California Employer News and Updates

If the Governor has declared a state of emergency and your business has been directly affected, you can now use e-Services for Business to submit a request for an extension of up to two months to file payroll reports or returns or make payroll tax payments. For more information, visit Emergency and Disaster Assistance for Employers, EDD Disaster-Related Services, and Disaster-Related Services FAQs .

Attention ACH credit payers! We’ve added a new payroll Tax Type Code: 01500. Use this code when making return adjustment payments through ACH credit.

Tax Type codes make sure your payment goes to the right place in your payroll tax account. Use the new code if you owe money after making changes with one of these forms:

1. Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
2. Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
3. Tax and Wage Adjustment Form (DE 678)

For more information, check out our Automated Clearing House Credit Information Guide (DE 532) (PDF).

We’re here to make this process easier for you. Using the right code helps avoid delays or errors in your account.

Your annual Statement of Charges to Reserve Account (DE 428T) will be issued between August and September 2025. The DE 428T notifies you of the Unemployment Insurance (UI) benefit charges and/or credits applied to your reserve account for the period of July 1, 2024, through June 30, 2025. The itemized charges to your reserve account are based on the UI benefits paid to your former employees. These charges may increase your UI contribution rate for the 2026 tax year. Therefore, it is important to review your DE 428T by verifying the following for each claim:

• Does the Claimant Name and SSN belong to your former employee?
• Did the claimant work for you within 18 months of the claim date?
• Did you respond to either a Notice of Unemployment Insurance Claim Filed (DE 1101CZ) (PDF) and/or Notice of Wages Used For Unemployment Insurance Claim (DE 1545) (PDF) for each claim?
• Did you receive a ruling or determination indicating that the claim would be adjusted for any of the claimants?

If the information needs to be corrected, you may file a protest within 60 days from the issued date. Protests can be filed online through your e-Services for Business account or by mail. Using e-Services for Business is the faster, easier, and more secure option. Click here for a video tutorial on how to file a protest online. Protests submitted by mail can be sent to the address indicated on the information sheet. Refer to the Information Sheet: Statement of Charges to Reserve Account (DE 428T) (DE 428 I) (PDF) or the DE 428T Protest Sample Form (DE 428C) (PDF).

For assistance enrolling or accessing your employer payroll tax account using e-Services for Business, or have questions on how to view your DE 428T online, contact the Taxpayer Assistance Center at 1-888-745-3886.

We’ve made it easier to enroll in e-Services for Business by improving navigation and streamlining the process for a better user experience. We’ve also expanded the enrollment options to provide clearer directions for:

• Employers to access their own account or register for a new account.
• Representatives to access existing accounts or register new accounts for the employers they represent.
• Business owners reporting independent contractors.

Check out our updated Enroll in e-Services for Business as an Employer and Enroll in e-Services for Business as a Representative webpages for step-by-step instructions to enroll in e-Services for Business.

We’re excited to announce that our updated payroll tax seminar registration system is now available. This user friendly system allows you to easily register for free seminars to learn how to stay in compliance with state payroll tax laws. Some features of this new system include:

• A new modernized look and feel.
• The ability to add seminars to Google, Apple, or Outlook calendar.
• The ability to modify user information or cancel registrations.
• Friendly email reminders about upcoming registrations and more.

Explore upcoming payroll tax seminars and register today!

Did you know you can submit a benefit charge or UI rate protest online? We encourage you to take advantage of our e-Services for Business protest feature. It’s a quick, safe, and easy way to file your protest and receive a confirmation.

You can submit the following types of protests:

Benefit Charge

• Statement of Charges to Reserve Account (DE 428T)
• Statement of Reimbursable Benefit Charges (DE 428R)
• School Employees Fund Employer Statement of Benefit Charges (DE 428F)

UI Rate

• Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088)

For more information, visit the e-Services for Business FAQs.

