File and Pay Options

You can use e-Services for Business, Express Pay, or other electronic filing and payment options to electronically file and/or pay to fulfill the e-file and e-pay mandate for employers.

e-Services for Business

Log in or enroll to make payments, file returns, and access more online features.

Log In

Enroll

Express Pay

Make an electronic payroll tax payment, no enrollment necessary.

Make a Payment

Other Electronic Filing and Payment Options

The following options also fulfill the e-file and e-pay mandate.

File by Mail

Paper tax returns, wage reports, and payroll tax deposit coupons are no longer available. These forms must be submitted electronically. Employers with an approved e-file and e-pay mandate waiver will automatically receive payment coupons and tax forms in the mail. Paper submittal of tax returns, wage reports, and payroll tax deposits without an approved waiver may result in noncompliance penalties.

  • Instructions and mailing address are available on the individual forms.
    • DE 88 ALL – Payroll Tax Deposit
    • DE 9 – Quarterly Contribution Return and Report of Wages
    • DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)

Additional Resources

To ensure compliance with California payroll tax law, please visit the following for additional information: