California Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
DE34 (Filing)	WH/UI	CA Report of New Hires	view
Effective Date Form Name CA Report of New Hires Filing Frequency As required Filing Due Dates Due within 20 days of the employee start-to-work date, for newly hired or rehired employees. Employers who report electronically must submit two files each month that are not less than 12 days and not more than 16 days apart W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail E-file Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
DE88 (Payment)	WH/UI/SDI	Payroll Tax Deposit Coupon (E-pay only)	view
Effective Date Form Name Payroll Tax Deposit Coupon (E-pay only) Filing Frequency Next Day Semiweekly Monthly Quarterly Filing Due Dates Next Day: Due on the next banking day. Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Monthly: Due on the 15th of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31) W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Payment Methods-DIY E-pay Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic payment submission to the agency. Payment Methods ACH Credit
DE 9 (Filing)	WH/UI/SDI	Quarterly Contribution Return and Report of Wages	view
Effective Date Form Name Quarterly Contribution Return and Report of Wages Filing Frequency Quarterly Filing Due Dates Due by the last day of the month following the end of each calendar quarter. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY E-file Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. Payment Methods N/A
DE 9C (Filing)	WH/UI/SDI	Quarterly Contribution Return and Report of Wages (Continuation)	view
Effective Date Subform of DE 9 Form Name Quarterly Contribution Return and Report of Wages (Continuation) Filing Frequency Quarterly Filing Due Dates Due by the last day of the month following the end of each calendar quarter. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY E-file Send Methods Available in QuickBooks Online Payroll Filing Methods Electronic filing submission to the agency. Payment Methods N/A

Withholdings

Agency contact information

Effective Date

Agency Name: California Employment Development Department

Vendor Payable Name: EDD

Mailing Address: Employment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001

Phone Numbers: Phone Numbers

Payroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)

Employers Outside US and Canada
916-464-3502

e-Services for Business Assistance
855-866-2657

Support Website URL: https://askedd.edd.ca.gov/

Agency Website URL: http://www.edd.ca.gov/

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Cesar Chavez Day - March 31st EDD closed for holiday
Day after Thanksgiving - November 29

EDD does not close on Columbus Day which is a Federal Reserve Holiday

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: CA Employment Development Dept Employer Acct No.

QuickBooks Employer Account Number Format(s): 999-9999-9 or 999 9999 9

Agency Withholding Details

Effective Date

WH Supported?: Yes

Allowance Amount Detail: Allowance Amount Detail
Low Income Exemption Table:
Single, Dual Income Married, Married Multiple Employer, or Married with 0 - 1 allowances equals $15,042
Married with 2 or more allowances and HOH equals $30,083

Standard Deduction Table:
Single, Dual Income Married, Married Multiple Employer, or Married with 0 - 1 allowances equals $4,537
Married with 2 or more allowances and HOH equals $9,074

Exemption Allowance Table:
$134.20 per allowance claimed

Estimated Deduction Table:
$1,000 per additional allowance claimed

Supplemental Rate Detail: Bonuses and Stock Options 10.23%. All other; e.g., overtime pay, commissions, sales awards, vac pay 6.6%.

W4 Requirements

Effective Date

Can Use Federal W4?: No

Agency Tax Payment Details

Effective Date

Tax Payment Name: CA Withholding and Disability Insurance

Verification Tracking

Last Verified Date: 02-20-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Monthly	CA Withholding and Disability Insurance	view
Effective Date Tax Payment Name CA Withholding and Disability Insurance Frequency Monthly Liability Accrual Period Calendar Month Due Date 15th of the following month Threshold Requirement You are required to make Monthly SDI and PIT deposits if you are required to make Federal Annual, Quarterly, or Monthly deposits AND you accumulate $350 or more in California PIT during one or more months of a quarter OR You are required to make Monthly SDI and PIT deposits if you are required to make Federal Semiweekly or Next Banking Day deposits and you accumulate $350 to $500 in California PIT during one or more months of a quarter.
Next Day	CA Withholding and Disability Insurance	view
Effective Date Tax Payment Name CA Withholding and Disability Insurance Frequency Next Day Liability Accrual Period Based on assigned Deposit Frequency Due Date Next Banking day following the payroll date the $100,000 tax liability limit is reached for Federal Taxes in the assigned deposit period AND you have accumulated greater than $500 in PIT Threshold Requirement You are required to make Next Banking Day SDI and PIT deposits if you are required to make Federal Next Banking Day deposits AND you accumulate greater than $500 in California PIT during one or more payroll periods.
Quarterly	CA Withholding and Disability Insurance	view
Effective Date Tax Payment Name CA Withholding and Disability Insurance Frequency Quarterly Liability Accrual Period Calendar Qtr Due Date Last day of the month following the quarter Threshold Requirement You are required to make Quarterly SDI and PIT deposits if you accumulate less than $350 in California PIT during one or more months of a quarter.
Semiweekly	CA Withholding and Disability Insurance	view
Effective Date Tax Payment Name CA Withholding and Disability Insurance Frequency Semiweekly Liability Accrual Period Sat - Tues Wed - Fri Due Date Following Wednesday for Wed-Fri Following Friday for Sat-Tues Threshold Requirement You are required to make Semiweekly SDI and PIT deposits if you are required to make Federal Semiweekly deposits AND you accumulate more than $500 in California PIT during one or more payroll periods.

