File and Pay

The Employment Development Department (EDD) allows employers and/or their agents to file reports and make payments online or by mail. Visit the Required Filings & Due Dates and Tax Payments & Due Dates pages for additional information to ensure compliance with California payroll tax law.

Keep up to date with any changes by visiting the Recent Changes in Payroll Tax Reporting page.

e-Services for Business (Recommended)

Employers and payroll agents can manage payroll tax accounts, file reports, make tax payments, register businesses, and more.

Advantages of e-Services for Business

• Fast, easy, and secure way to manage payroll tax accounts.
• Simple one-time online enrollment.
• Ability to view and print returns/reports and payments previously submitted online.
• Most of e-Services for Business is available 24 hours a day, 7 days a week.

For more information or to register, file, or pay visit e-Services for Business

File by Mail

Instructions for filing required forms and/or making deposits are available on the individual forms.

Commonly Used Forms

• DE 1 - Registration Form for Commercial Employers
• DE 4 - Employee’s Withholding Allowance Certificate
• DE 88 ALL - Payroll Tax Deposit
• DE 9 - Quarterly Contribution Return and Report of Wages
• DE 9C - Quarterly Contribution Return and Report of Wages (Continuation)
• DE 34 - Report of New Employee(s)
• DE 542 - Report of Independent Contractor(s)