Payroll Tax Calendar

All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to us or you will be charged a penalty.

We offer a no-fee option for employers and payroll agents to manage your account online. Enroll in e-Services for Business to file reports, make deposits, view rates, update business information, and manage your account.

Important: You may be required to submit deposits more frequently if you withhold more than $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, review the California Deposit Requirements table.

2021 Payroll Tax Due Dates

Reports and deposits are listed by due date. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the last timely date.

Reports and deposits listed by due date. Reports included in this table:

  • DE 9 – Quarterly Contribution Return and Report of Wages
  • DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
  • DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 88 (Quarterly) – Payroll Tax Deposit
  • DE 88 (Monthly) – Payroll Tax Deposit
Due Date Period Report/Deposit
January 1

Delinquent if not filed by
February 1, 2021
4th Quarter of 2020
(October, November, December)
DE 9 and DE 9C
DE 3BHW
DE 3HW
DE 88 (Quarterly)
January 15 December DE 88 (Monthly)
February 15 January DE 88 (Monthly)
March 15 February DE 88 (Monthly)
April 1

Delinquent if not filed by April 30, 2021
1st Quarter of 2021
(January, February, March)
DE 9 and DE 9C
DE 3BHW
DE 88 (Quarterly)
April 15 March DE 88 (Monthly)
May 17 April DE 88 (Monthly)
June 15 May DE 88 (Monthly)
July 1

Delinquent if not filed by
August 2, 2021
2nd Quarter of 2021
(April, May, June)
DE 9 and DE 9C
DE 3BHW
DE 88 (Quarterly)
July 15 June DE 88 (Monthly)
August 16 July DE 88 (Monthly)
September 15 August DE 88 (Monthly)
October 1

Delinquent if not filed by November 1, 2021
3rd Quarter of 2021
(July, August, September)
DE 9  and DE 9C
DE 3BHW
DE 88 (Quarterly)
October 15 September DE 88 (Monthly)
November 15 October DE 88 (Monthly)
December 15 November DE 88 (Monthly)
January 1, 2022

Delinquent if not filed by January 31, 2022
4th Quarter of 2021
(October, November, December)
DE 9 and DE 9C
DE 3BHW
DE 3HW
DE 88 (Quarterly)

e-Services for Business

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Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.