Required Filings and Due Dates

Employers are required to report specific information periodically. Employer requirements are not only what is listed on this page. Detailed information is available in the California Employer’s Guide (DE 44) (PDF). We offer several electronic filing and payment options through e-Services for Business and no-fee seminars to assist employers in complying with California’s payroll tax laws.

These are the most common forms that employers are required to file with the EDD.

Report of New Employee(s) (DE 34)

All employers must report all their new or rehired employees who work in California to the New Employee Registry within 20 days of their start date. The start date is the first day services were performed for wages. Employers who file electronically must submit two files each month.

For more information on how to report new employees, visit New Hire Reporting.

Report of Independent Contractor(s) (DE 542)

Any business or government entity that is required to file a federal Form 1099-MISC for services received from an independent contractor is required to report specific information to the EDD. This information will be used to locate parents who are delinquent in their child support obligations.

You are required to report information to the EDD within 20 days if you hire an independent contractor and all of the following statements apply:

  • You are required to file a Form 1099-MISC for the services performed by the independent contractor.
  • You pay the independent contractor $600 or more OR enter into a contract for $600 or more.
  • The independent contractor is an individual or sole proprietorship.

You are not required to report independent contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies.

For more information on how to report independent contractors, visit Independent Contractor Reporting.

Quarterly Contribution Return and Report of Wages (DE 9) and (Continuation) (DE 9C)

Employers are required to file both a Quarterly Contribution Return and Report of Wages (DE 9) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter. All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the EDD. You can use e-Services for Business to comply with the e-file and e-pay mandate.

DE 9

The DE 9 reconciles reported wages and paid taxes for each quarter. If your DE 9 shows an overpayment, the EDD will send you a refund automatically. If a tax payment is due, you should submit it with a Payroll Tax Deposit (DE 88/DE 88ALL) (mandatory EFT filers must remit all State Disability Insurance/Personal Income Tax deposits by EFT to avoid noncompliance penalty).

DE 9C

The DE 9C reports individual employee wages for each quarter. If you are a household employer, visit Household Employers for additional information.

How to Report

Electronic Filing

You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. For more information, refer to the e-Services for Business tutorial: File a Tax Return or Wage Report (YouTube).

Paper Filing

If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your tax forms will be mailed to you automatically. The completed DE 9 and DE 9C must be mailed together to this address:

State of California
Employment Development Department
PO Box 989071
West Sacramento, CA 95798-9071

Note: Do not mail your Payroll Tax Deposit (DE 88/DE 88ALL) with the DE 9 and DE 9C, this may cause delays in processing.

Many paper forms require you to specify the quarter on the report or deposit. The date format for reporting and making deposits is the last 2 digits of the year and then one digit representing each quarter.

Entering the incorrect format may cause delays, penalties, interest, and misapplication of funds.

For example:

  • 1st quarter of 2019 is entered as 191, which is 19 for 2019 and 1 for the first quarter.
  • Following quarters would be 192, 193, and 194.

Timeliness of Forms

For electronic forms, the EDD uses the date they are completed and transmitted to determine if it is on time. For paper forms, they use the postmark date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date. Penalty and interest will be charged on late reports.

The following table shows the due dates for the DE 9 and DE 9C:
Report Covering Filing Due Dates Delinquent if Not Filed By
January, February, March April 1 April 30, 2019
April, May, June July 1 July 31, 2019
July, August, September October 1 October 31, 2019
October, November, December January 1 January 31, 2020

 

If you paid no wages during a quarter, you are still considered an employer and required to file the DE 9 and the DE 9C. Using e-Services for Business, select No Payroll to Report, then submit for both reports. If you do not expect to pay wages within the next year, you can notify the EDD by writing to us or in e-Services for Business by selecting Close My Account from the I Want to menu. We will send you a letter confirming that your account has been inactivated.

If the DE 9C is not submitted on time, the EDD will issue a written demand for the report. If the DE 9C is not submitted within 15 days of the demand date, we will charge a penalty of $20 for each unreported employee, plus interest, unless there is good cause for the delay. We will also charge a penalty of $20 for each employee, plus interest, if an employer fails to report by magnetic media when required, unless good cause exists. For information on good cause, refer to Information Sheet: Waiver of Penalty Policy (DE 231J) (PDF).

Payroll Tax Deposit (DE 88/DE 88ALL)

Payroll Tax Deposit (DE 88/DE 88ALL) is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD. You must submit these payments electronically under the e-file and e-pay mandate. A DE 88/DE 88ALL coupon is not required when payments are submitted electronically. If you have an approved E-file and E-pay Mandate Wavier Request (DE 1245W) and submit your payment by mail, a properly completed DE 88/DE 88ALL coupon must be included with your payment.

Although employer contributions for UI and ETT are due quarterly (same dates as the DE 9 and DE 9C), withholdings from employees’ wages for SDI and PIT may need to be deposited more often. Due dates for combined deposits of SDI and PIT are based on an employer’s federal deposit schedule/requirement, see Depositing Taxes in IRS Publication 15 (PDF), and the amount of accumulated PIT they have withheld. A 15 percent penalty and interest are charged on late payments.

How to Report

Electronic Filing

You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. For more information, refer to the e-Services for Business tutorial: Make a Payroll Tax Deposit (DE 88) Payment (YouTube).

Paper Filing

If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your coupons will be mailed to you automatically. Mail all tax payments with DE 88/DE 88ALL coupons to:

Employment Development Department
PO Box 826276
Sacramento, CA 94230-6276

Please include your employer payroll tax account number on your check or money order. Failure to include a DE 88/DE 88ALL with your deposit may result in penalties and interest or delays with your deposit.

Note: Do not mail your DE 88/DE 88ALL with your quarterly DE 9 and DE 9C, it may cause a delay in processing.

Many paper forms require you to specify the quarter on the report or deposit. The date format used on forms for reporting and/or making deposits is the last 2 digits of the year and then one digit representing each quarter. Entering the incorrect format may cause delays, penalties, interest, and misapplication of funds.

For example:

  • 1st quarter of 2019 is entered as 191, which is 19 for 2019 and 1 for the first quarter.
  • Following quarters would be 192, 193, and 194.

Important: You may be required to submit deposits more frequently if you withhold over $350 in PIT, visit California Deposit Requirements for more information.

Deposit Requirements

Visit California Deposit Requirements for PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding. You must make Monthly SDI and PIT deposits if either:

  • You are a Quarterly depositor but accumulate $350 or more in PIT during one or more pay periods.
  • You are Next-Day or Semiweekly depositor and you accumulate $350-$500 in PIT during one or more pay periods.

    You are required to make California Next-Day SDI and PIT deposits if you are required to make federal Next-Day deposits AND you accumulate more than $500 in PIT during one or more payroll periods.

    The Next-Day rule requires that you make deposits by the next business day. Business days do not include Saturdays, Sundays, or legal holidays. Once you make a Next-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-Day deposits must settle into the State’s bank account on or before the next business day following the due date.

    You are required to make California Semiweekly SDI and PIT deposits if you are required to make federal Semiweekly deposits AND you accumulate more than $500 in PIT during one or more payroll periods.

    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 third business day following the payroll date.

    You are required to make California Monthly SDI and PIT deposits if you are required to make federal Monthly or Quarterly deposits AND you accumulate $350 or more in PIT during one or more months of a quarter.

    You are required to make Monthly SDI and PIT deposits if you are required to make federal Next-Day or Semiweekly deposits and you accumulate $350-$500 in PIT during one or more months of a quarter.

    EFT transactions for Monthly deposits must settle into the State’s bank account on or before the next business day following the due date.

    Quarterly tax payments are due and delinquent on the same dates as the DE 9 and DE 9C. Although UI and ETT are due quarterly, you can 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. The EDD uses the date they receive payment (known as the settlement date) to determine if your EFT payment is on time. The settlement date is the date the funds are credited to the State’s bank account. Visit Electronic Funds Transfer to make sure your payment is on time.

    The EDD uses the postmark date to determine if non-EFT tax payments are on time. If a payment due date falls on a Saturday, Sunday, or legal holiday, the next business day becomes the last timely date.

Additional Information

For assistance, contact our Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.