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Please note updates:
Page: 3
The Redding Employment Tax Office is closed.
We apologize for the inconvenience.
CALIFORNIA
2024
EMPLOYER’S GUIDE
DE 44 Rev. 50 (1-24) (INTERNET) Cover + 125 pages CU
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Important Information
Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for
each employee subject to State Disability Insurance (SDI) contributions.
Electronic Reporting and Payment Requirement: All employers must electronically submit employment tax
returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). For more
information, visit E-file and E-pay mandate (edd.ca.gov/EfileMandate) or refer to page 49.
e-Services for Business: Employers can file, pay, and manage their employer payroll tax account online. For
more information, visit e-Services for Business (edd.ca.gov/eServices) or refer to page 50.
State Information Data Exchange System (SIDES): Employers and third-party administrators can elect to
electronically receive and respond to the EDD Notice of Unemployment Insurance Claim Filed (DE 1101CZ)
using SIDES. For more information, visit SIDES (edd.ca.gov/SIDES).
New Employee Registry (NER): All employers are required by law to report all newly hired or
rehired employees to the NER within 20 days of their start-of-work date. For more information, visit
NER California’s New Hire Reporting Program (edd.ca.gov/Payroll_Taxes/New_Hire_Reporting.htm) or refer to
page 53.
Payroll Tax Seminars: The EDD offers no-cost seminars to help employers comply with state payroll tax
laws. For more information, visit Payroll Tax Seminars (edd.ca.gov/payroll_tax_seminars) or refer to page 1.
Fraud Prevention, Detection, and Reporting: For information on how to prevent and detect fraud, visit
Help Fight Fraud (edd.ca.gov/about_edd/fraud.htm). Refer to page 83 for information about UI fraud, or
page 95 for DI fraud.
Improper Payment of UI Benefits: When an employer is financially impacted by improper UI payments, the
problem can result in higher UI taxes for all employers. You can help by responding timely to requests for wage
information. For more information, visit UI claim notices (edd.ca.gov/unemployment/responding_to_ui_claim_
notices.htm).
California Employer News and Updates: Find the latest tax news, annual updates, and resources to support
you and your business. Visit Employer News and Updates (edd.ca.gov/payroll_taxes/employer-news.htm) and
subscribe to receive emails about employment and payroll tax updates.
2024 Payroll Tax Rates, Taxable Wage Limits, and Maximum Benefit Amounts
Unemployment Insurance (UI)
• The 2024 taxable wage limit is $7,000 per employee.
• The UI maximum weekly benefit amount is $450.
• The UI tax rate for new employers is 3.4 percent (.034) for a period of two to three years.
• The employer rates are available online at e-Services for Business (edd.ca.gov/eServices).
Employment Training Tax (ETT)
• The 2024 ETT rate is 0.1 percent (.001) on the first $7,000 of each employee’s wages.
State Disability Insurance (SDI)
• The 2024 SDI withholding rate is 1.1 percent (.011). The rate includes Disability Insurance (DI) and Paid
Family Leave (PFL).
• There is no SDI taxable wage limit beginning January 1, 2024. DI and PFL maximum weekly benefit
amount are available online at Quick Statistics (edd.ca.gov/en/about_edd/quick_statistics).
California Personal Income Tax (PIT) Withholding
California PIT withholding is based on the amount of wages paid, the number of withholding allowances
claimed by the employee, and the payroll period.
For additional information on PIT withholding refer to pages 15 and 17 or visit Rates and Withholding
(edd.ca.gov/payroll_taxes/rates_and_withholding.htm).
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Gavin Newsom, Governor
California Labor and Workforce Development Agency
Dear California Employer:
The Employment Development Department (EDD) understands your time is valuable.
We are committed to providing you with the tools and resources to manage your payroll
tax account online.
We’ve made it easier to file and pay with e-Services for Business (edd.ca.gov/
eServices), available 24 hours a day, 7 days a week. You can file, adjust, print returns,
make payments, update your account information, and much more!
The EDD has recently streamlined our website, creating a more functional and
user-friendly experience, including a virtual agent who can help answer common
questions. We encourage you to explore our improved EDD website (edd.ca.gov) to
learn more about many of our programs and services. As a valued employer, we have
a Payroll Taxes (edd.ca.gov/Payroll_Taxes) resource page to help you understand
your California payroll tax reporting responsibilities. You can also register for
Payroll Tax Seminars (edd.ca.gov/payroll_tax_seminars) at no-cost to help established
employers and new employers understand and comply with state payroll tax laws.
Join the many employers taking advantage of going paperless, to save time
and space, while helping to preserve the environment. You can access the
California Employer’s Guide (DE 44) at (edd.ca.gov/en/Payroll_Taxes/Employers_
Guides). If you’re currently receiving a paper guide, you can opt-out on e-Services for
Business.
Take advantage of our email subscription service (edd.ca.gov/about_edd/get_email_
notices.htm) and receive the latest updates, reminders, and information on our
programs and services.
We are available and stand ready to answer your payroll tax questions, contact our
Taxpayer Assistance Center at 1-888-745-3886.
We wish you continued success in the year ahead.
Sincerely,
NANCY FARIAS
Director
PO Box 826880 •Sacramento, CA 94280-0001 •edd.ca.gov
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 Enlarge image | Manage Your Employer Payroll Tax Account Online! Use e-Services for Business to electronically: • File tax returns and wage reports • Make payments • Update addresses • And much more Enroll at e-Services for Business (edd.ca.gov/eServices). You can view or download this guide at California Employer Guides (edd.ca.gov/en/Payroll_Taxes/Employers_Guides). |
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Seminars to Help Employers Succeed ...................................................................................................................................................................................................... 1
Introduction ............................................................................................................................................................................................................................................................................... 2
Payroll Tax Help, Forms, and Publications .......................................................................................................................................................................................... 3 Table of Contents
Start Here ...................................................................................................................................................................................................................................................................................... 4
Flowchart ............................................................................................................................................................................................................................................................................. 5
2024 Forms and Due Dates ..................................................................................................................................................................................................................................... 6
About Employers and When to Register ................................................................................................................................................................................................. 7
Classifying Employees ................................................................................................................................................................................................................................................. 8
ABC Test, Employee or Independent Contractor? ..................................................................................................................................................................... 8
State Payroll Taxes ............................................................................................................................................................................................................................................................ 9
Unemployment Insurance ................................................................................................................................................................................................................................... 9
Employment Training Tax .................................................................................................................................................................................................................................... 9
State Disability Insurance Tax ........................................................................................................................................................................................................................ 9
California Personal Income Tax .................................................................................................................................................................................................................... 9
State Payroll Taxes (table) .............................................................................................................................................................................................................................. 10
Help Us Fight Fraud .............................................................................................................................................................................................................................................. 10
Wages ............................................................................................................................................................................................................................................................................................. 11
Subject Wages ............................................................................................................................................................................................................................................................. 11
Personal Income Tax Wages ......................................................................................................................................................................................................................... 11
Are Subject Wages and Personal Income Tax Wages the Same? ......................................................................................................................... 11
Employers Subject to California Personal Income Tax Only ......................................................................................................................................... 11
Meals and Lodging ................................................................................................................................................................................................................................................. 12
Additional Information .......................................................................................................................................................................................................................................... 12
California Personal Income Tax Withholding ................................................................................................................................................................................. 13
How to Determine Which Wages Require PIT Withholding .......................................................................................................................................... 13
Marital Status, Withholding Allowances, and Exemptions Form W-4 and DE 4 ....................................................................................... 13
Employer Obligations for Forms W-4 and DE 4 ........................................................................................................................................................................ 14
How to Determine PIT Withholding Amounts .............................................................................................................................................................................. 15
What if Your Employee Wants Additional PIT Withholding? .............................................................................................................................. 15
How to Withhold PIT on Supplemental Wages .......................................................................................................................................................................... 15
Quarterly Estimated Payments ................................................................................................................................................................................................................... 15
Wages Paid to:
California Residents .................................................................................................................................................................................................................................... 16
Nonresidents of California .................................................................................................................................................................................................................... 16
PIT Withholding on Payments to Nonresident Independent Contractors ........................................................................................................ 16
Additional Information .......................................................................................................................................................................................................................................... 16
California Withholding Schedules for 2024 ...................................................................................................................................................................................... 17
Electronic Filing and Payment Requirements ............................................................................................................................................................................... 49
E-file and E-pay Mandate for Employers ......................................................................................................................................................................................... 49
Online Services .................................................................................................................................................................................................................................................................. 50
e-Services for Business ..................................................................................................................................................................................................................................... 50
Express Pay ................................................................................................................................................................................................................................................................... 51
e-Services for Business Tutorials and User Guide ................................................................................................................................................................. 51
Frequently Asked Questions ......................................................................................................................................................................................................................... 51
Required Forms ................................................................................................................................................................................................................................................................. 52
Report of New Employee(s) (DE 34)
Overview ................................................................................................................................................................................................................................................................ 53
Sample DE 34 Form ................................................................................................................................................................................................................................... 54
Report of Independent Contractor(s) (DE 542)
Overview ................................................................................................................................................................................................................................................................ 55
Sample DE 542 Form ............................................................................................................................................................................................................................... 56
edd.ca.gov i Taxpayer Assistance Center 1-888-745-3886
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Payroll Tax Deposit (DE 88)
Overview ................................................................................................................................................................................................................................................................ 57
Withholding Deposits ................................................................................................................................................................................................................................. 58
Table of Contents California Deposit Requirements ................................................................................................................................................................................................... 58
Due Dates for Quarterly Tax Deposits ...................................................................................................................................................................................... 59
2024 Quarterly Payment Table ........................................................................................................................................................................................................ 59
Correcting Previously Submitted Payroll Tax Deposit (DE 88) ....................................................................................................................... 60
Quarterly Contribution Return and Report of Wages (DE 9)
Overview ................................................................................................................................................................................................................................................................ 62
2024 Due Dates for the DE 9 ............................................................................................................................................................................................................ 62
Correcting a Previously Filed DE 9 ............................................................................................................................................................................................. 62
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Overview ................................................................................................................................................................................................................................................................ 63
2024 Due Dates for the DE 9C ........................................................................................................................................................................................................ 63
Correcting a Previously Filed DE 9C ......................................................................................................................................................................................... 64
Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
Overview ................................................................................................................................................................................................................................................................ 65
Sample DE 9ADJ Form ........................................................................................................................................................................................................................... 66
Federal Forms W-2 and 1099 ...................................................................................................................................................................................................................... 68
Change to Your Business Status .................................................................................................................................................................................................................. 70
