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. Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for each employee subject to SDI contributions.
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
| Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|---|
| Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
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
| Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|---|
| Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
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
| Accumulated State PIT Withholding | Payday | PIT and SDI Deposit Due By | California Deposit Schedule |
|---|---|---|---|
| Less than $350 | Any day | April 30, 2024 July 31, 2024 October 31, 2024 January 31, 2025 |
Quarterly |
| $350 or more | Any day | 15th of the following month | Monthly |
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.