Payroll Tax Calendar
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). Penalties for noncompliance will be charged starting January 1, 2019. For more information, visit E-file and E-pay Mandate for Employers.
The 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.
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.
2019 Payroll Tax Due Dates
| Due Date | Period | Report/Deposit |
|---|---|---|
| January 1 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) |
| January 15 | December | DE 88 Payroll Tax Deposit (Monthly) |
| February 15 | January | DE 88 Payroll Tax Deposit (Monthly) |
| March 15 | February | DE 88 Payroll Tax Deposit (Monthly) |
| April 1 Delinquent if not filed by April 30, 2019 |
1st Quarter of 2019 (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) |
| April 16 | March | DE 88 Payroll Tax Deposit (Monthly) |
| May 15 | April | DE 88 Payroll Tax Deposit (Monthly) |
| June 17 | May | DE 88 Payroll Tax Deposit (Monthly) |
| July 1 Delinquent if not filed by July 31, 2019 |
2nd Quarter of 2019 (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) |
| July 15 | June | DE 88 Payroll Tax Deposit (Monthly) |
| August 15 | July | DE 88 Payroll Tax Deposit (Monthly) |
| September 16 | August | DE 88 Payroll Tax Deposit (Monthly) |
| October 1 Delinquent if not filed by October 31, 2019 |
3rd Quarter of 2019 (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) |
| October 15 | September | DE 88 Payroll Tax Deposit (Monthly) |
| November 15 | October | DE 88 Payroll Tax Deposit (Monthly) |
| December 16 | November | DE 88 Payroll Tax Deposit (Monthly) |
| January 1, 2020 Delinquent if not filed by January 31, 2020 |
4th Quarter of 2019 (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) |