Payroll Tax Calendar
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us or you will be charged a penalty.
We offer a no-fee option for employers and payroll agents to manage your account online. Enroll in e-Services for Business to file reports, make deposits, view rates, update business information, and manage your account.
Important: You may be required to submit deposits more frequently if you withhold more than $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, review the California Deposit Requirements table.
2024 Payroll Tax Due Dates
Reports and deposits are listed by due date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date.
Reports and deposits listed by due date. Reports included in this table:
- DE 9 – Quarterly Contribution Return and Report of Wages
- DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
- DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
- DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
- DE 88 (Quarterly) – Payroll Tax Deposit
- DE 88 (Monthly) – Payroll Tax Deposit
Due Date | Period | Report/Deposit |
---|---|---|
January 1 Delinquent if not filed by January 31, 2024 |
4th Quarter of 2023 (October, November, December) |
DE 9 and DE 9C DE 3BHW DE 3HW DE 88 (Quarterly) |
January 16 | December | DE 88 (Monthly) |
February 15 | January | DE 88 (Monthly) |
March 15 | February | DE 88 (Monthly) |
April 1 Delinquent if not filed by April 30, 2024 |
1st Quarter of 2024 (January, February, March) |
DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
April 15 | March | DE 88 (Monthly) |
May 15 | April | DE 88 (Monthly) |
June 17 | May | DE 88 (Monthly) |
July 1 Delinquent if not filed by July 31,2024 |
2nd Quarter of 2024 (April, May, June) |
DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
July 15 | June | DE 88 (Monthly) |
August 15 | July | DE 88 (Monthly) |
September 16 | August | DE 88 (Monthly) |
October 1 Delinquent if not filed by October 31, 2024 |
3rd Quarter of 2024 (July, August, September) |
DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
October 15 | September | DE 88 (Monthly) |
November 15 | October | DE 88 (Monthly) |
December 16 | November | DE 88 (Monthly) |
January 1, 2025 Delinquent if not filed by January 31, 2025 |
4th Quarter of 2024 (October, November, December) |
DE 9 and DE 9C DE 3BHW DE 3HW DE 88 (Quarterly) |
e-Services for Business
Utilice e-Services for Business para administrar en línea su cuenta de impuestos sobre la nómina de empleador.
Manténganse al día
- Consulte Presentación de documentación requerida y fechas de vencimiento
- Consulte Seminarios sobre impuestos de nómina
- Visite la página Noticias y actualizaciones para los empleadores de California
- Reciba anuncios por correo electrónico del EDD
- Obtenga formularios y publicaciones de los impuestos sobre la nómina
Comuníquese con nosotros
Si tiene preguntas, comuníquese con las oficinas de impuestos sobre la nómina. También puede comunicarse con el Centro de Asistencia al Contribuyente al 1-888-745-3886 o visitar la Oficina de Impuestos sobre el Empleo local.
Otros recursos
- Cómo corregir reportes, declaraciones o depósitos anteriores
- Guía para el empleador de California (DE 44) (PDF) (inglés)
- Hoja de información – Impuestos sobre la nómina (DE 8714E) (PDF) (inglés)
- Preguntas frecuentes
- Determine qué salarios son imponibles y calcule el monto de impuestos que adeuda
- Household Employer's Guide (DE 8829) (PDF)