Make Your 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.

Note: You will be charged a penalty of 15 percent plus interest on late payroll tax payments.

California Deposit Requirements

You are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the EDD. You can use e-Services for Business to comply with the e-file and e-pay mandate and avoid penalties.

Next-Day Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2020
July 31, 2020
November 2, 2020
February 1, 2021
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

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2020
July 31, 2020
November 2, 2020
February 1, 2021
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

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2020
July 31, 2020
November 2, 2020
February 1, 2021
Quarterly
$350 or more Any day 15th of the following month Monthly

Additional Information