Make Your Payroll Tax Deposits (DE 88) On Time

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 plus interest will be charged on late payroll tax payments.

State Law

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 and avoid penalties. For more information, visit E-file and E-pay Mandate for Employers.

For additional 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) (PDF) 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

Next-Day Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2019
July 31, 2019
October 31, 2019
January 31, 2020
Quarterly
$350 to $500 Any day 15th of the following month Monthly
More than $500 Any day Next business day Next-Day

Semi-Weekly Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2019
July 31, 2019
October 31, 2019
January 31, 2020
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, Quarterly, or Annual Federal Deposit Requirement

PIT and SDI deposit due dates based on federal deposit schedule, payday, and state PIT withholding.
Accumulated State PIT Withholding Payday PIT and SDI Deposit Due By California Deposit Schedule
Less than $350 Any day April 30, 2019
July 31, 2019
October 31, 2019
January 31, 2020
Quarterly
$350 or more Any day 15th of the following month Monthly