Make Your Payroll Tax Deposits on Time
Employer contributions of Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly.
You may need to deposit employee withholdings for State Disability Insurance (SDI) and California Personal Income Tax (PIT) more often if you withhold over $350 in PIT. Your deposit frequency is based on your federal deposit schedule and the amount of total PIT withheld. Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for each employee subject to SDI contributions.
Avoid Penalties
You will be charged a penalty of 15 percent plus interest on late payroll tax payments.
California Deposit Requirements
You must submit the following online through e-Services for Business to comply with the e-file and e-pay mandate:
- Employment tax returns
- Wage reports
- Payroll tax deposits
Next-Day Federal Deposit Requirement
Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
---|---|---|---|
Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
Quarterly |
$350 to $500 | Any day | 15th of the following month | Monthly |
More than $500 | Any day | Next business day | Next-Day |
Semi-Weekly Federal Deposit Requirement
Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
---|---|---|---|
Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
Quarterly |
$350 to $500 | Any day | 15th of the following month | Monthly |
More than $500 | Wed, Thurs, or Fri | Following Wednesday | Semi-weekly |
More than $500 | Sat, Sun, Mon, or Tues | Following Friday | Semi-weekly |
Monthly, Quarterly, or Annual Federal Deposit Requirement
Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
---|---|---|---|
Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
Quarterly |
$350 or more | Any day | 15th of the following month | Monthly |
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)