Payroll Tax Calendar
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the EDD or you will be charged a penalty.
The EDD offers 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 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.
2021 Payroll Tax Due Dates
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) |