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

Reports/deposits listed by due date. Refer to Payroll Tax Deposit to determine your Payroll Tax Deposit (DE 88) deposit schedule.
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)