Business Name and Mailing Address Change ........................................................................................................................................................................... 70
No Longer Have Employees ......................................................................................................................................................................................................................... 70
Close Your Business ............................................................................................................................................................................................................................................. 70
Reopen Your Employer Payroll Tax Account ................................................................................................................................................................................ 70
Purchase, Sell, Transfer, or Change Ownership ...................................................................................................................................................................... 71
What Is A Successor Employer? ............................................................................................................................................................................................................... 71
It Is Against the Law to Change or Purchase a Business Entity Solely to Obtain a Lower UI Rate ..................................... 71
Additional Requirements ........................................................................................................................................................................................................................................ 72
Posting Requirements ......................................................................................................................................................................................................................................... 72
Required Notices and Pamphlets ............................................................................................................................................................................................................ 72
Earned Income Tax Credit Information Act ..................................................................................................................................................................................... 73
Plant Closure or Mass Layoff ....................................................................................................................................................................................................................... 74
U.S. Government Contractor Job Listing Requirements .................................................................................................................................................. 76
Recordkeeping ............................................................................................................................................................................................................................................................ 77
Employers’ Bill of Rights ........................................................................................................................................................................................................................................ 78
Commitment .................................................................................................................................................................................................................................................................. 78
Employer Rights ........................................................................................................................................................................................................................................................ 78
Office of the Taxpayer Rights Advocate ............................................................................................................................................................................................. 78
Taxpayer Advocate Office ..................................................................................................................................................................................................................... 78
Settlements Office ........................................................................................................................................................................................................................................ 79
Protecting Your Privacy ...................................................................................................................................................................................................................................... 79
Offers in Compromise .......................................................................................................................................................................................................................................... 79
Unemployment Insurance – Taxes .............................................................................................................................................................................................................. 80
Methods of Paying for UI Benefits ........................................................................................................................................................................................................... 80
How Your UI Tax Rate Is Determined .................................................................................................................................................................................................. 80
Notice of Tax Rates ................................................................................................................................................................................................................................................ 81
Federal Unemployment Tax Act Certification ............................................................................................................................................................................... 81
Reserve Account Transfers ............................................................................................................................................................................................................................ 81
Wages in Another State ..................................................................................................................................................................................................................................... 81
Interstate Reciprocal Coverage Elections for Multistate Workers ........................................................................................................................... 82
Tips for Reducing Your UI Tax Rate ....................................................................................................................................................................................................... 82
Fraud Prevention, Detection, and Reporting ................................................................................................................................................................................ 83
UI Rate Manipulation ............................................................................................................................................................................................................................................ 83
edd.ca.gov ii Taxpayer Assistance Center 1-888-745-3886
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Unemployment Insurance Benefits ........................................................................................................................................................................................................... 84
Unemployment Insurance Funding ........................................................................................................................................................................................................ 84
Benefit Amount ............................................................................................................................................................................................................................................................ 84
Benefit Qualifications
............................................................................................................................................................................................................................................ 84 Table of Contents
Qualifying UI Wages .............................................................................................................................................................................................................................................. 85
UI Eligibility Determination .............................................................................................................................................................................................................................. 85
How to Designate an Agent or Single Address .......................................................................................................................................................................... 85
How to Request an Electronic DE 1545 ............................................................................................................................................................................................ 85
Responding to Notices ........................................................................................................................................................................................................................................ 86
Subsequent Benefit Year .................................................................................................................................................................................................................................. 87
Notices of Determination, Ruling, or Modification ................................................................................................................................................................... 88
Unemployment Insurance Benefits – Appeal Rights ............................................................................................................................................................ 89
False Statement Penalty ................................................................................................................................................................................................................................... 90
Benefit Audits to Determine Fraud .......................................................................................................................................................................................................... 90
Back Pay Award ......................................................................................................................................................................................................................................................... 91
Workers’ Compensation Benefits ............................................................................................................................................................................................................. 91
Statement of Charges .......................................................................................................................................................................................................................................... 92
Alternate Base Period .......................................................................................................................................................................................................................................... 92
Layoff Alternatives ................................................................................................................................................................................................................................................... 93
Partial UI Claims ............................................................................................................................................................................................................................................. 93
Work Sharing Program ............................................................................................................................................................................................................................ 93
Notice of Layoff ........................................................................................................................................................................................................................................................... 93
Wages Notices ............................................................................................................................................................................................................................................................ 93
State Disability Insurance ...................................................................................................................................................................................................................................... 94
Taxes – Who Pays for State Disability Insurance? ................................................................................................................................................................. 94
Employee Benefits .................................................................................................................................................................................................................................................. 94
Employer Claim Notices .................................................................................................................................................................................................................................... 94
SDI Online ....................................................................................................................................................................................................................................................................... 95
Voluntary Plan .............................................................................................................................................................................................................................................................. 95
Self-Employed Benefits ...................................................................................................................................................................................................................................... 95
Workers’ Compensation Insurance ........................................................................................................................................................................................................ 95
SDI Fraud ......................................................................................................................................................................................................................................................................... 95
Employment and Training Services ........................................................................................................................................................................................................... 96
Workforce Services ................................................................................................................................................................................................................................................ 96
CalJOBSSM ....................................................................................................................................................................................................................................................................... 96
Employment Training Panel ........................................................................................................................................................................................................................... 96
Funding .................................................................................................................................................................................................................................................................... 96
How Is ETP Different? .............................................................................................................................................................................................................................. 96
General Information ............................................................................................................................................................................................................................................... 97
Trade Adjustment Assistance ....................................................................................................................................................................................................................... 97
Work Opportunity Tax Credit ......................................................................................................................................................................................................................... 98
eWOTC ............................................................................................................................................................................................................................................................................... 98
Labor Market Information ....................................................................................................................................................................................................................................... 99
What Labor Market Information Is Available Online? ........................................................................................................................................................... 99
Multiple Location and Function Employers .................................................................................................................................................................................... 99
How Your Industry Code Is Determined ............................................................................................................................................................................................ 99
The Importance of Occupational Information ............................................................................................................................................................................ 100
Information and Assistance by Topic ................................................................................................................................................................................................... 101
Glossary ................................................................................................................................................................................................................................................................................. 108
Index ........................................................................................................................................................................................................................................................................................... 113
Instructions for Ordering Forms and Publications ............................................................................................................................................................... 117
edd.ca.gov iii Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Seminars to Help Employers Succeed We offer no-cost seminars to help employers understand and comply with California’s payroll tax laws. EDD offers seminars on the following topics: • State payroll tax reporting requirements and • Employment Status Tax Seminar. recordkeeping. Cannabis Industry and State Payroll Tax Seminar. • • Federal and State Basic Payroll Tax Seminar. AB 5 Motor Carrier Worker Classification Online • • State Labor Law and Payroll Tax Seminar. Webinar. EDD and the Internal Revenue Service (IRS) EDD and the Department of Industrial Relations’ Division of Labor Standards Enforcement jointly jointly offer seminars on: present classes on: Employers Succeed Seminars To Help • Federal and state payroll reporting and • Wage and hour laws and regulations. withholding requirements. Employer and employee rights and responsibilities. • • Difference between employees and independent Recordkeeping, reporting, and posting requirements. • contractors and the importance of proper worker classification. Register for a tax seminar at Payroll Tax Seminar (edd.ca.gov/payroll_tax_seminars). Go Paperless! You can view or download this guide at California Employer Guides (edd.ca.gov/en/Payroll_Taxes/Employers_Guides). edd.ca.gov 1 Taxpayer Assistance Center 1-888-745-3886 |
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Introduction
This guide helps you understand your rights and responsibilities as an employer.
