Payroll Taxes
California has four state payroll taxes which we manage.
Employers contribute to:
- Unemployment Insurance (UI)
- Employment Training Tax (ETT)
Most employers are tax-rated employers and pay UI taxes based on their UI rate. There are some unique employer types that have different payroll tax criteria:
- Nonprofit and public entity employers who choose another method are known as reimbursable employers.
- School employers can choose to participate in the School Employees Fund, which is a special reimbursable financing method.
Employees pay into state payroll taxes with wage withholdings for:
- State Disability Insurance (SDI)
- Personal Income Tax (PIT)
Note: Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to payroll taxes and PIT withholding. For more information, refer to Types of Employment (DE 231TE) (PDF).
We’re Here to Help You
Find important links and resources on Payroll Taxes General Information, including forms and publications, FAQs, Payroll Tax Seminars, interest rates and tax credits as well as the dates for legal holidays.
If you are starting a new business or are an existing or household employer, you can find important information and learn more about payroll taxes.
Payroll Taxes
- What Are State Payroll Taxes?
- Am I Required to Register as an Employer?
- Payroll Tax Seminars
- Resources for the New Employer
- Reporting Requirements
- Household Employers
Taxes and Wages
Payroll Taxes for Your Business
You can find all the information and resources you need related to filing, paying and managing your payroll taxes for your business. e-Services for Business is the fast, easy, and secure way to manage your employer payroll tax account online.
Filing and Payment
- E-file and E-pay Mandate for Employers
- File and Pay Options
- Calendar – Payroll Tax Due Dates
- Required Filings and Due Dates
- Correcting Prior Reports or Deposits
- Make Your Payroll Tax Deposits on Time
Reporting Requirements
- Reporting Requirements
- New Employee Registry Reporting
- Independent Contractor Reporting
- Cannabis Industry Payroll Tax Reporting
- Year-End Notification Requirements
Managing Your Business
- Rates and Withholding
- Changes to Your Business
- View your Payroll Tax Rates
- Federal Unemployment Tax Act (FUTA)
- Video: How to Protect Your Business from Higher Unemployment Insurance (UI) Taxes
Other Resources
Help Fight Fraud and Protect Your Business
We are dedicated to fighting fraudulent activity and protecting benefits for California workers in need.
Learn about the types of fraud, how to report identity theft, and the consequences of fraud in penalties and prosecution.
For More Information
- California Unemployment Fraud by the Numbers (PDF)
- Help Us Fight Fraud (DE 2370) (PDF)
- Unemployment Insurance Benefits: What You Need to Know (DE 1275B) (PDF)
- FAQs – Reporting Work and Wages
- Protect Your Business from Higher Taxes: Help Prevent Improper Payment of UI Benefits
- What You Should Know About Unemployment Scammers (PDF)
- What You Should Know About Unemployment Scammers – Armenian (PDF)
- What You Should Know About Unemployment Scammers – Simplified Chinese (PDF)
- What You Should Know About Unemployment Scammers – Traditional Chinese (PDF)
- What You Should Know About Unemployment Scammers – Korean (PDF)
- What You Should Know About Unemployment Scammers – Tagalog (PDF)
- What You Should Know About Unemployment Scammers – Vietnamese (PDF)
e-Services for Business
Use e-Services for Business para administrar su cuenta de impuestos sobre la nómina del empleador en línea.
Manténgase informado
Comuníquese con nosotros
Si tiene preguntas, comuníquese con las oficinas de impuestos sobre la nómina. También puede contactar con el Centro de Asistencia al Contribuyente llamando al 1-888-745-3886 o visitar la oficina del impuesto al empleo más cercana.
Last Revised: 05/12/2022