Required Filings and Due Dates
Find information and resources about required filings and due dates to help you follow California’s payroll tax laws.
Employers are required to report specific information periodically. You can find more detailed information to follow in the California Employer’s Guide (DE 44) (PDF). We also offer no-fee seminars to help you follow California’s payroll tax laws
These are the most common forms that you are required to file with us:
You must report all new or rehired employees who work in California to the New Employee Registry within 20 days of their start date. The start date is the first day services were performed for wages.
You are required to submit a DE 542 to us within 20 days if you hire an independent contractor and all of the following apply:
- You are required to file a Form 1099-MISC for the services performed by the independent contractor.
- You pay the independent contractor $600 or more or enter into a contract for $600 or more.
- The independent contractor is an individual or sole proprietorship.
For more information, refer to Independent Contractor Reporting.
The DE 9 reconciles reported wages and paid taxes for each quarter. If your DE 9 shows an overpayment, we will send you a refund automatically. If a tax payment is due, you should submit your payment separately with a Payroll Tax Deposit (DE 88/DE 88ALL). Mandatory EFT filers must send all State Disability Insurance and Personal Income Tax deposits by EFT to avoid penalties.
The DE 9C reports individual employee wages for each quarter. If you are a household employer, refer to Household Employers for specific information.
Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to us. A DE 88/DE 88ALL coupon is not required when payments are submitted electronically.
Although employer contributions for UI and ETT are due quarterly (same dates as the DE 9 and DE 9C), withholdings from employees’ wages for SDI and PIT may need to be deposited more often. Due dates for combined deposits of SDI and PIT are based on an employer’s federal deposit schedule/requirement, see Depositing Taxes in IRS Publication 15 (PDF), and the amount of accumulated PIT they have withheld. A 15 percent penalty and interest are charged on late payments.
How to Report
If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your tax forms will be mailed to you automatically. Mail the DE 9 and DE 9C together to this address:
State of California
Employment Development Department
PO Box 989071
West Sacramento, CA 95798-9071
Note: To avoid delays in processing, do not mail your Payroll Tax Deposit (DE 88/DE 88ALL) with the DE 9 and DE 9C.
You must specify the quarter on the report or deposit. The date format for reporting and making deposits is the last 2 digits of the year and then one digit for each quarter.
For example, if you’re submitting in 2022:
- Enter the 1st quarter of 2022 as 221 (22 for 2022 and 1 for the first quarter).
- Following quarters would be 222, 223, and 224.
Entering the incorrect format may cause delays, penalties, interest, and errors.
For electronic forms, the EDD uses the date they are completed and transmitted to decide if it is on time. For paper forms, they use the postmark date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date. Penalty and interest will be charged on late reports. For due dates, visit the Payroll Tax Calendar.
If you paid no wages during a quarter, you are still considered an employer and required to file the DE 9 and the DE 9C. Using e-Services for Business, select No Payroll to Report, then submit for both reports. If you do not expect to pay wages within the next year, you can notify the EDD by writing to us or in e-Services for Business by selecting Close My Account from the I Want to menu. We will send you a letter confirming that your account is inactive.
If the DE 9C is not submitted on time, the EDD will issue a written demand for the report. If the DE 9C is not submitted within 15 days of the demand date, we will charge a penalty of $20 for each unreported employee, plus interest, unless there is good cause for the delay. We will also charge a penalty of $20 for each employee, plus interest, if an employer fails to report by magnetic media when required, unless there is good cause. For information on good cause, refer to Information Sheet: Waiver of Penalty Policy (DE 231J) (PDF).
California Deposit Requirements for PIT and SDI deposit due dates are based on federal deposit schedule, payday, and state PIT withholding. You must make Monthly SDI and PIT deposits if either:
- You are a Quarterly depositor, but accumulate $350 or more in PIT during one or more pay periods.
- You are a Next-Day or Semiweekly depositor and you accumulate $350-$500 in PIT during one or more pay periods.
- Payroll Tax Calendar
- Determine Taxable Wages
- Calculate Unemployment Insurance and Employment Training Tax
- Calculate State Disability Insurance Tax
- Correct Prior Reports or Deposits
- Payroll Tax Seminars
- California Deposit Requirements
For assistance, contact our Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.