How to Use This Guide
This guide provides information you need to know as an employer, such as when to register, how to determine who is
an employee, what are wages, payment and posting requirements. Find the topics you need in the table of contents
then review the information and web resources provided for additional information.
The Employment Development Department (EDD) administers payroll tax reporting laws according to the California
Unemployment Insurance Code (CUIC) and Labor Code (LC). Regardless of the size of your business, this guide is
an important resource on the procedures required for compliance with California payroll tax laws. This guide will help
clarify how the CUIC and California Code of Regulations (CCR) impact your business. We follow federal tax guidelines
and due dates. However, California laws and rates may differ from federal laws and rates.
This guide provides general information that applies to most employers and references information on specialized
topics. Information on detailed or complex issues applicable to a small number of employers is not included.
How to Obtain Assistance and Additional Information
If you have questions not addressed in this guide and/or need additional information, visit the EDD (edd.ca.gov)
website or contact the Taxpayer Assistance Center at 1-888-745-3886.
We offer seminars and presentations on California payroll tax reporting requirements to help you:
• Understand your California payroll tax reporting requirements.
• Avoid common pitfalls and costly mistakes.
• Learn the differences between employees and independent contractors.
• Understand your reporting requirements for new employees and independent contractors.
• Discover no-cost services and resources available to you.
• Develop a better understanding of the State Disability Insurance (SDI) program.
For additional information about a payroll tax education event near you, contact the Taxpayer Assistance Center at
1-888-745-3886 or register for a Payroll Tax Seminar (edd.ca.gov/payroll_tax_seminars).
Learn more about SDI educational presentations for California workers, military family members, employers, and
licensed health professionals by visiting Outreach Events Information (edd.ca.gov/disability/events_calendar.htm) or
emailing the SDI Outreach Development Section at diboutreach@edd.ca.gov Introduction
Other Services
This guide also contains useful information about our services specifically for employers including programs offering
tax credits. We also provide employment services, such as job development and job search workshops, designed to
reduce unemployment and your taxes. A variety of services for new and established employers can help you in building
a more successful business while complying with California laws.
We Want to Hear From You
How can we improve this guide to better meet your needs? You may send your comments and suggestions to:
Employment Development Department
Publications and Marketing Services Group, MIC 93
PO Box 826880
Sacramento, CA 94280-0001
Email: pmsg@edd.ca.gov
Other Website of Interest
taxes.ca.gov – This website is sponsored by the California Department of Tax and Fee Administration, the EDD,
the Franchise Tax Board, and the Internal Revenue Service (IRS).
edd.ca.gov 2 Taxpayer Assistance Center 1-888-745-3886
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Payroll Tax Help, Forms, and Publications
e-Services for Business Walk-In Offices
• Fulfills the e-file and e-pay For information and advice on your
mandate. payroll tax responsibilities, visit your
local Employment Tax Office from 8
• Manage your employer a.m. to 5 p.m., Pacific Time, Monday
payroll tax account through Friday.
online.
• Register as an employer. Anaheim ................. 2099 S. State College Blvd., Suite 401, 92806
Audit and Collection Office Phone Number: 1-888-745-3886
• File tax returns and wage reports.
Fresno .................... 1050 O Street, 93721
• Pay deposits and liabilities. Audit Office Phone Number: 1-888-745-3886
• Make address changes. Oakland .................. 7677 Oakport Street, Suite 400, 94621
Audit Office Phone Number: 1-888-745-3886
Register online using e-Services for Business, Collection Office Phone Number: 1-888-745-3886
(edd.ca.gov/eServices).
Redding ..................1325 Pine Street,Redding96001 - Office Closed
Audit Office Phone Number: 1-888-745-3886 We apologize for the inconvenience.
Sacramento ........... 3321 Power Inn Road, Suite 220, 95826
Online Audit Office Phone Number: 1-888-745-3886
Collection Office Phone Number: 1-888-745-3886
Visit the EDD (edd.ca.gov)
website. San Bernardino...... 658 East Brier Drive, Suite 300, 92408
Audit Office Phone Number: 1-888-745-3886
Collection Office Phone Number: 1-888-745-3886
• Frequently asked questions San Diego .............. 10636 Scripps Summit Ct., Suite 202, 92131
(edd.ca.gov/payroll_taxes/faqs.htm). Audit Office Phone Number: 1-888-745-3886
Payroll Tax Seminars San Jose ................ 906 Ruff Drive, 95110
• Audit Office Phone Number: 1-888-745-3886
(edd.ca.gov/payroll_tax_seminars).
Santa Fe Springs ... 10330 Pioneer Blvd., Suite 150, 90670
• Tax Professionals Audit Office Phone Number: 1-888-745-3886
(edd.ca.gov/payroll_taxes/tax_practitioners.htm). Collection Office Phone Number: 1-888-745-3886
• Ask EDD (askedd.edd.ca.gov). Van Nuys ............... 6150 Van Nuys Blvd., Room 210, 91401
Audit Office Phone Number: 1-888-745-3886
Visit California Tax Service Center (taxes.ca.gov) for
federal and California tax information for businesses To find an office near you, visit the Office Locator
and individuals. (edd.ca.gov/Office_Locator).
Help, Forms, and Publications Quick and Easy Access for Tax Phone Self-Service Offices
Tax forms and free direct-line phones are available from 8
Toll-free from the U.S. or a.m. to 5 p.m., Pacific Time, Monday through Friday at our
Canada: 1-888-745-3886 self-service offices.
Hearing impaired: Bakersfield ........... 1800 30th Street, Suite 240, 93301
1-800-547-9565 Modesto ............... 3340 Tully Road, Suite E-10, 95350
Outside the U.S. or San Francisco ..... 745 Franklin Street, Suite 400, 94102
Canada: 1-916-464-3502 Santa Rosa .......... 50 D Street, Suite 100, 95404
Staff are available from 8 a.m. to 5 p.m., Pacific Vallejo .................. 1440 Marin Street, Suite 114, 94590
Time, Monday through Friday to answer your
Ventura ................ 4820 McGrath Street, Suite 200, 93003
questions.
Forms and Publications
Download and order forms, instructions, and
publications at EDD Forms (edd.ca.gov/forms).
edd.ca.gov 3 Taxpayer Assistance Center 1-888-745-3886
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Start Here
As a new employer, the following steps ensure you meet your employer reporting, and tax payment
obligations. Keep in mind that your employer requirements may not be limited to information on this page.
Refer to page 5 for a flowchart of these steps.
Start Here
You are a subject employer if you pay wages for employment to one or more people in excess of $100
Step 1 during any calendar quarter.
Note: If you pay wages to people who work in or around your home, you may be considered
a household employer. Refer to page 7 for additional information or view the
Household Employer’s Guide (DE 8829) (edd.ca.gov/pdf_pub_ctr/de8829.pdf).
Register for an EDD employer payroll tax account number online at e-Services for Business
Step 2 (edd.ca.gov/eServices). You must register with EDD within 15 days of becoming a subject employer.
A commercial employer is a business connected with commerce or trade, operating primarily for profit. We
will assign you an eight-digit employer payroll tax account number to identify your business when reporting
and paying payroll taxes. Include your employer payroll tax account number on all deposits, returns, and
correspondence submitted to us. For additional information and registration options, refer to page 7.
Action Required:
Step 3 • Report new employees using the online Report of New Employee(s) (DE 34) at
e-Services for Business (edd.ca.gov/eServices) within 20 days of the employee’s start-of-work
date. All employees who are newly hired, rehired after a separation of at least 60 consecutive
days, or returning to work from a furlough, separation, leave of absence without pay, or termination
must be reported to us. If you acquire an ongoing business and employ any of the former
owner’s workers, these employees are considered new hires, and you must report them to the
EDD’s New Employee Registry (edd.ca.gov/en/Payroll_Taxes/New_Hire_Reporting). For additional
information and available reporting methods for reporting new employees, refer to page 53.
