File and Pay Options

Use e-Services for Business, Express Pay, or other electronic file and pay options to comply with the e-file and e-pay mandate for employers.

File tax returns and wage reports, make payments, update your employer payroll tax account, and more! Visit
e-Services for Business for information on features, benefits, and access to additional resources. 

Make a payroll tax payment. No enrollment is necessary to use this service.

Make a Payment

You can also use the following options:

All employers are required to submit tax returns, wage reports, and payroll tax deposits electronically. If you have an approved e-file and e-pay mandate waiver you will automatically receive tax forms and payment coupons in the mail.

Note: You will be charged monetary penalties if you submit paper forms and deposits without an approved waiver.

For More Information

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.