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)