• Report independent contractor information using the online Report of Independent Contractor(s)
(DE 542) at e-Services for Business (edd.ca.gov/eServices) within 20 days of either paying an
independent contractor $600 or more for services performed or entering into a contract for $600 or
more, whichever is earlier. Independent contractor information must be reported to the EDD. For
additional information and available reporting methods for independent contractor reporting, refer to
page 55.
• Provide your employees with pamphlets on employee withholdings, Unemployment Insurance
(UI), Disability Insurance (DI), and Paid Family Leave (PFL). For additional information on
employee pamphlets, refer to page 72.
• Post an employee notice with UI, DI, and PFL claim and benefit information. This notice should be
posted in a prominent location, easily seen by your employees. The appropriate notice will be sent
to you after you register. For additional information on employee notices, refer to page 72.
Make your Payroll Tax Deposits (DE 88) payments for UI, Employment Training Tax (ETT), State
Disability Insurance (SDI), and California Personal Income Tax (PIT) online at e-Services for Business
Step 4 (edd.ca.gov/eServices). Your SDI and PIT withholdings deposit due dates are based on your federal deposit
schedule and requirement and the amount of accumulated PIT that you have withheld. Your UI and ETT
payments are due quarterly. For additional information about deposit requirements, refer to pages 58 and 59.
File a Quarterly Contribution Return and Report of Wages (DE 9) online at e-Services for Business
Step 5 (edd.ca.gov/eServices) to reconcile the tax and withholding amounts with your DE 88 deposits for the
quarter. Also, file a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report total
subject wages paid, PIT wages, and PIT withheld for each employee for the quarter.
These reports are due on January 1, April 1, July 1, and October 1 of each year. These reports must be
submitted even if you have no payroll during a calendar quarter. For additional information and available
filing options, refer to pages 62 and 63.
Note: Failure to complete the above steps on time may result in penalty and interest charges. For
information on your federal employment tax reporting requirements, access the IRS (irs.gov)
website or contact the IRS at 1-800-829-4933.
edd.ca.gov 4 Taxpayer Assistance Center 1-888-745-3886
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Flowchart
Did you pay wages in excess of No No registration
Step 1 $100 in a calendar quarter? required.
Start Here Yes
Register online for an employer payroll tax
account number at e-Services for Business
Step 2 (edd.ca.gov/eServices).
Refer to page 7 for alternate registration options.
Step 3
Provide to EDD within 20 days Give to Employees Post in Workplace
Report of New Employee(s) Employee’s Withholding Allowance Notice to Employees
(DE 34) Certificate (DE 4) (DE 1857A)
Employee’s Withholding Certificate (Form (If you are a public entity or not
Report of Independent W-4) subject to UI, refer to page 75
Contractor(s) (DE 542)
For Your Benefit: California’s Programs for your posting requirements.)
for the Unemployed (DE 2320)
Paid Family Leave (DE 2511)
Disability Insurance Provisions (DE 2515)
Continuous Filing Requirements
File required reports online at e-Services for Business
(edd.ca.gov/eServices).
Step 4 Payroll Tax Deposit (DE 88)
File online at e-Services for Business
(edd.ca.gov/eServices).
Refer to page 57 for deposit requirements.
Quarterly Contribution Return and Report of Wages (DE 9)
Form DE 9 reconciles tax and withholding amounts with deposits for the quarter.
and
Step 5 Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Form DE 9C reports total subject wages and Personal Income Tax (PIT) wages
paid and PIT withheld for each employee for the quarter.
File online at e-Services for Business (edd.ca.gov/eServices)
Refer to pages 62 and 63 for additional information and available filing options.
Most forms are available online at EDD (edd.ca.gov) or by calling the Taxpayer Assistance Center at 1-888-745-3886.
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2024 Forms and Due Dates
Form Name Due
Commercial Employer Account Registration Within 15 calendar days after paying more
DE 1 and Update Form (If you are not a commercial than $100 in wages during any calendar
employer, refer to page 7.) quarter.
Within 20 days of start-of-work date for new or
DE 34 Report of New Employee(s)
rehired employees.
Within 20 days of paying an independent
DE 542 Report of Independent Contractor(s) contractor $600 or more or entering into a
contract for $600 or more, whichever is earlier.
Delinquent if Not
Report Quarter Due 1
Filed By
DE 9/DE 9C 1st (January, February, March) April 1, 2024 April 30, 2024 2024 Forms and Due Dates
DE 9/DE 9C 2nd (April, May, June) July 1, 2024 July 31, 2024
DE 9/DE 9C 3rd (July, August, September) October 1, 2024 October 31, 2024
DE 9/DE 9C 4th (October, November, December) January 1, 2025 January 31, 2025
California Deposit Requirements
California Deposit
If Your Federal And You Have
PIT and SDI Schedule box
Deposit Due by
Deposit Schedule/ Accumulated State If Pay Date Is 2 to indicate on
Requirement Is1 PIT Withholding Of
the DE 88
Less than $350 Any payday Quarterly3 Quarterly
15th of the
Next-Day $350 to $500 Any payday Monthly
following month
More than $500 Any payday Next-Day Next-Day
Less than $350 Any payday Quarterly3 Quarterly
15th of the
$350 to $500 Any payday Monthly
following month
Semi-weekly 7 Semi-weekly
More than $500 Wed., Thurs., or Fri. Following Wednesday
Sat., Sun., Mon., or
More than $500 Following Friday7 Semi-weekly
Tues.
Less than $350 Any payday Quarterly3 Quarterly
Monthly 15th of the
$350 or more Any payday Monthly
following month
April 30, 2024
July 31, 2024
Quarterly4, 5 Less than $350 Any payday Quarterly
October 31, 2024
or January 31, 2025
Annually6
15th of the
$350 or more Any payday Monthly
following month
1. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. For example, if a deposit is due on
Friday, but Friday is a holiday, the deposit due date is extended to the following Monday.
2. Electronic transactions for Next-Day deposits must be settled in the state’s bank account on or before the third business day following the payroll
date.
3. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next business day. For example, if a deposit is due on
Friday, but Friday is a holiday, the deposit due date is extended to the following Monday.
4. If you have accumulated less than $350 of Personal Income Tax (PIT) and you choose to make an additional deposit before the quarterly due date,
designate the deposit schedule as quarterly on your DE 88.
5. If you are not required to follow one of the above federal deposit schedules/requirements, you are still required to make California payroll tax
deposits of accumulated State Disability Insurance (SDI) deductions and PIT withholdings quarterly or more often, based on the guidelines in this
table. Information about federal deposit schedules is located in the Internal Revenue Service’s Employer Tax Guide (Publication 15).
6. A deposit of employer Unemployment Insurance (UI) and Employment Training Tax (ETT) taxes and any accumulated SDI and PIT withholdings
not previously paid must be deposited each quarter by the due dates shown.
7. If your federal deposit requirement is annually, you are required to make California payroll tax deposits quarterly or monthly based on the
guidelines in this table.
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About Employers
An employer is a person or legal entity that hires one or more employees to work for a wage, salary, or other
compensation. Employers include sole proprietors, partnerships, corporations, nonprofit organizations, charitable
organizations, foundations, limited liability companies, limited liability partnerships, public entities, including state and
federal agencies, schools, associations, trusts, estates, joint ventures, and Indian Tribes.
When Do I Become a Subject Employer?
You become a subject employer when you pay wages in excess of $100 during any calendar quarter to one or
more employees. Wages are compensation for services performed, including, but not limited to, cash payments,
commissions, bonuses, and the reasonable cash value of nonmonetary payments for services, such as meals and
lodging. For additional information, refer to What Are Wages? on page 11.
Private households, local college clubs, and local chapters of fraternities and sororities that employ workers to
perform household services are household employers. Additional information about household employment is
available online atHousehold Employer (edd.ca.gov/payroll_taxes/household_employer.htm). You can also refer to
the Household Employer’s Guide (DE 8829) (PDF) (edd.ca.gov/pdf_pub_ctr/de8829.pdf) online or obtain a copy by
contacting the Taxpayer Assistance Center at 1-888-745-3886.
Note: If you acquired an existing business, refer to What Is a Successor Employer? on page 71 for further details.
When to Register
All employers conducting business in California are subject to the employment tax laws of the California Unemployment
Insurance Code (CUIC). Once a business hires an employee and pays wages in excess of $100 during any
calendar quarter, the business is considered to be a subject employer and must register at e-Services for Business
(edd.ca.gov/eServices) or submit a registration form to us within 15 days after paying wages.
