File and Pay Options
You can use e-Services for Business, Express Pay, or other electronic filing and payment options to electronically file and/or pay to fulfill the e-file and e-pay mandate for employers.
e-Services for Business
Log in or enroll to make payments, file returns, and access more online features.
Make an electronic payroll tax payment, no enrollment necessary.
Other Electronic Filing and Payment Options
The following options also fulfill the e-file and e-pay mandate.
- Federal/State Employment Taxes (FSET) - Bulk Transmissions
- Electronic Funds Transfer (EFT)
- State Data Collector
- Automated Clearing House (ACH) Credit
- Credit Card
- Credit card payments are completed through Official Payments Corp. (OPC) and are subject to a convenience fee.
File by Mail
Employers with an approved e-file and e-pay mandate waiver will automatically receive payment coupons and tax forms in the mail. Paper submittal of tax returns, wage reports, and payroll tax deposits without an approved waiver may result in noncompliance penalties.
- Instructions and mailing address are available on the individual forms.
To ensure compliance with California payroll tax law, please visit the following for additional information:
- E-file and E-pay Mandate for Employers
- Information Sheet: E-file and E-pay Mandate for Employers (DE 231EM)
- Required Filings & Due Dates
- Tax Payments & Due Dates
- What's New in Payroll Taxes
- Payroll Tax Seminars