Calendar – Payroll Tax Due Dates
The Employment Development Department (EDD) offers a no-fee option for employers and payroll agents to manage your account(s) online. Enroll in e-Services for Business to file reports, make deposits, view rates, update business information, or close/reopen your account. e-Services for Business is fast, easy, and secure, and available 24 hours a day, 7 days a week.
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. For more information, visit E-file and E-pay Mandate for Employers.
Paper tax returns, wage reports, and payroll tax deposit coupons are no longer available. These forms must be submitted electronically. If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your tax forms will be mailed to you automatically.
Important: You may be required to submit deposits more frequently if you withhold over $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, see the California Deposit Requirements table.
When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.
| Due Date | Period | Report/Deposit |
|---|---|---|
| January 1 Delinquent if not filed by January 31, 2018 |
4th Quarter of 2017 (October, November, December) |
DE 9 Quarterly Contribution Return and Report of Wages and DE 9C Quarterly Contribution Return and Report of Wages (Continuation) DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer) DE 3HW Employers of Household Worker(s) Annual Payroll Tax Return (Annual household employer) DE 88 Payroll Tax Deposit (Quarterly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| January 16 |
December | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| February 15 |
January | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| March 15 |
February | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| April 1 Delinquent if not filed by April 30, 2018 |
1st Quarter of 2018 (January, February, March) |
DE 9 Quarterly Contribution Return and Report of Wages and DE 9C Quarterly Contribution Return and Report of Wages (Continuation) DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer) DE 88 Payroll Tax Deposit (Quarterly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| April 17 |
March | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| May 15 |
April | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| June 15 |
May | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| July 1 Delinquent if not filed by July 31, 2018 |
2nd Quarter of 2018 (April, May, June) |
DE 9 Quarterly Contribution Return and Report of Wages and DE 9C Quarterly Contribution Return and Report of Wages (Continuation) DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer) DE 88 Payroll Tax Deposit (Quarterly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| July 16 |
June | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| August 15 |
July | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| September 17 |
August | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| October 1 Delinquent if not filed by October 31, 2018 |
3rd Quarter of 2018 (July, August, September) |
DE 9 Quarterly Contribution Return and Report of Wages and DE 9C Quarterly Contribution Return and Report of Wages (Continuation) DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer) DE 88 Payroll Tax Deposit (Quarterly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| October 15 |
September | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| November 15 |
October | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| December 17 |
November | DE 88 Payroll Tax Deposit (Monthly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |
| January 1, 2019 Delinquent if not filed by January 31, 2019 |
4th Quarter of 2018 (October, November, December) |
DE 9 Quarterly Contribution Return and Report of Wages and DE 9C Quarterly Contribution Return and Report of Wages (Continuation). DE 3BHW Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (Annual household employer) DE 3HW Employers of Household Worker(s) Annual Payroll Tax Return (Annual household employer) DE 88 Payroll Tax Deposit (Quarterly) (Refer to Payroll Tax Deposit to determine your deposit schedule.) |