Employers are responsible for reporting wages paid to their employees and paying Unemployment Insurance (UI) tax
and Employment Training Tax (ETT) on those wages, as well as withholding and remitting State Disability Insurance
(SDI) and Personal Income Tax (PIT) due on those wages.
Action Required: Register with the EDD for an employer payroll tax account number if you pay wages in excess of
and When to Register? $100 during any calendar quarter to one or more employees.
Who is an Employer
How to Register for an EDD Employer Payroll Tax Account Number
Register online using the EDD e-Services for Business
(edd.ca.gov/eServices).
Additional Options for Registering for an Employer Payroll Tax Account Number
1. Select the appropriate registration form for your industry available at Forms and Publications
(edd.ca.gov/payroll_taxes/forms_and_publications.htm). The registration forms available are:
• Commercial Employer Account Registration and Update Form (DE 1)
• Agriculture Employer Account Registration and Update Form (DE 1AG)
• Governmental Organizations, Public Schools, and Indian Tribes Registration and Update Form (DE 1GS)
• Employers of Household Workers Registration and Update Form (DE 1HW)
• Nonprofit Employers Registration and Update Form (DE 1NP)
• Employers Depositing Only Personal Income Tax Withholding Registration and Update Form (DE 1P)
2. Submit the completed registration form by mail or fax to the EDD:
Employment Development Department
Account Services Group, MIC 28
PO Box 826880
Sacramento, CA 94280-0001
Fax: 1-916-654-9211
Remember:
• Employment occurs when an employer engages the services of an employee for pay.
• You become a subject employer when you pay wages over $100 during any calendar quarter to one or more
employees.
• You must register with the EDD within 15 days of paying wages in excess of $100.
• Employers are responsible for reporting wages paid to employees and paying UI and ETT on the wages, as well
as withholding and remitting SDI and PIT.
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Classifying Employees
An employee includes all of the following:
• Any officer of a corporation.
• Any worker who is an employee under the ABC test or Borello test.
• Any worker whose services are specifically covered by law.
An employee may perform services on a temporary or less than full-time basis. The law does not exclude services from
employment that are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, or
outside labor.
ABC Test, Employee or Independent Contractor?
What Is the ABC Test?
Under section 621 (b) of the CUIC and section 2775 of the Labor Code, an individual providing labor or services for
payment shall be considered an employee rather than an independent contractor unless the hiring entity demonstrates
that all of the following are satisfied:
A. The individual is free from the control and direction of the hiring entity in connection with the performance of the work,
both under the contract for the performance of the work and in fact.
B. The individual performs work that is outside the usual course of the hiring entity’s business.
C. The individual is customarily engaged in an independently established trade, occupation, or business of the same
nature as that involved in the work performed.
Note: California does not provide relief under the Safe Harbor provisions of the Internal Revenue Code. Therefore,
it is important that workers are properly classified under the ABC test which determines employer-employee
relationships.
How Can I Get Additional Information on This Topic?
Incorrectly classifying your workers can be a costly mistake. If you have incorrectly classified employees as
independent contractors, you could be liable for back taxes, penalties, and interest. The following EDD resources can
help you determine if you have correctly classified your workers:
• Employment Determination Guide (DE 38) (PDF) (edd.ca.gov/pdf_pub_ctr/de38.pdf) – Asks a series of Yes or No
questions regarding your treatment of workers to help determine if a problem may exist and whether you need
to seek additional guidance. The DE 38 is available to download online.
• Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal
Income Tax Withholding (DE 1870) (PDF) (edd.ca.gov/pdf_pub_ctr/de1870.pdf) – Provides a series of
questions regarding your relationship with your workers. Complete and return this form to the EDD for a written
determination stating whether your workers are employees or independent contractors based on the facts that
you provide. The DE 1870 is available to download online.
• Information Sheets – Provide general and industry-specific information. To obtain information sheets, visit
Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm) or contact the Taxpayer
Assistance Center at 1-888-745-3886.
• Independent Contractor Information – The Frequently Asked Questions and Answers About the California
Independent Contractor Reporting Law (DE 542FAQ) (PDF) (edd.ca.gov/pdf_pub_ctr/de542faq.pdf) and Classifying Employees
Independent Contractors Misconceptions Brochure (DE 573M) (PDF) (edd.ca.gov/pdf_pub_ctr/de573m.pdf)
provides detailed information and are available online to download.
• Payroll Tax Seminars – EDD offers no-cost seminars online to help employers comply with the California payroll
tax laws. To enroll, visit Payroll Tax Seminars (edd.ca.gov/payroll_tax_seminars) or contact the Taxpayer
Assistance Center at 1-888-745-3886.
Remember:
• An employee includes any officer of a corporation, a worker who is an employee under the ABC test, and a worker
whose services are specifically covered by law. Refer to Information Sheet: Types of Employment
(DE 231TE) (PDF) (edd.ca.gov/pdf_pub_ctr/de231te.pdf) for more information.
• An employee may perform services on a temporary or less than full-time basis.
• We have several resources available to help you correctly classify your workers.
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State Payroll Taxes
The Employment Development Department (EDD) administers the following California payroll tax programs:
Payroll Taxes? What Are State • Unemployment Insurance (UI) Tax • State Disability Insurance (SDI) Withholding
• Employment Training Tax (ETT) • California Personal Income Tax (PIT) Withholding
Note: Paid Family Leave (PFL) is a component of the SDI program.
UI and ETT are employer paid contributions. SDI and PIT are withheld from employee wages. Wages are generally
subject to all four payroll taxes unless otherwise stated by law.
Unemployment Insurance Tax
What Is UI Tax?
The UI program was established as part of a national program administered by the U.S. Department of Labor under the
Social Security Act. The UI program provides temporary payments to individuals who are unemployed through no fault
of their own.
Who Pays It?
The UI program is funded through payroll taxes paid by the employer. Tax-rated employers pay a percentage on the
first $7,000 in wages paid to each employee in a calendar year. The UI rate schedule and amount of taxable wages
are determined annually. New employers pay 3.4 percent (.034) for a period of two to three years. The UI rate could
increase to a maximum of 6.2 percent (.062) or decrease to a minimum of 1.5 percent (0.015) based on an employer’s
experience rating and the balance in the UI Fund. For a detailed explanation of the experience rating method, refer to
Information Sheet: California System of Experience Rating (DE 231Z) (PDF) (edd.ca.gov/pdf_pub_ctr/de231z.pdf).
Government entities and certain nonprofit employers may elect the reimbursable method of financing UI in which they
reimburse the UI Fund on a dollar-for-dollar basis for all benefits paid to their former employees.
Employment Training Tax
What Is ETT?
ETT provides funds to train employees in targeted industries to improve the competitiveness of California businesses.
The ETT fund promotes a healthy labor market by helping California businesses invest in a skilled and productive
workforce while developing the skills of new and incumbent workers.
Who Pays It?
ETT is an employer-paid tax. Employers are subject to pay 0.1 percent (.001) for ETT on the first $7,000 in wages
paid to each employee in a calendar year. The tax rate is set by statute at 0.1 percent (.001) of UI taxable wages for
employers with positive UI reserve account balances and subject to section 977(c) of the California Unemployment
Insurance Code (CUIC). The maximum tax is $7 per employee per year ($7,000 x .001).
State Disability Insurance Tax
What Is SDI Tax?
SDI allows the Disability Fund to pay Disability Insurance (DI) and PFL benefits to eligible California workers. DI
benefits are paid to eligible California workers who lose wages when they are unable to work due to a non-work-related
illness, injury, or pregnancy.
PFL benefits are paid to eligible California workers who take time off work to care for a seriously ill child, parent,
parent-in-law, grandparent, grandchild, sibling, spouse, or registered domestic partner. Benefits are also available to
new parents who need time to bond with a new child entering the family by birth, adoption, or foster care placement.
Benefits are also available to California workers who participate in a qualifying event because of a family member’s
spouse, registered domestic partner, parent, or child’s military deployment to a foreign country.
Who Pays It?
The SDI program is funded through a payroll deduction from employees’ wages. Employers withhold 1.1 percent (.011)
for SDI on all subject wages paid to each employee in a calendar year. The SDI rates may change each year.
California Personal Income Tax
What Is California PIT?
California PIT is a tax levied on California residents’ income and on income that California nonresidents derive from
California. The EDD reports, collects, and enforces PIT withholding. Taxes collected from the Franchise Tax Board
(FTB) and the EDD support California public services such as schools, public parks, roads, health, and human
services.
Who Pays It?
