Payroll Tax Online Tutorials

The Employment Development Department (EDD) offers no-fee state payroll tax training, both classroom-based seminars and online tutorials. Both are designed to help employers comply with the state payroll tax laws. Review our selection of classroom seminars which are offered in a variety of locations throughout California.

The online tutorials, on the other hand, allow you to learn on your timetable, at your own pace, wherever you choose to access the Internet.

e-Services for Business Tutorials

e-Services for Business Tutorials are available to assist in managing your account, including filing reports, making payments, and more. These tutorials are available 24 hours a day, 7 days a week.

Employment Status Tutorials

The EDD created this tutorial to explain the process of classifying workers as either employees or independent contractors.

This tutorial includes six lessons:

• Lesson 1: Common Misconceptions (2:44)
  Learn about common misconceptions which often lead to misclassifying employees as independent contractors.
• Lesson 2: Classification of Workers (4:43)
  Learn about the consequences associated with misclassifying workers.
• Lesson 3: Common Law (5:08)
  Learn about the right of control.
• Lesson 4: Employee or Independent Contractor? (21.50)
  The right to control a worker is not always obvious and is sometime misunderstood. Learn about the common law test used to determine if a worker is an employee.
• Lesson 5: Statutory Laws Affecting Employment Status (4:43)
  A worker may be an independent contractor under common law, but may be an employee under statute.
• Lesson 6 Resources to Properly Classify Workers (2:08)
  Since every working relationship is unique, access forms and publications to help you classify a worker.

In order to view these online tutorials, you need to have Adobe Reader and Adobe Flash Player installed on your computer.

If you experience problems with these tutorials, visit the Technical Help page.

Payroll Tax Deposit (DE 88/DE 88ALL) Coupon Tutorial

Important: This tutorial is no longer available. The EDD also offers no-fee state payroll tax seminars to assist employers in complying with California’s payroll tax laws. Visit the Payroll Tax Seminars page to find available classroom seminars.

If you need immediate assistance completing your Payroll Tax Deposit (DE 88/DE 88ALL) coupon, contact the Taxpayer Assistance Center at 1-888-745-3886, from 8 a.m. to 5 p.m., Pacific Time, Monday through Friday, except on state holidays.

To electronically submit your DE 88/DE 88ALL, enroll in e-Services for Business. e-Services for Business is your fast, easy, and secure way to manage your employer payroll tax account online 24 hours a day, 7 days a week.