All tax payments must be submitted with a completed Payroll Tax Deposit
(DE 88/DE 88ALL) unless payments are made by
electronic funds transfer (EFT) or credit card.
Although employer contributions for Unemployment Insurance (UI) and
Employment Training Tax (ETT) or credit cardare due quarterly, withholdings from
employees' wages for State Disability Insurance (SDI) and California
Personal Income Tax (PIT) may need to be deposited more often. State
deposit due dates are generally the same as federal deposit due dates
(see "Depositing Taxes" in IRS Publication 15).
Penalty and interest are charged on
late payments.
Mail all tax payments with Payroll Tax Deposit (DE 88/DE 88ALL) coupons to:
Employment Development Department
P.O. Box 826276
Sacramento, CA 94230-6276
Please include your employer account number on your check or money order.
The deposit requirements are:
Next Banking Day: You are required to make California
Next Banking Day SDI and PIT deposits if you are required to make
federal Next Banking Day deposits AND you accumulate more than $500*
in PIT during one or more payroll periods. (If you accumulate $350-$500
in PIT during one or more pay periods, see Monthly
requirements below.**)
The Next Banking Day deposit schedule requires deposits to be made by the next
banking (business) day. Banking days do not include Saturdays, Sundays, or
legal holidays. Once you make a Next Banking
Day deposit, you automatically become a Semiweekly
depositor for the remainder of that calendar year and all of the following calendar year.
EFT transactions for Next Banking Day deposits must settle into the
State's bank account on or before the third business day following the payroll date.
Semiweekly depositors always have three business days after
the end of the Semiweekly period to make a deposit. If any
of the three weekdays after the end of a Semiweekly period
is a legal holiday, you will have one
additional business day to make your deposit.
EFT transactions for Semiweekly deposits must settle into the
State's bank account on or before the next business day following the due date.
Quarterly: Quarterly tax payments are due and delinquent on the
same dates as the Quarterly Wage and Withholding
Report (DE 6). (See Monthly
deposit requirements if you are a Quarterly depositor but accumulate $350 or more in
PIT during one or more months of a quarter.) Although UI and ETT are due quarterly, you may
submit them with any SDI and PIT deposit.
EFT transactions for Quarterly payments must settle into the
State's bank account on or before the next business day following the last timely date
for the quarter.
EDD uses the postmark date to determine the timeliness of non-EFT tax payments. If a payment due
date falls on a Saturday, Sunday, or legal holiday, the next business day
becomes the last timely date.
The timeliness of EFT transactions is determined by the settlement date (the date your funds are
credited to the State's bank account). The last timely settlement date is the next business day
following the last timely date. To ensure timely settlements, please note:
Automated Clearing House credit transactions are based on your bank's
requirements. Contact your bank to verify that your deposit will settle on or before the last
timely date.
Automated Clearing House debit transactions must be completed by 3 p.m.,
Pacific time, on or before the last timely date.
*If you have accumulated less than $350 of PIT and choose to make a deposit, designate
the Payment Type as "Quarterly" on your DE 88 coupon.
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The Employment Development Department is an equal opportunity employer/program. Auxiliary aids and services are available upon request to individuals with disabilities.