California PIT is either withheld from employee wages based on the Employee’s Withholding Allowance Certificate
(DE 4) on file with their employer or is based on the supplemental tax rates, refer to page 15.
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State Payroll Taxes
Unemployment Employment State Disability California Personal
Insurance Training Tax Insurance Income Tax
Who Pays? Employer Employer Employee (employer Employee (employer Payroll Taxes? What Are State
withholds from withholds from
employee wages) employee wages)
Taxable Wages First $7,000 of First $7,000 of No limit. No limit. Refer to
subject wages per subject wages per PIT withholding
employee, per year. employee, per year. (edd.ca.gov/payroll_
taxes/rates_and_
withholding.htm).
Tax Rate New employer tax Set by statute at The 2024 SDI Withheld based
rate is 3.4 percent 0.1 percent (.001) withholding rate is on the Employee’s
(.034) for a period of of UI taxable wages 1.1 percent (.011). Withholding
two to three years. for employers with The SDI tax rate is Allowance Certificate
Following this period, positive UI reserve set by law and may (DE 4).
the tax rate is account balances change each year
calculated annually and employers
based on each subject to section
employer’s previous 977(c) of the CUIC.
experience and the
condition of the UI
Fund. The EDD
notifies employers of
their new rate each
December.
Maximum Tax $434 per employee, $7 per employee, No maximum. No maximum.
(Except when per year. (The per year
employer is subject amount has been ($7,000 x .001).
to section 977[c] of calculated at the
the CUIC.) highest UI tax rate of
6.2 percent [$7,000 x
.062].)
Note: Some types of employment are not subject to payroll taxes or PIT withholding. Refer to
Information Sheet: Types of Employment (DE 231TE) (PDF) (edd.ca.gov/pdf_pub_ctr/
de231te.pdf). Certain types of wages and benefits are not subject to payroll taxes. Refer to
Information Sheet: Types of Payments (DE 231TP) (PDF) (edd.ca.gov/pdf_pub_ctr/de231tp.pdf). For
additional assistance, contact the Taxpayer Assistance Center at 1-888-745-3886.
Help Us Fight Fraud
The underground economy refers to those individuals and businesses that deal in cash or use other schemes to
conceal their activities and their true tax liability from government licensing, regulatory, and taxing agencies. The
underground economy is also referred to as tax evasion, tax fraud, cash pay, tax gap, payments under-the-table
and off-the-books. When businesses operate in the underground economy, they gain an unfair advantage over
businesses that comply with the law because they do not pay workers’ compensation insurance and state and federal
payroll taxes. The EDD, in partnership with several other governmental agencies, follows leads and conducts on-site
inspections of businesses throughout the state. Visit EDD Underground Economy Operations (UEO) programs
(edd.ca.gov/payroll_taxes/underground_economy_operations.htm) to learn more.
To report businesses that are paying workers undocumented cash payments, failing to carry workers’ compensation
insurance, or not complying with labor and licensing laws, complete an Underground Economy Operations Lead
Referral/Complaint Form (DE 660 in English or DE 660/S in Spanish) (PDF) or contact the UEO at:
Hotline: 1-800-528-1783 Email: ueo@edd.ca.gov
Fax: 1-916-227-2772 Online: askedd.edd.ca.gov/ReportFraud.aspx
• To obtain the brochure Paying Cash Wages “Under the Table” (DE 573CA in English or DE 573CA/S in Spanish),
visit Payroll Taxes - Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm) or order
copies online at Forms and Publications (edd.ca.gov/forms).
• Further information about how to help the EDD fight fraud may be found in the brochure
Help Us Fight Fraud (DE 2370) (PDF) (edd.ca.gov/pdf_pub_ctr/de2370.pdf).
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What Are Wages?
Wages are all compensation for an employee’s personal services, whether paid by check, cash, electronic debit, or
the reasonable cash value of noncash payments, such as meals and lodging. The method of payment, whether by
private agreement, consent, or mandate, does not change the taxability of wages paid to employees. Payments are
considered wages even if the employee is a casual worker, a day or contract laborer, part-time or temporary worker, or
paid by the day, hour, or any other method or measurement. Supplemental payments, including bonuses, overtime pay,
sales awards, commissions, and vacation pay are also considered wages.
Subject Wages
Generally, all wages, unless excluded under the California Unemployment Insurance Code (CUIC), are considered
subject wages and are used to determine the amount of Unemployment Insurance (UI), Employment Training Tax
(ETT), Disability Insurance (DI), and Paid Family Leave (PFL) benefits a claimant should receive. Subject wages are
the full amount of wages, regardless of the UI taxable wage limits. Refer to the inside front cover for UI taxable wage
limits. Enter the Total Subject Wages in Item F for each employee on the Quarterly Contribution Return and Report of
Wages (Continuation) (DE 9C). Certain types of employment and payments are not considered subject wages. Refer
to Information Sheet: Types of Employment (DE 231TE) and Information Sheet: Types of Payments (DE 231TP) online
What Are Wages? at Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm) or contact the Taxpayer Assistance
Center at 1-888-745-3886.
Personal Income Tax Wages
Personal Income Tax (PIT) wages are cash and noncash payments subject to state income tax and must be reported
on an individual’s California income tax return. Most payments for employees’ services are reportable as PIT wages.
An employee’s PIT wage calendar year total should agree with the amount reported on the employee’s federal Wage
and Tax Statement (Form W-2) in Box 16 (state wages, tips, etc.). The PIT wages for each employee must be reported
quarterly in Item G on the DE 9C. For additional information, refer to Information Sheet: Personal Income Tax Wages
Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) (DE 231PIT) (PDF)
(edd.ca.gov/pdf_pub_ctr/de231pit.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
Note: Some wages excluded from PIT withholding are still considered PIT wages and must be reported to the EDD.
For example, wages paid to agricultural workers.
Are Subject Wages and Personal Income Tax Wages the Same?
In most situations, when wages are subject to UI, ETT, SDI, and PIT withholding, subject wages and PIT wages are the
same. Examples of when subject wages and PIT wages are different are:
• Employee salary reduction contributions to a qualified retirement or pension plan are generally included as
subject wages, but are not reportable as PIT wages. Refer to the Retirement and Pension Plans section of
Information Sheet: Types of Payments (DE 231TP) (PDF) (edd.ca.gov/pdf_pub_ctr/de231tp.pdf) or contact the
Taxpayer Assistance Center at 1-888-745-3886.
• Under certain situations, wages paid to family employees (a child under the age of 18 years employed by own
father or mother, an individual employed by own son, daughter, spouse, or registered domestic partner) may
not be reported as subject wages but are reportable as PIT wages. Refer to the Family Employees section of
Information Sheet: Types of Employment (DE 231TE) (PDF) (edd.ca.gov/pdf_pub_ctr/de231te.pdf) or contact
the Taxpayer Assistance Center at 1-888-745-3886.
• Payments made to employees of churches are not reported as subject wages, but are reportable as PIT wages.
Refer to the Nonprofit Organization Employees section of Information Sheet: Types of Employment (DE 231TE)
(edd.ca.gov/pdf_pub_ctr/de231te.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
Employers Subject to California Personal Income Tax Only
Employers who are only required to withhold California PIT, but not the other payroll taxes, are still required to register
with the EDD using the Employers Depositing Only Personal Income Tax Withholding Registration and Update Form
(DE 1P) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de1p.pdf). The employer is liable for the required PIT, whether or not it
is withheld. By law, the filing of federal Form 1099-MISC or Form 1099-NEC, issued to the employee, with the Internal
Revenue Service (IRS) or Franchise Tax Board (FTB) does not relieve the employer of liability.
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Meals and Lodging
Meals and lodging provided free of charge or at a reduced rate to an employee are wages. If your employees are
covered under a contract of employment or union agreement, the taxable value of meals and lodging cannot be
less than the estimated value stated in the contract or agreement. Meals and lodging furnished for the employer’s
convenience and on the employer’s premises are not subject to PIT.
If the cash value is not stated in an employment contract or union agreement, refer to the table below for the value of
the meals and lodging. To determine the value of lodging, multiply the amount you could rent the property for (ordinary
rental value) by 66 2/3 percent (0.6667). Ordinary rental value may be calculated on a monthly or weekly basis as
follows:
Value of Meals Value of Lodging
Three
Meal Not Minimum Maximum
Year Meals Breakfast Lunch Dinner
Identified Per Week Per Month
Per Day
2024 $ 14.85 $ 3.05 $ 4.55 $ 7.25 $ 5.35 $ 60.05 $ 1,852 What Are Wages?
2023 $ 13.85 $ 2.85 $ 4.25 $ 6.75 $ 4.95 $ 57.05 $ 1,759
The values above apply to non-maritime employees only.
