Payroll Tax Calendar
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us or you will be charged a penalty.
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.
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.
2025 Payroll Tax Due Dates
Reports and deposits are listed by due date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date.
Reports and deposits listed by due date. Reports included in this table:
- DE 9 – Quarterly Contribution Return and Report of Wages
- DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
- 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 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 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 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 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 9 and DE 9C DE 3BHW DE 3HW DE 88 (Quarterly) |
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.