Español

Emergency and Disaster Assistance for Employers

Employers in Madera, Modoc, and Siskiyou counties directly affected by the Fork, Barnes, and Mountain Fires may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers in Riverside, El Dorado, and Placer counties directly affected by the Fairview and Mosquito Fires may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers in Siskiyou County directly affected by the Mill Fire may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers statewide directly affected by the monkeypox outbreak may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers in the Mariposa County directly affected by the oak fire may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers in Monterey County directly affected by the wildfire may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two months from the original delinquent date of the payment or return.

Employers in Santa Barbara County directly affected by the wildfire may request up to a two month extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within two month from the original delinquent date of the payment or return.

Employers in the counties of Amador, Butte, Contra Costa, Glenn, Humboldt, Lake, Marin, Mendocino, Monterey, Napa, Placer, Plumas, San Francisco, Solano, Sonoma, and Trinity directly affected by the atmospheric river storm may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in the counties of Siskiyou, Trinity, Kern, Tuolumne, Mendocino, and Tulare directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers statewide directly affected by the severe drought conditions may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Orange County directly affected by the oil spill may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Shasta County directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Lake County directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Alpine, Amador, and Placer counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Trinity, Tehama, and Shasta counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Siskiyou, Nevada, and Placer counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Plumas, Butte, Lassen, and Alpine counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Siskiyou, Lassen, and Plumas counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Madera and Mariposa counties directly affected by the extreme winds may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Napa, Sonoma, and Shasta counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Del Norte, Los Angeles, and Mendocino counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Siskiyou county directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers in Fresno, Madera, Mariposa, San Bernardino, and San Diego counties directly affected by the fires may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers statewide directly affected by the fires and extreme weather may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Employers statewide directly affected by the new coronavirus (COVID-19) may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

California employers directly affected by an emergency or disaster may request an extension of up to two months to file their state payroll reports and to deposit state payroll taxes with the EDD, without penalty or interest. The extension is granted under section 1111.5 of the California Unemployment Insurance Code (CUIC) if the Governor declares a state of emergency. The request for extension to report and pay may be in writing or requested by calling the Taxpayer Assistance Center at 1-888-745-3886. For additional information, refer to Information Sheet: State of Emergency or Disaster (DE 231SED) (PDF).

State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) (includes Paid Family Leave), and California Personal Income Tax (PIT). When requesting an extension, employers must specifically state that the request is made pursuant to section 1111.5 of the CUIC. The request must also provide detailed information as to why the report(s) and/or payment(s) could not be submitted in a timely manner and must be submitted before or within two months of the original delinquent date of the return or payment.

Written requests for extension to report and pay can be mailed to:

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

If employer payroll records were lost or destroyed due to a disaster, it will be necessary to reconstruct the records in order to file any quarterly and/or year end payroll tax reports due and not yet submitted. It will also be necessary to determine and remit any payroll taxes due. If information is not available to determine the exact wages paid, employers may make reasonable estimates based on the best information available. The EDD can provide employers with copies of previously filed reports which may serve as a basis for their estimates. For further information or to request copies of previously filed reports, call the Taxpayer Assistance Center at 1-888-745-3886.

Effective in tax years after September 11, 2001, 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 paid by employers are subject to UI, ETT, and SDI (includes Paid Family Leave) unless excluded under section 938 of the CUIC as payment 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 above) is not compensated by insurance or otherwise.

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 1033(h)[3] 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.

Additional information about emergencies and disasters can be found on the Governor’s Office of Emergency Services’ website.

For further information, call the EDD Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

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.