December 2024

• Earned Income Tax Credit (EITC) Awareness Day is January 31, 2025 (December 27, 2024)
• Statewide – Current Emergency and Disaster Assistance for Employers (December 18, 2024)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (December 9, 2024)

November 2024

• Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2024 (November 19, 2024)
• Ventura County – Current Emergency and Disaster Assistance for Employers (November 7, 2024)
• City of Oceanside – Current Emergency and Disaster Assistance for Employers (November 1, 2024)
• Sierra County – Current Emergency and Disaster Assistance for Employers (November 1, 2024)
• Siskiyou County – Current Emergency and Disaster Assistance for Employers (November 1, 2024)
• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2025, through June 30, 2025, will be 8%. (November 1, 2024)
• Visit the Rates and Withholding page for the 2025 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (November 1, 2024)

September 2024

• Lake County – Current Emergency and Disaster Assistance for Employers (September 30, 2024)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (September 11, 2024)
• San Bernardino County – Current Emergency and Disaster Assistance for Employers (September 9, 2024)
• City of Rancho Palos Verdes – Current Emergency and Disaster Assistance for Employers (September 3, 2024)

July 2024

• Kern County – Current Emergency and Disaster Assistance for Employers (July 30, 2024)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (July 26, 2024)
• Butte County – Current Emergency and Disaster Assistance for Employers (July 3, 2024)

June 2024

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (June 24, 2024)

May 2024

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (May 3, 2024)

April 2024

• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2024, through December 31, 2024, will be 8%. (April 5, 2024)

March 2024

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (March 27, 2024)

February 2024

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (February 4, 2024)

January 2024

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (January 23, 2024)

November 2023

• Los Angeles County – Current Emergency and Disaster Assistance for Employers (November 13, 2023)

October 2023

• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2024, through June 30, 2024, will be 7%. (October 3, 2023)

August 2023

• Multiple Counties - Current Emergency and Disaster Assistance for Employers (August 31, 2023)
• Multiple Counties - Current Emergency and Disaster Assistance for Employers (August 21, 2023)

May 2023

• Solano County – Current Emergency and Disaster Assistance for Employers (May 15, 2023)

April 2023

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (April 20, 2023)

March 2023

• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2023, through December 31, 2023, will be 7%. (March 23, 2023)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (March 12, 2023)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (March 8, 2023)
• Multiple Counties – Current Emergency and Disaster Assistance for Employers (March 1, 2023)

January 2023

• Statewide – Current Emergency and Disaster Assistance for Employers (January 4, 2023)

December 2022

• Humboldt County – Current Emergency and Disaster Assistance for Employers (December 20, 2022)
• The 2023 California Employer’s Guide (DE 44) is now available online (December 14, 2022)
• The 2023 Household Employer’s Guide (DE 8829) is now available online (December 14, 2022)
• Visit the Rates and Withholding page for the 2022 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (December 1, 2022)

October 2022

• Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2022 (October 27, 2022)
• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2023, through June 30, 2023, will be 5%. (October 19, 2022)

September 2022

• Madera, Modoc, and Siskiyou Counties – Current Emergency and Disaster Assistance for Employers (September 19, 2022)
• Riverside, El Dorado, and Placer Counties – Current Emergency and Disaster Assistance for Employers (September 9, 2022)
• Siskiyou County – Current Emergency and Disaster Assistance for Employers (September 7, 2022)

August 2022

• Statewide – Current Emergency and Disaster Assistance for Employers (August 1, 2022)

July 2022

• Mariposa Country – Current Emergency and Disaster Assistance for Employers (July 23, 2022)
• Monterey County – Current Emergency and Disaster Assistance for Employers (July 1, 2022)
• Santa Barbara County – Current Emergency and Disaster Assistance for Employers (July 1, 2022)

June 2022

• Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2022, through December 31, 2022, will be 3%. (June 6, 2022)

March 2022

• Multiple Counties – Current Emergency and Disaster Assistance for Employers (March 23, 2022)

January 2022

• Earned Income Tax Credit (EITC) Awareness Day is January 28, 2022 (January 21, 2022)