Assistance Center at 1-888-745-3886.
Disaster Relief Payments
Effective in tax years after September 11, 2001, qualified disaster relief payments (as defined in section 139 of the Internal Revenue Code [IRC]) made by an employer are not subject to PIT withholding or reportable as PIT wages under sections 13006, 13009(q), and 13009.5 of the CUIC. However, disaster relief payments paid by employers are subject to UI, ETT, and SDI (includes Paid Family Leave) unless excluded under section 938 of the CUIC, as payment resulting from the death of an employee.
A qualified disaster relief payment is defined by section 139(b) of the IRC as any amount paid to or for the benefit of an individual:
(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,
(2) to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,
(3) by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or
(4) if such amount is paid by a federal, state, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare, but only to the extent any expense compensated by such payment (as indicated in items 1-4 above) is not compensated by insurance or otherwise.
A qualified disaster is defined by section 139(c) of the IRC as:
(1) a disaster that results from a terroristic or military action (as defined in section 692(c)[2] of the IRC),
(2) a federally declared disaster (as defined in section 1033(h)[3] of the IRC),
(3) a disaster which results from an accident involving a common carrier, or from any other event which is determined by the Secretary (of Treasury) to be of a catastrophic nature, or
(4) with respect to amounts described in section 139(b) item (4) above, a disaster which is determined by an applicable federal, state, or local authority as determined by the Secretary (of Treasury) to warrant such assistance from the federal, state, or local government or agency or instrumentality thereof.
Additional information about emergencies and disasters can be found on the Governor’s Office of Emergency Services’ website.
For further information, call the EDD Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.
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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.