Payroll Tax Calendar
Employers need to electronically file tax forms, wage reports, and make deposits on time or you might have to pay penalty and interest. We offer a no-fee option for employers and payroll agents to manage your account online. Enroll in e-Services for Business to file reports, make deposits, view rates, update business information, and manage your account.
2025 Payroll Tax Due Dates
The following reports and deposits are due on specific dates. If a due date is on a Saturday, Sunday, or legal holiday, the next business day is the last day you can submit them.
- DE 9 – Quarterly Contribution Return and Report of Wages
- DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
- DE 3D – Quarterly Contribution Return
- DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
- DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
- DE 88 (Quarterly) – Payroll Tax Deposit
- DE 88 (Monthly) – Payroll Tax Deposit
| Due Date | Period | Report/Deposit |
|---|---|---|
| January 1 Delinquent if not filed by January 31, 2025 |
4th Quarter of 2024 (October, November, December) |
DE 3D and DE 9C DE 9 and DE 9C DE 3BHW DE 3HW DE 88 (Quarterly) |
| January 15 | December | DE 88 (Monthly) |
| February 18 | January | DE 88 (Monthly) |
| March 17 | February | DE 88 (Monthly) |
| April 1 Delinquent if not filed by April 30, 2025 |
1st Quarter of 2025 (January, February, March) |
DE 3D and DE 9C DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
| April 15 | March | DE 88 (Monthly) |
| May 15 | April | DE 88 (Monthly) |
| June 16 | May | DE 88 (Monthly) |
| July 1 Delinquent if not filed by July 31, 2025 |
2nd Quarter of 2025 (April, May, June) |
DE 3D and DE 9C DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
| July 15 | June | DE 88 (Monthly) |
| August 15 | July | DE 88 (Monthly) |
| September 15 | August | DE 88 (Monthly) |
| October 1 Delinquent if not filed by October 31, 2025 |
3rd Quarter of 2025 (July, August, September) |
DE 3D and DE 9C DE 9 and DE 9C DE 3BHW DE 88 (Quarterly) |
| October 15 | September | DE 88 (Monthly) |
| November 17 | October | DE 88 (Monthly) |
| December 15 | November | DE 88 (Monthly) |
| January 1, 2026 Delinquent if not filed by February 2, 2026 |
4th Quarter of 2025 (October, November, December) |
DE 3D and DE 9C DE 9 and DE 9C DE 3BHW DE 3HW DE 88 (Quarterly) |
Important: You may be required to submit deposits more frequently if you withhold more than $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, review the California Deposit Requirements table.
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.