Emergency and Disaster Assistance for Employers

The EDD offers a range of payroll tax assistance and support services to California employers affected by disasters or emergencies. This includes extra time to file payroll taxes, access to previously filed records, and programs for your workers. We work closely with other and federal agencies to make these services available during recovery efforts.

Requests for Extension to Report and Pay

If the Governor declares a state of emergency, California employers directly affected by the emergency or disaster can ask the EDD for an extension of up to two months to file their payroll reports or returns, or make their payroll tax deposits without facing penalties or interest. State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax (PIT).

Employers can request an extension by calling the Taxpayer Assistance Center at 1-888-745-3886. Written requests be mailed to:

Employment Development Department
PO Box 826880
Sacramento, CA 94280-0001

When requesting an extension, employers must say that the request is made pursuant to section 1111.5 of the CUIC. You also need to explain why you couldn’t submit the report(s), return(s), and/or payment(s) on time.

Support Services for Workers

Eligible employees can access Disability Insurance (DI) and Paid Family Leave (PFL) benefits during disaster-related absences. For more details, visit EDD Disaster-Related Services.

Work Sharing

Work Sharing offers an alternative to layoffs during periods of reduced business activity. Employers can use it to retain staff while temporarily cutting work hours. For more details, visit Work Sharing Program.

Reconstructing Payroll Records

If the employer payroll records were lost or destroyed because of a disaster, you will need to reconstruct the records to file any missing reports, returns, and remit any payroll taxes due. If  you can’t find the exact wages paid, you can make reasonable estimates based on the best information available. The EDD can provide you with copies of previously filed reports which can help with the estimates. To request copies of previously filed reports or returns, call the Taxpayer Assistance Center at 1-888-745-3886.

Disaster Relief Payments

Qualified disaster relief payments (as defined in section 139 of the Internal Revenue Code [IRC]) made by an employer are not subject to PIT withholding or reportable as PIT wages under sections 13006, 13009(q), and 13009.5 of the CUIC. However, disaster relief payments are still subject to UI, ETT, and SDI unless excluded under section 938 of the CUIC for payments resulting from the death of an employee.

A qualified disaster relief payment is defined by section 139(b) of the IRC as any amount paid to or for the benefit of an individual:

(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,

(2) to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,

(3) by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or

(4) if such amount is paid by a federal, state, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare, but only to the extent any expense compensated by such payment (as indicated in items 1-4) is not compensated by insurance or otherwise.

A qualified disaster is defined by section 139(c) of the IRC as:

(1) a disaster that results from a terroristic or military action (as defined in section 692(c)(2) of the IRC),

(2) a federally declared disaster (as defined in section 165(i)(5)(A) of the IRC),

(3) a disaster which results from an accident involving a common carrier, or from any other event which is determined by the Secretary (of Treasury) to be of a catastrophic nature, or

(4) with respect to amounts described in section 139(b) item (4) above, a disaster which is determined by an applicable federal, state, or local authority as determined by the Secretary (of Treasury) to warrant such assistance from the federal, state, or local government or agency or instrumentality thereof.

For More Information

• California Governor’s Office of Emergency Services (Cal OES)
• Information Sheet: State of Emergency or Disaster (DE 231SED) (PDF)
• Call the Taxpayer Assistance Center at 1-888-745-3886.
• Visit your local Employment Tax Office.