For more information on meals and lodging, including values for those provided to maritime employees, visit
Payroll Taxes Rates and Withholding (edd.ca.gov/payroll_taxes/rates_and_withholding.htm) or contact the Taxpayer
Assistance Center at 1-888-745-3886. If outside the U.S. or Canada, call 1-916-464-3502.
For historical rate information for the last eight years, visit the Tax Rates, Wage Limits, and Value of Meals and Lodging
(DE 3395) (PDF) (edd.ca.gov/pdf_pub_ctr/de3395.pdf).
Additional Information
• Who Is an Employee? Refer to page 8.
• EDD forms and publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm)
• Information Sheets:
{ Wages (DE 231A) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de231a.pdf)
{ Types of Employment (DE 231TE) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de231te.pdf)
{ Types of Payments (DE 231TP) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de231tp.pdf)
{ Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages
(Continuation) (DE 9C) (DE 231 PIT) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de231pit.pdf)
For the latest tax news and employer resources,
visit California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
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Personal Income Tax Wages Subject to California Withholding
With certain exceptions, compensation for services performed by an employee is considered wages and subject
to Personal Income Tax (PIT) withholding. California wages include, but are not limited to, salaries, bonuses,
commissions, fees (except fees paid to public officials), and payments in forms other than checks or cash. Wages
in any form other than checks or cash are measured by the fair market value of the goods, lodging, meals, or other
compensation given in payment for the employee’s services.
How to Determine Which Wages Require PIT Withholding
Employers are required to withhold California PIT withholding on most wages. To determine which wages require PIT
withholding, refer to Information Sheet: Types of Employment (DE 231TE) and Information Sheet: Types of Payments
(DE 231TP). These information sheets identify special classes of employment and special types of payments and their
treatment for Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and
California PIT wages and withholding. Also refer to Classifying Employees on page 8.
To obtain information sheets for specific industries and types of services, visit Forms and Publications
(edd.ca.gov/payroll_taxes/forms_and_publications.htm ) or contact the Taxpayer Assistance Center at 1-888-745-3886.
If outside the U.S. or Canada, contact 1-916-464-3502.
Marital Status, Withholding Allowances, and Exemptions Form W-4 and DE 4
Beginning January 1, 2020, the IRS’s Employee’s Withholding Certificate (Form W-4) is used for federal income tax
withholding only. The employee must file the state form Employee’s Withholding Allowance Certificate (DE 4) for the
appropriate PIT withholding.
If employees expect to itemize deductions on their California income tax return, they can claim additional withholding
allowances, which are greater than their regular withholding allowances. When reduced withholding amounts are
appropriate because of large amounts of itemized deductions, employees must complete a DE 4, including the
attached worksheets, to support additional allowances for the itemized deductions. For information on treatment of
additional withholding allowances for estimated deductions, refer to Instructions for Additional Withholding Allowances
Income Tax Withholding for Estimated Deductions on page 17 and the Estimated Deduction table on page 19.
California Personal Use of the DE 4 is no longer optional. When employees provide you with a DE 4, you must use it to determine their
California PIT withholdings. You can download the DE 4 (PDF) (edd.ca.gov/pdf_pub_ctr/de4.pdf) or contact the
Taxpayer Assistance Center at 1-888-745-3886.
Employees may request that no California PIT be withheld if they meet both of the following conditions:
• Incurred no liability for federal or state income tax for the prior tax year.
• Anticipate that no federal or state income tax liability will be incurred for the current tax year.
Action Required: Each employee must complete a DE 4 with the word Exempt in Line 1. The exemption is good
for one year.
If Then
Employee does not file a DE 4 You may use the existing withholding certificate in your file to withhold. If you have
no existing withholding certificate from the employee, then you must use Single
with Zero withholding allowance.
Exception: Do not withhold any California PIT from wages of employees who
have filed Exempt on their DE 4 unless you receive a written notice from the FTB
to withhold at a special rate. To maintain Exempt status, the employee must file a
new DE 4 each year on or before February 15.
Employee files a DE 4 You must use the DE 4 to calculate and withhold California PIT.
Employee’s marital status Request the employee to correct the DE 4 or submit a new one. Until the new or
cannot be determined from the corrected form is received, consider the employee as Single with Zero withholding
DE 4 allowances for California PIT withholding purposes.
Employee admits that DE 4 is When you receive an invalid DE 4, do not use it to calculate PIT withholding.
false Ask the employee for a new DE 4. If the employee does not give you a valid
DE 4, withhold PIT as if the employee was single and claiming no withholding
allowances. However, if you have an earlier Form W-4 or DE 4 for this employee
that is valid, withhold as you did before.
edd.ca.gov 13 Taxpayer Assistance Center 1-888-745-3886
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Employer Obligations for Forms W-4 and DE 4
When you hire an employee, you must have the employee complete and provide a signed withholding exemption
certificate, federal Form W-4 and a DE 4. The Form W-4 is used to withhold federal income tax and the DE 4 is used
for the appropriate California Personal Income Tax (PIT) withholding. If an employee fails to give you a properly
completed DE 4, you must withhold state income taxes from the employee’s wages as if the employee were single
and claiming no withholding allowances.
The requirements for a complete exemption from state wage withholding are the same as the federal requirements.
You will not deduct and withhold any tax upon a payment of wages made to an employee if there is in effect, for the
federal income tax purposes, with respect to the payment a withholding exemption certificate provided to the employer
by the employee which contains statements that both:
• The employee incurred no liability for federal income tax imposed for the preceding tax year.
• The employee anticipates that they will incur no liability for federal income tax for the current tax year.
A DE 4 claiming exemption from withholding is valid only during the calendar year it was filed with the employer. To
continue exemption from withholding in the next year, an employee must give you a new DE 4 claiming exempt status
by February 15 of that year. If the employee does not give you a new DE 4, withhold tax as if the employee is single,
with zero withholding allowances. However, if you have an earlier Form W-4 or DE 4 for this employee (not claiming
exempt status) that is valid, withhold as you did before.
Employers must retain the federal Form W-4 and state DE 4 in their payroll records.
The DE 4 is considered invalid* if either of the following two conditions exist:
• The employee makes major changes to DE 4, such as crossing out words or writing more than is asked.
• The employee admits that the DE 4 is false.
When you receive an invalid DE 4, do not use it to calculate PIT withholding. Tell the employee that it is invalid and
ask for another one. If the employee does not give you a valid form, withhold PIT as if the employee was single and
claiming no withholding allowances. However, if you have an earlier Form W-4 or DE 4 for this employee that is valid,
withhold as you did before. Income Tax Withholding
FTB or the EDD may, by special direction in writing, require you, as the employer, to submit a Form W-4 or DE 4 when California Personal
such forms are necessary for the administration of the withholding tax programs.
* Pursuant to Section 31.3402(f)(2)-1(e) of Title 26, Code of Federal Regulations, and Section 4340-1(b) of Title 22,
California Code of Regulations.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
edd.ca.gov 14 Taxpayer Assistance Center 1-888-745-3886
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How to Determine PIT Withholding Amounts
Refer to page 17 for the 2024 PIT withholding schedules and information on how to calculate withholdings.
What if Your Employee Wants Additional PIT Withholding?
In addition to the tax withholding requirement from salaries and wages, you may, upon written request from the
employee, agree to withhold an additional amount from the employee’s wages. This agreement will be effective for the
periods you and the employee mutually agree upon or until written termination of the agreement.
If employees rely on the Form W-4 instructions when calculating California withholding allowances, their California
PIT could be significantly under withheld. This is particularly true if the household income is derived from more than
one source. In order to determine the appropriate California PIT withholding, employees must complete the DE 4. If
an employee wants more California PIT withheld than the schedules and the alternate methods allow, the employee
should either request additional withholding or, if married, indicate single on the DE 4. For more information, refer to the
DE 4 form and instructions.
How to Withhold PIT on Supplemental Wages
Supplemental wages include, but are not limited to, bonuses, overtime pay, sales awards, commissions, stock options,
vacation pay, and dismissal or severance pay. Under certain circumstances, bonuses and stock options are taxed at a
different flat rate than other types of supplemental wages. Refer to Supplemental Wages below. This only applies to
stock options that are considered wages subject to PIT withholding.
If the supplemental wage is given to the employee at the same time as the employee’s regular wages are paid, you are
required to treat the sum of the payments as regular wages and withhold PIT based on the regular payroll period using
the PIT withholding schedules.
