File and Pay Options
You can file reports and make payments online using e-Services for Business.
e-Services for Business (Recommended)
e-Services for Business fulfills the E-file and E-pay Mandate for Employers, and is your fast, easy, and secure way to manage your employer payroll tax accounts online.
- Register for an employer payroll tax account number.
- File returns/reports.
- Make payments.
- View, adjust, and print returns/reports previously filed online.
- View and update account information.
For more information or to enroll, visit the e-Services for Business page.
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
The following options are available, however they do not fulfill the e-file and e-pay mandate.
- 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