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: All employers must file tax and wage reports electronically.

Employer Payment Requirements: All employers must file tax and wage reports electronically and pay the EDD electronically.

Unemployment Tax

Agency contact information

Effective Date

Agency Name: California Employment Development Department

Vendor Payable Name: EDD

Mailing Address: Employment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001

Phone Numbers: Phone Numbers

Payroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)

Employers Outside US and Canada
916-464-3502

e-Services for Business Assistance
855-866-2657

Support Website URL: https://askedd.edd.ca.gov/

Agency Website URL: http://www.edd.ca.gov/

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:

New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Cesar Chavez Day - March 31st EDD closed for holiday
Day after Thanksgiving - November 29

EDD does not close on Columbus Day which is a Federal Reserve Holiday

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: CA Employment Development Dept Employer Acct No.

QuickBooks Employer Account Number Format(s): 999-9999-9 or 999 9999 9

Agency Tax Rate Detail

Effective Date

Fixed Dollar Amount: N/A

Minimum Rate: 1.5%

Maximum Rate: 6.2%

New Employer Rate: 3.4%

Employer Wage Base

Effective Date

Wage Base Amount: $7,000.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date

Surcharge Name: ETT

Surcharge Abbreviation: ETT

Creditable to FUTA: No

Fixed Rate: 0.1%

Minimum Rate: N/A

Maximum Rate: 0.1%

New Employer Rate: 0.1%

Wage Base Amount: $7,000.00

Verification Tracking

Last Verified Date: 11-01-2019

Agency Tax Payment Details

Effective Date

Tax Payment Name: CA UI and Employment Training Tax

Verification Tracking

Last Verified Date: 02-20-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	CA UI and Employment Training Tax	view
Effective Date Tax Payment Name CA UI and Employment Training Tax Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Note: Although payments are not due until the end of the quarter they can be paid with Income Tax withholding and SDI payments. Threshold Requirement NA

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: All employers must file tax and wage reports electronically.

Employer Payment Requirements: All employers must file tax and wage reports electronically and pay the EDD electronically.

Other Taxes

State Disability

Agency contact information

Effective Date

Agency Name: California Employment Development Department

Vendor Payable Name: EDD

Mailing Address: Tax Assistance: Employers - General Correspondence
Employment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001

Phone Numbers: Payroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)
Employers Outside US and Canada
916-464-3502

Support Website URL: https://askedd.edd.ca.gov/

Agency Website URL: http://www.edd.ca.gov/

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: CA Employment Development Dept Employer Acct No.

QuickBooks Employer Account Number Format(s): 999-9999-9 or 999 9999 9

Agency Tax Rate Detail

Fixed Dollar Amount: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Employer Wage Base

