Web-Based Payroll Tax Seminars (Online Courses)
The Employment Development Department (EDD) offers no-fee state payroll tax seminars, both classroom style and online courses. Both are designed to help employers comply with the state payroll tax laws. The classroom seminars are offered in a variety of locations throughout California. They are customized to benefit everyone - established businesses, those just getting started, individuals anticipating going into business, and payroll agents - and the instructors encourage audience participation. The online courses, on the other hand, allow you to learn on your timetable, at your own pace, wherever you choose to access the Internet.
e-Services for Business Video Tutorials
e-Services for Business Video Tutorials are available to assist in managing your account, including filing reports, making payments, and more. These tutorials are available 24 hours a day, 7 days a week.
Employment Status Course New!
The EDD created this course to explain the process of classifying workers as either employees or independent contractors.
This course includes six lessons:
- Lesson 1: Common Misconceptions (2:44)
Learn about common misconceptions which often lead to misclassifying employees as independent contractors.
- Lesson 2: Classification of Workers (4:43)
Learn about the consequences associated with misclassifying workers.
- Lesson 3: Common Law (5:08)
Learn about the right of control.
- Lesson 4: Employee or Independent Contractor? (21.50)
The right to control a worker is not always obvious and is sometime misunderstood. Learn about the common law test used to determine if a worker is an employee.
- Lesson 5: Statutory Laws Affecting Employment Status (4:43)
A worker may be an independent contractor under common law, but may be an employee under statute.
- Lesson 6 Resources to Properly Classify Workers (2:08)
Since every working relationship is unique, access forms and publications to help you classify a worker.
System Requirements for the Employment Status course
Payroll Tax Deposit (DE 88/DE 88ALL) Coupon Tutorials New!
The EDD created five tutorials for tax rated employers to explain how to complete and when to submit the Payroll Tax Deposit (DE 88/DE 88ALL) coupon. During the tutorials, you will learn about the purpose of the Payroll Tax Deposit coupon and the critical areas that must be properly completed to ensure that your DE 88 is processed timely and correctly. You will learn how the amount of accumulated Personal Income Tax (PIT) withheld and your Federal Deposit Schedule are used to determine your deposit frequency. In tutorial #5, you will also be introduced to electronic payment options using e-Services for Business.
Throughout the tutorials, you will be introduced to terminology used by the EDD that may be unfamiliar to you. Access the Glossary of Terms – Understand the California Payroll Tax Deposit Requirements (DE 88G) to assist with understanding the terminology.
- Tutorial #1: The Purpose of the Payroll Tax Deposit (DE 88/DE 88ALL) Coupon (5:00)
The tutorial will explain the purpose of the coupon that is used to make Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and PIT payments. You will also learn how to obtain a coupon booklet or file online using e-Services for Business.
- Tutorial #2: Your Employer Account Number on the DE 88/DE 88ALL (4:07)
The tutorial will review the critical areas that must be properly completed. You can also get tips for timely and accurately processing your DE 88/DE 88ALL.
- Tutorial #3: Understand Your California Payroll Tax Requirements (16:24)
The tutorial will help you determine your state payroll tax deposit due dates based on California deposit requirements and choose the correct Deposit Schedule to ensure timely payments.
- Tutorial #4: Tips for Completing the Payroll Tax Deposit Coupon (9:54)
The tutorial will show you how the Pay Date relates to the Quarter Covered field, the importance of correctly completing all the required fields on the DE 88, and to avoid penalties caused by misapplied payments.
- Tutorial #5: Electronic Options for Making Payroll Tax Deposits (8:29)
The tutorial will show you how to make payments electronically using fast and secure methods. You will also learn how e-Services for Business can help you make accurate tax payments.
System Requirements for Payroll Tax Deposit Coupon Tutorials