Payroll Taxes
California has four state payroll taxes which we manage.
Employers contribute to Unemployment Insurance (UI) and Employment Training Tax (ETT).
Most employers are Tax-Rated Employers and pay UI taxes based on their UI rate. There are some unique employer types that have different payroll tax criteria:
- Nonprofit and public entity employers can choose the Reimbursable Method of Paying UI Benefits.
- School employers can choose to participate in the School Employees Fund, which is a special reimbursable financing method available for school districts
Employers are required to withhold mandatory employee payroll deductions to pay into state payroll taxes for State Disability Insurance (SDI) and Personal Income Tax (PIT).
Note: Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to one or more payroll taxes. For more information, refer to Information Sheet: Types of Employment (DE 231TE) (PDF) and Information Sheet: Types of Payments (DE 231TP)(PDF).
We’re Here to Help You
Find important links and resources on Payroll Taxes General Information, including forms and publications, FAQs, Payroll Tax Seminars, interest rates and tax credits as well as the dates for legal holidays.
If you are starting a new business or are an existing or household employer, you can find important information and learn more about payroll taxes.
Payroll Taxes
- What Are State Payroll Taxes?
- Am I Required to Register as an Employer?
- Payroll Tax Seminars
- Resources for the New Employer
- Reporting Requirements
- Household Employers
Taxes and Wages
Payroll Taxes for Your Business
You can find all the information and resources you need related to filing, paying and managing your payroll taxes for your business. e-Services for Business is the fast, easy, and secure way to manage your employer payroll tax account online.
Filing and Payment
- E-file and E-pay Mandate for Employers
- File and Pay Options
- Calendar – Payroll Tax Due Dates
- Required Filings and Due Dates
- Correcting Prior Reports or Deposits
- Make Your Payroll Tax Deposits on Time
Reporting Requirements
- Reporting Requirements
- New Employee Registry Reporting
- Independent Contractor Reporting
- Cannabis Industry Payroll Tax Reporting
- Year-End Notification Requirements
Managing Your Business
- Rates and Withholding
- Changes to Your Business
- View your Payroll Tax Rates
- Federal Unemployment Tax Act (FUTA)
- Video: How to Protect Your Business from Higher Unemployment Insurance (UI) Taxes
Other Resources
Help Fight Fraud and Protect Your Business
We are dedicated to fighting fraudulent activity and protecting benefits for California workers in need.
Learn about the types of fraud, how to report fraud, including identity theft, and the consequences of fraud through penalties and prosecution.
For More Information
- California Unemployment Fraud by the Numbers (PDF)
- Help Us Fight Fraud (DE 2370) (PDF)
- Unemployment Insurance Benefits: What You Need to Know (DE 1275B) (PDF)
- FAQs – Reporting Work and Wages
- Protect Your Business from Higher Taxes: Help Prevent Improper Payment of UI Benefits
- What You Should Know About Unemployment Scammers (PDF)
- What You Should Know About Unemployment Scammers – Armenian (PDF)
- What You Should Know About Unemployment Scammers – Simplified Chinese (PDF)
- What You Should Know About Unemployment Scammers – Traditional Chinese (PDF)
- What You Should Know About Unemployment Scammers – Korean (PDF)
- What You Should Know About Unemployment Scammers – Tagalog (PDF)
- What You Should Know About Unemployment Scammers – Vietnamese (PDF)
e-Services for Business
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
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.