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Make Your Payroll Tax Deposits on Time

Employer contributions of Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly.

You may need to deposit employee withholdings for State Disability Insurance (SDI) and California Personal Income Tax (PIT) more often if you withhold over $350 in PIT. Your deposit frequency is based on your federal deposit schedule and the amount of total PIT withheld.

Avoid Penalties

You will be charged a penalty of 15 percent plus interest on late payroll tax payments.

California Deposit Requirements

You must submit the following online through e-Services for Business to comply with the e-file and e-pay mandate:

  • Employment tax returns
  • Wage reports
  • Payroll tax deposits

Next-Day Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day May 2, 2022
August 1, 2022
October 31, 2022
January 31, 2023
Quarterly
$350 to $500 Any day 15th of the following month Monthly
More than $500 Any day Next business day Next-Day

Semi-Weekly Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day May 2, 2022
August 1, 2022
October 31, 2022
January 31, 2023
Quarterly
$350 to $500 Any day 15th of the following month Monthly
More than $500 Wed, Thurs, or Fri Following Wednesday Semi-weekly
More than $500 Sat, Sun, Mon, or Tues Following Friday Semi-weekly

Monthly, Quarterly, or Annual Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day May 2, 2022
August 1, 2022
October 31, 2022
January 31, 2023
Quarterly
$350 or more Any day 15th of the following month Monthly

 

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.

Last Revised: 05/19/2022