Make your Payroll Tax Deposits (DE 88) On Time and Avoid Late Penalties

Employer contributions of Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly. Monies withheld from employees’ wages for State Disability Insurance (SDI) and California Personal Income Tax (PIT) may need to be deposited more often if you withhold over $350 in PIT, see the California Deposit Requirements table below. The deposit frequency is based on each employer’s federal deposit schedule/requirement and the amount of accumulated PIT withheld.

Note: A penalty of 15 percent (10 percent for periods prior to 3rd quarter 2014) plus interest will be charged on late payroll tax payments.

New State Law

Effective January 1, 2017, employers with 10 or more employees are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). All remaining employers will be subject to this requirement beginning January 1, 2018. Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD will remain subject to those requirements. For more information, visit E-file and E-pay Mandate for Employers.

Deposits made through e-Services for Business do not require a paper DE 88. Visit e-Services for Business to enroll and manage your employer payroll tax account(s) online.

For further information, visit Required Filings and Due Dates. For taxable wages and calculations, visit Determine Taxable Wages and Calculate Taxes Due. You can also refer to the California Employer’s Guide (DE 44) or contact the Taxpayer Assistance Center at 1-888-745-3886. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars.

California Deposit Requirements
If Your Federal Deposit Schedule/Requirement Is And You Have Accumulated State PIT Withholding of If Payday Is PIT and SDI Deposit Due By California “Deposit Schedule” box to mark on the DE 88/DE 88ALL
Next-Day
Less than $350
Any day
April 30, 2018
July 31, 2018
October 31, 2018
January 31, 2019
Quarterly
$350 to $500
Any day
15th of the following month
Monthly
More than $500
Any day
Next business day
Next-Day
Semi-weekly
Less than $350
Any day
April 30, 2018
July 31, 2018
October 31, 2018
January 31, 2019
Quarterly
$350 to $500
Any day
15th of the following month
Monthly
More than $500
Wed., Thurs., or Fri.
Following Wednesday
Semi-weekly
More than $500
Sat., Sun., Mon., or Tues.
Following Friday
Semi-weekly
Monthly
Less than $350
Any day
April 30, 2018
July 31, 2018
October 31, 2018
January 31, 2019
Quarterly
$350 or more
Any day
15th of the following month
Monthly
Quarterly
or
Annually
Less than $350
Any day
April 30, 2018
July 31, 2018
October 31, 2018
January 31, 2019
Quarterly
$350 or more
Any day
15th of the following month
Monthly