Emergency and Disaster Assistance for Employers

Extreme Winds and Heavy Rainfall – January 2008
Fires – November 2007

Requests for Extension

California employers directly affected by a disaster or emergency may request an extension up to 60 days to file their state payroll reports and to deposit state payroll taxes with EDD, without penalty or interest. The extension is granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC).

State payroll taxes include Unemployment Insurance, Employment Training Tax, State Disability Insurance, and California Personal Income Tax. To request an extension, employers must send EDD a letter specifically requesting an extension of time under Section 1111.5 of the CUIC, along with the previously unfiled report(s) and payment(s). The letter must also provide detailed information as to why the report or payment could not be submitted in a timely manner.

Employers should mail the letter and tax report or payment to the address specified on their filing form. If an employer has already been charged a late filing or payment penalty that he/she believes may qualify for this extension, the employer should send a written request to:

EDD
P.O. Box 826846, MIC 3A
Sacramento, CA 94246-0001

For further information, call the EDD Taxpayer Assistance Center at 1–888–745–3886 or visit your local Employment Tax Office.

Extreme Winds and Heavy Rainfall – January 2008

Employers in the counties of Glenn, Kings, Placer, Sacramento, San Francisco, Sutter, Yuba, Yolo, Colusa, Del Norte, El Dorado, Sierra, Mendocino, and the cities of Oakland and Grass Valley directly affected by the damage resulting from the extreme wind, unusually heavy rains, and high snow levels throughout the state may request up to a 60-day extension of time from EDD to file their State payroll reports and/or deposit State payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). Written requests for extension must be received within 60 days from the original delinquent date of the payment or return to file or pay.

Fires – November 2007

Employers directly affected by damage resulting from the November Corral fires in Malibu may request up to a 60-day extension of time from EDD to file their State payroll reports and/or deposit State payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). Written requests for extension must be received within 60 days from the original delinquent date of a payment or return to file or pay.