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QuickBooksHelp
QuickBooksHelp
Intuit
posted
a week ago
last updated ‎September 17, 2019 3:41 AM
51 helpful votes

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.

Agency Form Detail

Form ID Tax Code Form Name
DE34 (Filing) WH/UI CA Report of New Hires
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)
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
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)
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

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
Payroll Tax Assistance (General Questions) 888-745-3886 (0 for representative) Employers Outside US and Canada 916-464-3502 CA EDD EFT Helpline (Notices or Specific Payment Status) 916-654-9130 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
For Federal Reserve Bank Holidays refer to agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Cesar Chavez Day - March 31 Sunday Cesar Chavez Day - April 1st Monday 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 $14,573 Married with 2 or more allowances and HOH equals $29,146 Standard Deduction Table: Single, Dual Income Married, Married Multiple Employer, or Married with 0 - 1 allowances equals $4,401 Married with 2 or more allowances and HOH equals $8,802 Exemption Allowance Table: $129.80 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?
Yes

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
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
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
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
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.

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
Payroll Tax Assistance (General Questions) 888-745-3886 (0 for representative) Employers Outside US and Canada 916-464-3502 CA EDD EFT Helpline (Notices or Specific Payment Status) 916-654-9130 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
For Federal Reserve Bank Holidays refer to agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Cesar Chavez Day - March 31 Sunday Cesar Chavez Day - April 1st Monday 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
02-01-2019

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
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.

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
$118,371.00

Agency Tax Payment Details

Effective Date
Tax Payment Name
CA Withholding and Disability Insurance

Verification Tracking

Last Verified Date
02-20-2019

Electronic Form Requirement Detail

Form ID
DE 9
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
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
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
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.

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

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