Payroll Tax Deposits

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

How often you’re required to deposit State Disability Insurance (SDI) and California Personal Income Tax (PIT) is based on your federal deposit schedule and the amount of total PIT withheld. You have the option to make your UI and ETT payments more frequently if would like to make them along with your SDI and PIT deposits.

California Deposit Requirements
Federal Deposit Schedule/Requirement	Accumulated State PIT Withholding	Payday	PIT and SDI Deposit Due By	California Deposit Schedule
Next-Day	Less than $350	Any day	April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026	Quarterly
	$350 to $500	Any day	15th of the following month	Monthly
	More than $500	Any day	Next business day	Next-Day
Semi-weekly	Less than $350	Any day	April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026	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	Less than $350	Any day	April 30, 2025 July 31, 2025 October 31, 2025 February 2, 2026	Quarterly
	$350 or more	Any day	15th of the following month	Monthly

California Deposit Requirements

To follow the E-file and E-pay Mandate for Employers, you can submit the following items online through e-Services for Business:

• Employment tax returns
• Wage reports
• Payroll tax deposits

Avoid Penalties

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