Payroll Taxes                                       Payroll Taxes

                                                                    You are a California employer when you pay 

                                                                    wages in excess of $100 in a calendar quarter.

                                            California              Did you know?                                   How will I know what 
                                                                    Employers are required to:                      amounts to withhold from 
                                            Payroll Taxes           • Post the Notice to Employees (DE 1857A)       my employee’s paycheck?
                                                                    (PDF) (edd.ca.gov/pdf_pub_ctr/de1857a.          The Employment Development 
                                                                    pdf) to notify employees of their               Department (EDD) publishes SDI Rates 
                                            What every new employer Unemployment Insurance (UI) and/or              and California Withholding Schedules 
                                            needs to know!          State Disability Insurance (SDI) benefits.      (edd.ca.gov/Payroll_Taxes/Rates_and_ 
                                                                    Visit Required Notices and Pamphlets            Withholding.htm) every November.
STATE OF CALIFORNIA                         edd.ca.gov              (edd.ca.gov/payroll_taxes/Required_
                                                                    Notices_ and_Pamphlets.htm) for the             Need forms?
LABOR AND WORKFORCE                                                 posting requirements or refer to the            Visit the EDD (edd.ca.gov) to download 
DEVELOPMENT AGENCY                                                  California Employer’s Guide (DE 44) (PDF)       or request forms and publications or 
                                                                    (edd.ca.gov/pdf_pub_ctr/de44.pdf).              call the Taxpayer Assistance Center at 
EMPLOYMENT DEVELOPMENT                                                                                              1‑888‑745‑3886.
                                                                    • Provide a copy of the booklet For Your
DEPARTMENT
                                                                    Benefit: California’s Programs for the          What is the Electronic File and Pay 
                                                                    Unemployed (DE 2320) (PDF) (edd.                Requirement?
                                                                    ca.gov/pdf_pub_ctr/de2320.pdf) along            Effective January 1, 2018, California state law 
                                                                    with other notices and pamphlets to             requires employers to electronically submit 
                                                                    each employee when appropriate.                 employment tax returns, wage reports, 
                                                                                                                    and payroll tax deposits to the EDD. Visit 
                                                                    Did you purchase a business?                    E-file and E-pay Mandate for Employers (edd. 
                                                                    If you purchased all or part of an ongoing      ca.gov/EfileMandate) for more information.
                                                                    business, you may file an application for 
                                                                    transfer of all or part of the previous owner’s You can file and pay online with e‑Services 
                                                                    UI reserve account. This may result in an       for Business to meet this requirement. To 
                                                                                                                    enroll, visit  e -Services for Business  
The EDD is an equal opportunity employer/                           immediate reduction or increase of your UI 
                                                                                                                    (edd.ca.gov/e‑Services_for_Business.htm).
program. Auxiliary aids and services are                            contribution rate. Visit Rates and Withholding 
available upon request to individuals with                          (edd.ca.gov/Payroll_Taxes/Rates_and_
disabilities. Requests for services, aids,                          Withholding.htm) for additional information 
and/or alternate formats need to be made                            or call 1‑916‑653‑7795.
by calling 1‑888‑745‑3886 (voice) or TTY 
1‑800‑547‑9565.
                                                                    The EDD offers tax seminars where you can learn both state and federal reporting 
DE 920 Rev. 9 (5‑22) (INTERNET) Page 1 of 2                               requirements as well as California labor law. Visit our Payroll Tax Seminars 
                                                                               (seminars.edd.ca.gov/payroll_tax_seminars) or call 1-888-745-3886.

       Payroll Taxes                             Payroll Taxes                              Payroll Taxes                                 Payroll Taxes

  What is a California Employer responsible for?

Registering with the EDD                   Filing Reports                                                      -Services for Business
If you operate a business and employ one 
                                           Employers must reconcile total wages 
or more employees, you must register as                                                                  Fast, Easy, and Secure
                                           subject to California payroll taxes with the 
an employer with us when you pay more 
                                           amounts paid throughout the quarter.
than $100 in wages in a calendar quarter.                                               The following  -Services are available online:

Once you have registered, the EDD will     File Electronically: Quarterly 
assign you an employer payroll tax account Contribution Return and Report of             Enroll:                               View and Make Changes:
number. This account number should be      Wages (DE 9)                                 • Create a username and password to   • View, adjust, and print tax returns/wage
used whenever you contact the EDD and 
                                                                                          manage your employer payroll tax      reports.
noted on all EDD payroll tax documents.
                                           Employers must report employee wage            account.
Visit Payroll Taxes (edd.ca.gov/Payroll_   and withholding information quarterly.                                             • View and update account information.
                                                                                         Register:
Taxes) for more information.                                                                                                  • View current and past three years payroll
                                           File Electronically: Quarterly               • For an employer payroll tax account   tax rates.
                                                                                          number.
Making Payments                            Contribution Return and Report of                                                    Close or reopen an employer payroll tax
                                                                                                                              •
Employers Pay:                             Wages (Continuation) (DE 9C)                  File and Pay:                          account.
„ Unemployment Insurance (UI) Tax
„ Employment Training Tax (ETT)            Employers must report all new and            • File the following returns/reports:  Additional Features:
                                           rehired employees within 20 days of their 
UI and ETT taxes are due quarterly, but                                                   9DE 9                               • File an Unemployment Insurance (UI)
                                           start‑of‑work date.                              
may be paid more frequently.                                                              9DE 9C                                benefit charge or UI rate protest.
                                                                                            
Employers withhold from the                File: Report of New Employee(s)(DE 34)         9 DE 34                             • Submit a Power of Attorney (POA)
                                                                                          9 DE 542                              Declaration (DE 48) (PDF).
employee’s paycheck and remit:             (PDF)
                                                                                        • Pay your DE 88 and tax liabilities
„ State Disability Insurance (SDI) Tax                                                    using:                                For more information, visit
„ California Personal Income Tax (PIT)     Business and government entities must 
                                           report all independent contractors for                                                -Services for Business
                                                                                          9 Electronic Funds Transfer (EFT)
California tax withholding deposit         whom a federal Form 1099‑NEC or Form            to transfer funds from your bank     (edd.ca.gov/e‑Services_for_ 
due dates are based in part on federal     1099‑MISC is required to the EDD within         account to the state’s account.                Business.htm).
deposit requirements. Visit Required       20 days of paying or entering into a 
Filings and Due Dates (edd.ca.gov/         contract for $600 or more.                     9 Major credit card.
Payroll_Taxes/Required_Filings_and_
                                           File: Report of Independent 
Due_Dates.htm) for additional 
information or the California              Contractor(s) (DE 542) (PDF)
                                                                                        Employers are encouraged to use e-Services for Business to monitor and 
Employer’s Guide (DE 44) (PDF).
                                                                                        manage their employer payroll tax account online, even if they use an employer 
Submit: Payroll Tax Deposit (DE 88ALL).
                                                                                        representative/payroll agent to submit their returns, reports, and payments.
DE 920 Rev. 9 (5‑22) (INTERNET) Page 2 of 2