Required Filings and Due Dates

Under California law, employers are required to report specific information periodically. Employer requirements are not limited to what is listed on this page. Detailed information about employer requirements is available in the California Employer’s Guide (DE 44). 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. Visit the Payroll Tax Seminars page to find available classroom seminars or online courses.

The links below will take you to information about the most common forms that employers are required to file with the EDD.

Report of New Employee(s) (DE 34)

All California employers must report all their new or rehired employees who work in California to the New Employee Registry within 20 days of their start-of-work date. The start-of-work 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 independent contractor 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 independent contractor 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
Quarterly Contribution Return and Report of Wages (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. As of January 1, 2018, all employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department. You can use e-Services for Business to comply with the e-file and e-pay mandate. It’s a fast, easy, and secure way to file, pay, and manage your employer payroll tax accounts online. For more information on the mandate, visit E-file and E-pay Mandate for Employers.

DE 9

The DE 9 reconciles wages reported and taxes paid for each quarter. If your DE 9 shows an overpayment, the EDD will send you a refund automatically. If a tax payment is due, it should be submitted 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. Employers with 250 or more employees must submit their wage reports electronically. If you are a household employer, visit our Household Employers page 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. e-Services for Business is fast, easy, secure, and fulfills the e-file and e-pay mandate. For more information, refer to the e-Services for Business Tutorial: I Want to File a Tax Return or Wage Report.

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 the address below:

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 and/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/or misapplication of funds.

For example:

  • 1st quarter of 2018 is entered as 181, which is 18 for 2018 and 1 for the first quarter.
  • Subsequent quarters would be 182, 183, and 184.

Timeliness of Forms

Electronic forms determine their timeliness by the date they are completed and transmitted, for paper forms the postmark date is used. 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 DE 9 and DE 9C are due as follows:
Report Covering Filing Due Dates Delinquent if Not Filed By
January, February, March April 1 April 30, 2018
April, May, June July 1 July 31, 2018
July, August, September October 1 October 31, 2018
October, November, December January 1 January 31, 2019

If you paid no wages during a quarter, you are still considered an employer and required by law 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 may notify the EDD by writing to us or using e-Services for Business and 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, EDD will issue a written demand for the report. If the DE 9C is not submitted within 15 days of the demand date, a penalty of $20 for each unreported employee, plus interest, will be charged unless there is good cause for the delay. A penalty of $20 for each employee, plus interest, is also charged if an employer fails to report by magnetic media when required, unless good cause exists. For information on good cause, refer to the Information Sheet: Waiver of Penalty Policy (DE 231J).

For additional information:

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. These payments must be electronically submitted 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) and the amount of accumulated PIT they have withheld. A 15 percent penalty and interest are charged on late payments. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars.

How to Report

Electronic Filing

You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. e-Services for Business is fast, easy, secure, and fulfills the e-file and e-pay mandate.

For more information, refer to the e-Services for Business Tutorial: I Want to Make a Payroll Tax Deposit (DE 88) Payment.

Enroll in e-Services for Business today.

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 a misallocation of your deposit. Deposits made through e-Services for Business do not require a paper DE 88/DE 88ALL. Visit e-Services for Business to file, pay, and manage your payroll tax account online.

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 and/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/or misapplication of funds.

For example:

  • 1st quarter of 2018 is entered as 181, which is 18 for 2018 and 1 for the first quarter.
  • Subsequent quarters would be 182, 183, and 184.

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

The deposit requirements are:

  • Next-Day:

    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. (If you accumulate $350-$500 in PIT during one or more pay periods, see Monthly requirements below.)

    The Next-Day rule requires deposits to be made 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.

  • Semiweekly:

    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. (If you accumulate $350-$500 in PIT during one or more pay periods, see Monthly requirements below.) The Semiweekly deposit schedule requires that if payday is Wednesday, Thursday, or Friday, then deposit is due by the following Wednesday, and if payday is Saturday, Sunday, Monday, or Tuesday, then deposit is due by the following Friday.

    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.

  • Monthly:

    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.

    Monthly deposits are due by the 15th of the following month.

    You will be 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:

    Quarterly tax payments are due and delinquent on the same dates as the DE 9 and DE 9C. (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.

    The 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.
    • 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 Deposit Schedule as “Quarterly” on your DE 88/DE 88ALL coupon.

    See the California Deposit Requirements table for more information.

For additional information:

How to obtain DE 88/DE 88ALL coupons

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