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California Employer News and Updates

Find the latest tax news, annual updates, and resources to support you and your business.

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Payroll Tax News

Stay up to date on payroll tax news.

June 2025

City of Malibu – Current Emergency and Disaster Assistance for Employers (June 18, 2025)

May 2025

San Joaquin County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Trinity County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2025, through December 31, 2025, will be 7% (May 5, 2025)

January 2025

Employer Updates

New Payroll Tax Type Code for Adjustment Payments

Attention ACH credit payers! We’ve added a new payroll Tax Type Code: 01500. Use this code when making return adjustment payments through ACH credit.

Tax Type codes make sure your payment goes to the right place in your payroll tax account. Use the new code if you owe money after making changes with one of these forms:

Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
Tax and Wage Adjustment Form (DE 678)

For more information, check out our Automated Clearing House Credit Information Guide (DE 532) (PDF).

We’re here to make this process easier for you. Using the right code helps avoid delays or errors in your account.

Be on the lookout for your upcoming Benefit Charge Statement

Your annual Statement of Charges to Reserve Account (DE 428T) will be issued between August and September 2025. The DE 428T notifies you of the Unemployment Insurance (UI) benefit charges and/or credits applied to your reserve account for the period of July 1, 2024, through June 30, 2025. The itemized charges to your reserve account are based on the UI benefits paid to your former employees. These charges may increase your UI contribution rate for the 2026 tax year. Therefore, it is important to review your DE 428T by verifying the following for each claim:

Does the Claimant Name and SSN belong to your former employee?
Did the claimant work for you within 18 months of the claim date?
Did you respond to either a Notice of Unemployment Insurance Claim Filed (DE 1101CZ) (PDF) and/or Notice of Wages Used For Unemployment Insurance Claim (DE 1545) (PDF) for each claim?
Did you receive a ruling or determination indicating that the claim would be adjusted for any of the claimants?

If the information needs to be corrected, you may file a protest within 60 days from the issued date. Protests can be filed online through your e-Services for Business account or by mail. Using e-Services for Business is the faster, easier, and more secure option. Click here for a video tutorial on how to file a protest online. Protests submitted by mail can be sent to the address indicated on the information sheet. Refer to the Information Sheet: Statement of Charges to Reserve Account (DE 428T) (DE 428 I) (PDF) or the DE 428T Protest Sample Form (DE 428C) (PDF).

For assistance enrolling or accessing your employer payroll tax account using e-Services for Business, or have questions on how to view your DE 428T online, contact the Taxpayer Assistance Center at 1-888-745-3886.

New Enhancements to e-Services for Business

We’ve made it easier to enroll in e-Services for Business by improving navigation and streamlining the process for a better user experience. We’ve also expanded the enrollment options to provide clearer directions for:

Employers to access their own account or register for a new account.
Representatives to access existing accounts or register new accounts for the employers they represent.
Business owners reporting independent contractors.

Check out our updated Enroll in e-Services for Business as an Employer and Enroll in e-Services for Business as a Representative webpages for step-by-step instructions to enroll in e-Services for Business.

Introducing our Updated Payroll Tax Seminar Registration System

We’re excited to announce that our updated payroll tax seminar registration system is now available. This user friendly system allows you to easily register for free seminars to learn how to stay in compliance with state payroll tax laws. Some features of this new system include:

A new modernized look and feel.
The ability to add seminars to Google, Apple, or Outlook calendar.
The ability to modify user information or cancel registrations.
Friendly email reminders about upcoming registrations and more.

Explore upcoming payroll tax seminars and register today!

Benefit Charge and Unemployment Insurance (UI) Rate Protests

Did you know you can submit a benefit charge or UI rate protest online? We encourage you to take advantage of our e-Services for Business protest feature. It’s a quick, safe, and easy way to file your protest and receive a confirmation.

You can submit the following types of protests:

Benefit Charge

Statement of Charges to Reserve Account (DE 428T)
Statement of Reimbursable Benefit Charges (DE 428R)
School Employees Fund Employer Statement of Benefit Charges (DE 428F)

UI Rate

Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088)

For more information, visit the e-Services for Business FAQs.

New Employee and Independent Contractor Reporting

As an employer, you play an important role in the success of the New Employee Reporting and Independent Contractor Reporting programs. These reports are checked against child support records. This helps locate parents so that wage withholding orders can be set up or to enforce existing orders. The information is also sent to the National Directory of New Hires to find parents who owe child support in other states. Nearly 30 percent of child support cases involve parents who do not live in the same state as their children.

As part of the New Employee Registry (NER) program, all employers must report new hires, or employee(s) rehired after a separation of 60 consecutive days, to the Employment Development Department (EDD) within 20 days of their first day of work.

As part of the Independent Contractor Reporting (ICR) program, you must report information about independent contractors to the EDD if you hire an independent contractor and all the following conditions apply:

You have filed or are required to file a Form 1099-MISC or 1099-NEC for the services performed by the independent contractor.
You pay the independent contractor $600 or more or enter into a contract for $600 or more.
The independent contractor is an individual, sole proprietor, or single- member LLC.

For more information on the new hire and independent contractor programs or the reporting requirements, please visit Reporting Requirements.

For information on how to make child support payments to the California State Disbursement Unit, please visit childsupport.ca.gov/state-disbursement-unit/.