Emergency and Disaster Assistance for Employers

Shasta County – November 2018

Employers in Shasta County directly affected by the Delta Fire which began on September 05, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original date of the payment or return.

Colusa County – November 2018

Employers in Colusa County directly affected by the Mendocino Complex Fire which began on July 27, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original date of the payment or return.

San Diego County – November 2018

Employers in San Diego County directly affected by the Pasqual Fire which began on July 27, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original date of the payment or return.

Los Angeles and Ventura Counties – November 2018

Employers in Los Angeles and Ventura Counties directly affected by the Hill Fire and Woolsey Fire which began on November 8, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Butte County – November 2018

Employers in Butte County directly affected by the Camp Fire which began on November 8, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Orange and Riverside Counties – August 2018

Employers in Orange and Riverside Counties directly affected by the Holy Fire which began on August 6, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Lake County – July 2018

Employers in Lake County directly affected by the Ranch and River Fire which began on July 27, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Mendocino County – July 2018

Employers in Mendocino County directly affected by the Ranch and River Fire which began on July 27, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Napa County – July 2018

Employers in Napa County directly affected by the Steele Fire which began on July 28, 2018, may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Riverside County – July 2018

Employers in Riverside County directly affected by the Cranston Fire which began on July 25, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Shasta County – July 2018

Employers in Shasta County directly affected by the Carr Fire which began on July 23, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Mariposa County – July 2018

Employers in Mariposa County directly affected by the Ferguson Fire which began on July 13, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

San Bernardino County – July 2018

Employers in San Bernardino County directly affected by a monsoonal rainstorm which began on July 07, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Santa Barbara County – July 2018

Employers in Santa Barbara County directly affected by the Holiday Fire which began on July 06, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

San Diego County – July 2018

Employers in San Diego County directly affected by the West Fire which began on July 06, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Siskiyou County – July 2018

Employers in Siskiyou County directly affected by the Klamathon Fire which began on July 05, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Lake County – June 2018

Employers in Lake County directly affected by the Pawnee Fire which began on June 23, 2018 may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

Requests for Extension to Report and Pay

California employers directly affected by an emergency or disaster may request an extension of 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) if the Governor declares a state of emergency.

State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) (includes Paid Family Leave), and California Personal Income Tax (PIT). To request an extension, employers must send a letter to EDD 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:

Employment Development Department
P.O. Box 826880
Sacramento, CA 94246-0001

Reconstructing Payroll Records

If employer payroll records were lost or destroyed due to a disaster, it will be necessary to reconstruct the records in order to file any quarterly and/or year end payroll tax reports due and not yet submitted. It will also be necessary to determine and remit any payroll taxes due. If information is not available to determine the exact wages paid, employers may make reasonable estimates based on the best information available. EDD can provide employers with copies of previously filed reports which may serve as a basis for their estimates. For further information or to request copies of previously filed reports, call the EDD Taxpayer Assistance Center at (888) 745-3886.

Disaster Relief Payments

Effective in tax years after September 11, 2001, qualified disaster relief payments (as defined in Section 139 of the Internal Revenue Code [IRC]) made by an employer are not subject to PIT withholding or reportable as PIT wages under CUIC Sections 13006, 13009(q), and 13009.5. However, disaster relief payments paid by employers are subject to UI, ETT, and SDI (includes Paid Family Leave) unless excluded under CUIC Section 938 as payment resulting from the death of an employee.

A qualified disaster relief payment is defined by Section 139(b) of the Internal Revenue Code as any amount paid to or for the benefit of an individual:

(1) to reimburse or pay reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a qualified disaster,

(2) to reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence or repair or replacement of its contents to the extent that the need for such repair, rehabilitation, or replacement is attributable to a qualified disaster,

(3) by a person engaged in the furnishing or sale of transportation as a common carrier by reason of the death or personal physical injuries incurred as a result of a qualified disaster, or

(4) if such amount is paid by a federal, state, or local government, or agency or instrumentality thereof, in connection with a qualified disaster in order to promote the general welfare,

but only to the extent any expense compensated by such payment (as indicated in items 1-4 above) is not compensated by insurance or otherwise.

A qualified disaster is defined by IRC Section 139(c) as:

(1) a disaster that results from a terroristic or military action (as defined in IRS Section 692(c)[2]),

(2) a Presidentially declared disaster (as defined in IRC Section 1033(h)[3]),

(3) a disaster which results from an accident involving a common carrier, or from any other event which is determined by the Secretary (of Labor) to be of a catastrophic nature, or

(4) with respect to amounts described in item (4) above, a disaster which is determined by an applicable federal, state, or local authority as determined by the Secretary (of Labor) to warrant such assistance from the federal, state, or local government or agency or instrumentality thereof.

Additional information about emergencies and disasters can be found on the Governor’s Office of Emergency Services’ website.

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