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California Employer News and Updates

Find the latest tax news, annual updates, and resources to support you and your business.

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Payroll Tax News

Stay up to date on payroll tax news.

Employer Updates

We have expanded the online tax payment plan options in e-Services for Business. Employers can now choose one of four preset payment plans (6, 12, 18, or 24 months). They can also create a custom plan based on the payment amount or the number of payments. For more information, visit Online Payroll Tax Payment Plan.

Your annual Statement of Charges to Reserve Account (DE 428T) will be issued between August and September 2026.

This statement shows the Unemployment Insurance (UI) benefit charges and credits applied to your reserve account from July 1, 2025, through June 30, 2026. These charges are based on UI benefits paid to your former employees and may affect your UI contribution rate for the 2027 tax year.

Get Your Statement as an Electronic Text File

You can request your DE 428T as an electronic text file that can be imported into a spreadsheet. This makes it easier to sort, filter, review, and analyze your benefit charge information.

To request this option, contact the Contribution Rate Group at 1-916-654-6573.

Verify Benefit Charge Information

It is important to verify the following for each benefit charge:

  • The name and Social Security Number match a former employee.
  • If the former employee worked for you within 18 months before the claim date.

If you find any incorrect information on your DE 428T or have additional details to provide, you can file a protest within 60 days from the issued date on your DE 428T. Review the Information Sheet: Statement of Charges to Reserve Account (DE 428T) (DE 428I) (PDF) for more details.

How to File a Protest

Employment Development Department
Contribution Rate Group
PO Box 826831
Sacramento, CA 94230-6831

Questions or Need Help?

Contact the Taxpayer Assistance Center at 1-888-745-3886.

What’s Changing
Recent changes to state law under Assembly Bill (AB) 1514 affect how you decide if licensed manicurists and commercial fishers are employees or independent contractors. These changes reinstate or extend exceptions that allow you to use the Borello test instead of the ABC test when specific requirements are met.

Licensed Manicurists
The prior exception that allowed licensed manicurists to use the Borello test expired on January 1, 2025.

AB 1514 reinstates this exception starting January 1, 2026, through December 31, 2028. During this period, use the Borello test if all statutory requirements are met. For services performed in 2025, you must use the ABC test.

Commercial Fishers
AB 1514 also extends this exception for commercial fishers through December 31, 2030. When all requirements are met, use the Borello test to decide whether a commercial fisher is an employee or an independent contractor.

What You Need to Do
Review your worker classifications to make sure you are following the updated requirements.

More Information
For more information, visit the employment status portal.

We’ve made several updates to e-Services for Business to make it easier to use, simpler to navigate, and more secure. This is part of our ongoing effort to provide users with the best online experience possible. Here are a few examples:

  • A new color scheme that helps users quickly see which tasks need attention.
  • Users no longer have to log back in after canceling access to an account, which helps save time.
  • A simpler process for linking payment sources to multiple accounts.
  • Upfront checks that block password-protected or corrupted files so they don’t cause delays.

State of Emergency Declarations

Get the latest emergency updates for California employers. Learn what to do and where to find help if a disaster affects your business.

June 2026

May 2026

April 2026

December 2025

September 2025

July 2025

Annual Updates

Resources