Wage Base Amount: N/A

Employee Rates

Effective Date

Fixed Rate: 1%

Employee Wage Base

Effective Date

Wage Base Amount: $122,909.00

Agency Tax Payment Details

Effective Date

Tax Payment Name: CA Withholding and Disability Insurance

Verification Tracking

Last Verified Date: 02-20-2019

E-file & Pay

Electronic Form Requirement Detail

Form ID
DE 9	view
Effective Date Filing Enrollment Instructions You do not need to enroll with California Employment Department in order to e-file through QuickBooks. Payment Enrollment Instructions Not applicable. Login Requirements No User ID, PIN, or password required! Additional Login Requirements Not applicable. Change Bank Account Instruction Not applicable. Penalty & Interest Requirements Not applicable. Paying Penalty & Interest Not applicable. Alternative Submission Process If you are unable to submit through Intuit, you can file directly on the California e-Service site. To use e-Services, you must register with California Employment Development Department (EDD) e-Services program in order to e-file Form DE 9. You'll need the following information to complete the e-Sevices registration: - 8-Digit CA EDD Employer Account Number - Unemployment Insurance (UI) Rate - Company Zip Code To enroll in California EDD e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the California EDD e-Service for Business Login Web site for information on how to register in the California EDD e-Services program. For details on the actual process, click on the e-Service for Business Enrollment Process link. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site. For additional information, please contact California EDD Payroll Tax Assistance at 888-745-3886.
DE 9C	view
Effective Date Filing Enrollment Instructions You do not need to enroll with California Employment Development Department in order to e-file through QuickBooks. Payment Enrollment Instructions Not applicable. Login Requirements No User ID, PIN or password required! Additional Login Requirements Not applicable. Change Bank Account Instruction Not applicable. Penalty & Interest Requirements Not applicable. Paying Penalty & Interest Not applicable. Alternative Submission Process If you are unable to submit through Intuit, you can file directly on the California e-Service site. To use e-Services, you must register with California Employment Development Department (EDD) e-Services program in order to e-file Form DE 9C. You'll need the following information to complete the e-Sevices registration: - 8-Digit CA EDD Employer Account Number - Unemployment Insurance (UI) Rate - Company Zip Code To enroll in California EDD e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the California EDD e-Service for Business Login Web site for information on how to register in the California EDD e-Services program. For details on the actual process, click on the e-Service for Business Enrollment Process link. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site. For additional information, please contact California EDD Payroll Tax Assistance at 888-745-3886.
DE34	view
Effective Date Filing Enrollment Instructions You do not need to enroll with California Employment Development Department in order to e-file through QuickBooks. Payment Enrollment Instructions Not applicable. Login Requirements No User ID, PIN or password required! Additional Login Requirements Not applicable. Change Bank Account Instruction Not applicable. Penalty & Interest Requirements Not applicable. Paying Penalty & Interest Not applicable. Alternative Submission Process If you are unable to submit through Intuit, you can file directly on the California e-Service site. To use e-Services, you must register with California Employment Development Department (EDD) e-Services program in order to e-file Form DE 34. You'll need the following information to complete the e-Sevices registration: - 8-Digit CA EDD Employer Account Number - Unemployment Insurance (UI) Rate - Company Zip Code To enroll in California EDD e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the California EDD e-Service for Business Login Web site for information on how to register in the California EDD e-Services program. For details on the actual process, click on the e-Service for Business Enrollment Process link. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site. For additional information, please contact California EDD Payroll Tax Assistance at 888-745-3886. Alternatively, you can print and mail your form.
DE88	view
Effective Date Filing Enrollment Instructions Not applicable. Payment Enrollment Instructions You don't need to enroll with the California Employment Development Department in order to e-pay through Quickbooks. Login Requirements No User ID, PIN or password required! Additional Login Requirements Not applicable Change Bank Account Instruction IMPORTANT: Be sure the appropriate bank account is enabled in your Intuit application! Failure to do so will cause a rejection and notice to be generated with the agency. You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay. Penalty & Interest Requirements No. You must separate your penalty from your liability payments. You cannot e-pay your penalty or interest payment to California via Intuit. You can select an alternative method to pay your penalty or interest payment. You may also pay by check with Form DE 88, unless mandated to pay via EFT. Paying Penalty & Interest Not applicable. Alternative Submission Process IMPORTANT: If you change your bank and/or account information you MUST VERIFY THAT THE BANK ACCOUNT is ENTERED and ENABLED for E-Pay! If these steps are not completed, your payment will be rejected by the agency. If rejected, you can correct and resubmit your payment. If you are unable to submit your payment through Intuit, you can make a debit payment directly on the California e-Service site. To use e-Services, you must register with California Employment Development Department (EDD) e-Services program in order to e-file Form DE 88. You'll need the following information to complete the e-Sevices registration: - 8-Digit CA EDD Employer Account Number - Unemployment Insurance (UI) Rate - Company Zip Code To enroll in California EDD e-Services: You only need to enroll once for e-file and e-pay. (1) Go to the California EDD e-Service for Business Login Web site for information on how to register in the California EDD e-Services program. For details on the actual process, click on the e-Service for Business Enrollment Process link. (2) Store your User ID and password in a secure location. You will need your User ID and password every time you e-file through the e-Services site. For additional information, please contact California EDD Payroll Tax Assistance at 888-745-3886.

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: http://www.edd.ca.gov/Payroll_Taxes/Am_I_Required_to_Register_as_an_Employer.htm#registration

Is there a registration fee?: No

What is the name of the form to use for registration?: DE-1 Registration Form for Commercial Employers

What is the link to the form for registration?: https://eddservices.edd.ca.gov/tap/secure/ezreg

Additional information about the registration for this state.: Client can register online and upon successful registration, receive a California employer account number and tax rate information immediately through EDD's Online Services. You may call (888) 745-3886 or your nearest Employment Tax Office to get a registration form. Client may also download a form at the link listed below. State prefers online registration.

DE-1 Commercial Registration Form: https://www.edd.ca.gov/pdf_pub_ctr/de1.pdf

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://eddservices.edd.ca.gov/

Is there a registration fee?: No

What is the name of the form to use for registration?: Registration Form

What is the link to the form for registration?: http://www.edd.ca.gov/Payroll_Taxes/Save_Time_and_Register_Online.htm

Additional information about the registration for this state.: Client can register online and upon successful registration, receive a California employer account number and tax rate information immediately through EDD's Online Services. You may call (888) 745-3886 or your nearest Employment Tax Office to get a registration form. Client may also download a form at the link listed below. State prefers online registration.

Registration by mail may take 10-14 days to process.

DE-1 Commercial Registration Form: https://www.edd.ca.gov/pdf_pub_ctr/de1.pdf

California Payroll Tax Compliance

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Other Taxes

State Disability

Agency contact information

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Tax Payment Details

Verification Tracking

E-file & Pay

Electronic Form Requirement Detail

Employer Registration

Withholding Tax

Unemployment Insurance Tax

Payroll Tax Compliance Links

Texas Payroll Tax Compliance

Massachusetts Payroll Tax Compliance

Florida Payroll Tax Compliance

Arizona Payroll Tax Compliance

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