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California Employer News and Updates

Find the latest tax news, annual updates, and resources to support you and your business.

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Payroll Tax News

Stay up to date on payroll tax news.

Employer Updates

For 2026, the UI and ETT taxable wage limit is $7,000 per employee. The ETT rate will remain at 0.1 percent (.001).

Impact of using incorrect rate:

  • May result in an overpayment.
  • May result in penalties and interest.

Your 2026 Notice of Contribution Rates and Statement of Unemployment Insurance (UI) Reserve Account (DE 2088) will be mailed by December 31, 2025.

What you need to do:

  1. Review the DE 2088 for your 2026 UI and Employment Training Tax (ETT) tax rates and UI reserve account activity.
  2. Review and Update your rates in your payroll tax software, inform your employer representative or payroll agent of the rates to ensure that you pay the right amount.
  3. Review the itemized breakdown of your UI Reserve Account and your protest rights.

Refer to the Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) for the Period Shown on Your DE 2088 (DE 2088C) for more details.

To get specific rate information, change your address, or update your agent, go to e-Services for Business.

Beginning in January 2026, the California Employer’s Guide (DE 44) and Household Employer’s Guide (DE 8829) will be shared primarily online, bringing you quick access and the most up to date information.

You can view or download the digital version at California Employer's Guides.  As part of this update, we will be discontinuing our automatic annual paper mailings, but you may still request printed copies at Online Forms and Publications.

If you have any questions regarding this notification, contact the Taxpayer Assistance Center at 1-888-745-3886.

Beginning January 1, 2026, the California Personal Income Tax (PIT) Threshold will be changing to $400 from $500 for Next-Day and Semi-weekly deposits. The PIT deposit threshold is used in conjunction with your federal deposit schedule to determine when your Payroll Tax Deposits (DE 88) are due based on the amount of accumulated PIT withheld. The PIT deposit threshold is calculated each year based on the provisions of section 13021 of the California Unemployment Insurance Code. For additional information, view the Payroll Tax Deposits.

If the Governor has declared a state of emergency and your business has been directly affected, you can now use e-Services for Business to submit a request for an extension of up to two months to file payroll reports or returns or make payroll tax payments. For more information, visit Emergency and Disaster Assistance for Employers, EDD Disaster-Related Services, and Disaster-Related Services FAQs .

Attention ACH credit payers! We’ve added a new payroll Tax Type Code: 01500. Use this code when making return adjustment payments through ACH credit.

Tax Type codes make sure your payment goes to the right place in your payroll tax account. Use the new code if you owe money after making changes with one of these forms:

  1. Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
  2. Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
  3. Tax and Wage Adjustment Form (DE 678)

For more information, check out our Automated Clearing House Credit Information Guide (DE 532) (PDF).

We’re here to make this process easier for you. Using the right code helps avoid delays or errors in your account.

State of Emergency Declarations

Get the latest emergency updates for California employers. Learn what to do and where to find help if a disaster affects your business.

December 2025

September 2025

July 2025

June 2025

May 2025

January 2025

Annual Updates

Resources