Make your Payroll Tax Deposits (DE 88) On Time and Avoid Late Penalties

Employer contributions of Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly. Monies withheld from employees’ wages for State Disability Insurance (SDI) and California Personal Income Tax (PIT) may need to be deposited more often. The deposit frequency is based on each employer’s federal deposit schedule/requirement and the amount of accumulated PIT withheld. NOTE: A penalty of 15% (10% for periods prior to 3rd quarter 2014) plus interest will be charged on late payroll tax payments.

IMPORTANT: You may be required to submit deposits more frequently if you withhold over $350 in PIT, see the California Deposit Requirements table below.

Failure to include a DE 88 with your deposit may result in penalties and interest or a misallocation of your deposit. Deposits made through e-Services for Business do not require a paper DE 88. Visit the e-Services for Business page to enroll and manage your payroll tax account(s) online.

If you have any questions regarding deposits, visit Required Filings and Due Dates. You can also refer to the California Employer’s Guide or contact the Taxpayer Assistance Center at (888) 745-3886. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars. We also offer an online course on “How to Complete a Payroll Tax Deposit (DE 88 or DE 88ALL)”.

California Deposit Requirements
If Your Federal Deposit Schedule/Requirement Is
And You Have Accumulated State PIT Withholding of
If Payday Is
PIT and SDI Deposit Due By
California “Deposit Schedule” box to mark on the DE 88/DE 88ALL
Next-Day
Less than $350
Any day
Quarterly
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
Quarterly
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
Less than $350
Any day
Quarterly
Quarterly
$350 or more
Any day
15th of the following month
Monthly
Quarterly
or
Annually
Less than $350
Any day
April 30, 2014
July 31, 2014
October 31, 2014
February 2, 2015
Quarterly
$350 or more
Any day
15th of the following month
Monthly

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