If the supplemental wage is not given to the employee at the same time as the employee’s regular wages are paid, you
may use either of the following two options:
1. Compute the amount of PIT to withhold from the supplemental wage based on the combined regular wages and
the supplemental wage. Compute the PIT withholding on the total of the supplemental wage and the current
Income Tax Withholding or most recent regular (gross) wage payment using the PIT withholding schedules. From that amount, subtract
California Personal the PIT you withheld from the regular wages. The difference is the PIT amount you should withhold from the
supplemental wages.
or
2. Withhold the percentage noted below on the following types of supplemental wages without allowing for any
withholding allowances claimed by the employee:
Supplemental Wages Percentage
Bonuses and stock options 10.23 percent (.1023)
Other types (such as overtime pay, commissions,
sales awards, severance, and vacation pay) 6.6 percent (.066)
To find out if stock options are wages subject to PIT withholding, obtain Information Sheet: Stock Options (DE 231SK)
(PDF) (edd.ca.gov/pdf_pub_ctr/de231sk.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
Quarterly Estimated Payments
Wages are subject to mandatory California PIT withholding at the time they are paid to the employee. Quarterly
estimates paid directly to the FTB are intended to satisfy taxes on income that is not subject to withholding. Quarterly
estimates paid by an employee directly to FTB instead of proper withholdings from wages may result in an assessment
to the employer. If you have questions regarding quarterly estimated payments, contact FTB at 1-800-852-5711.
edd.ca.gov 15 Taxpayer Assistance Center 1-888-745-3886
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Wages Paid to California Residents
If Then
A California resident Wages paid to the resident employee are subject to California PIT withholding, and
performs services in PIT must be withheld from all wages paid, in accordance with the employee’s DE 4.
California or in another Refer to the withholding requirements on page 13.
state.
The wages paid must be reported as PIT wages on the Quarterly Contribution Return
and Report of Wages (Continuation) (DE 9C). The PIT withheld must also be reported
on the DE 9C.
A California resident Make the withholding required by the other jurisdiction, and either:
performs services that are
subject to personal income • For California, withhold the amount by which the California withholding amount
tax withholding laws of exceeds the withholding amount for the other jurisdiction.
both California and another • Do not withhold any California PIT if the withholding amount for the other
state, political subdivision, jurisdiction is equal to, or greater than, the withholding amount for California.
or the District of Columbia. The wages reported as PIT wages on the Quarterly Contribution Return and Report
of Wages (Continuation) (DE 9C) for the year should be the same wages that are
entered in Box 16 on your employee’s Form W-2. The PIT withheld must also be
reported on the DE 9C.
Wages Paid to Nonresidents of California
If Then
A nonresident employee The wages paid to the nonresident employee are subject to California PIT withholding.
performs their entire The PIT must be withheld from all wages paid in accordance with the employee’s DE 4.
service within California However, the spouse of a military service member may exclude wages from California
during the year (may PIT withholding by marking the corresponding box when filing a DE 4. Refer to the
include spouse of a military withholding requirements on page 13.
service member). Income Tax Withholding
The wages paid must be reported as PIT wages on the DE 9C. The PIT withheld must California Personal
also be reported on the DE 9C.
A nonresident employee Only the wages earned in California are subject to California PIT withholding. The
performs services both amount of wages subject to California PIT withholding is that portion of the total
in California as well as in number of working days employed in California compared to the total number of
another state. working days employed in both California and the other state.
The California wages must be reported as PIT wages on the DE 9C. The PIT withheld
must also be reported on the DE 9C.
Note: For employees whose compensation depends on the volume of business
transacted, the amount of earnings subject to California PIT withholding is that portion
received for the volume of business transacted in California compared to the total
volume of business in both California and the other state.
PIT Withholding on Payments to Nonresident Independent Contractors
For more withholding information, refer to FTB Publication 1017 Resident and Nonresident Withholding Guidelines
(ftb.ca.gov/forms/misc/1017.html) for guidance regarding PIT withholding on payments to nonresident independent
contractors for services performed in California or contact FTB at 1-888-792-4900.
Additional Information
• EDD forms and publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm):
• Information Sheets:
{ Multistate Employment (DE 231D)
{ Withholding From Pensions, Annuities, and Certain Other Deferred Income (DE 231P)
{ Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense
Reimbursement – WARN Act Payments (DE 231PS)
{ Third-Party Sick Pay (DE 231R)
{ Types of Employment (DE 231TE)
{ Types of Payments (DE 231TP)
edd.ca.gov 16 Taxpayer Assistance Center 1-888-745-3886
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California Withholding Schedules for 2024
California provides two methods for determining the amount of wages and salaries to be withheld for state personal income tax:
• Method A – Wage Bracket Table Method (Limited to wages or salaries less than $1 million)
• Method B – Exact Calculation Method
Method A provides a quick and easy way to select the appropriate withholding amount, based on the payroll period,
filing status, and number of withholding allowances (regular and additional) if claimed.standardThededuction
and exemption allowance credit are already included in the wage bracket tables. Even though this method involves fewer
computations than Method B, it cannot be used with your computer in determining amounts to be withheld.
Method B may be used to calculate withholding amounts either manually or by computer. This method will give an exact
amount of tax to withhold. To use this method, you must enter the payroll period, filing status, number of withholding
allowances, standard deduction, and exemption allowance credit amounts. These amounts are included in Tables 1
through 5 of theExact Calculation Section .
If there are any questions concerning the operation or methodology of Method B for computer software, you may contact:
Franchise Tax Board, Statistical Solutions and Modeling Section – 516, Mail Stop A-351
PO Box 942840, Sacramento, CA 94240.
Special Note for Married Employees With Employed Spouses: To avoid underwithholding of state income tax liability we
recommend that you use one of the following options: Single filing status to compute withholding amounts for the employee and
spouse; or withhold an additional flat amount of tax.
Instructions for additional withholding allowances for estimated deductions:
All additional allowances for Estimated Deductions that are claimed onEmployee’san Withholding Allowance Certificate (DE 4)
must be used to reduce the amount of salaries and wages subject to withholding by using steps 1 and 2 shown below. If the
Employee’s Withholding Allowance Certificate (Form W-4) is used for California withholding purposes, all additional allowances
for Estimated Deductions claimed must be treated as regular withholding allowances, unless the employee requests in writing
that they be treated in accordance with the following:
1. Subtract the employee's estimated deduction allowance shown in the - Table 2 Estimated Deduction Table from the gross
wages subject to withholding; and
2. Compute the tax to be withheld using:
Method –A Wage Bracket Table Method
Method –B Exact Calculation Method
If the DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total
number of regular withholding allowances claimed on line 1 of the DE 4.
If the Form W-4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the
total number of withholding allowances claimed on line 5 of Form W-4; minus the number of additional allowances for
estimated deductions claimed. If Form W-4 does not separately identify the number of additional allowances for estimated
Californiadeductions,Withholding the employee's request must specify the number claimed. The employee's request will remain in effect until the
SchedulesemployeeFor 2024terminates it by furnishing a signed written notice or by furnishing a DE 4.
Employers may require employees to file a DE 4 when they wish to use additional allowances for estimated deductions
to reduce the amount of wages subject to withholding.
As of January 1, 2020, the Form W-4 will be used for federal income tax withholding only. You must file a DE 4 to determine the
appropriate California PIT withholding. If you do not provide your employer with a withholding certificate, the employer must use
Single with Zero withholding allowance.
edd.ca.gov 17 Taxpayer Assistance Center 1-888-745-3886
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California Withholding Schedules for 2024
Method A Wage Bracket Table Method –
To determine the amount of tax to be withheld, follow these steps:
Step 1 Determine if the employee ' s gross wages lessarethan, or equal to, the amount shown in –Table 1 Low
Income Exemption Table. If so, no income tax is required to be withheld.
Step 2 If the employee claims any additional withholding allowances for deductions, subtract the amount shown in
Table –2 Estimated Deduction Table from the gross wages.
Step 3 Subtract the number of additional withholding allowances from the total allowances to obtain the net
allowances for tax computational purposes.
Step 4 Refer to the correct wage bracket table to arrive at the amount of tax to be withheld.
________________________________________________________________________________________________
Example A: Method –A Wage Bracket Table Method. Weekly earnings of $900, married, and claiming five withholding
allowances on Form W-4 or DE 4, three of which are for estimated deductions.
Step 1 Earnings for the weekly pay period of $900greaterare than the amount shown in Table – 1 Low Income
Exemption Table ($683); therefore, income tax should be withheld.
Step 2 Earnings for the payroll period.............................. $900.00
Subtract amount from Table – 2 Estimated Deduction...Table -58.00
Salaries and wages subject to withholding.................... $842.00
Step 3 Total number of withholding allowances claimed............... 5
Subtract number of estimated deduction allowances claimed .... -3
Net allowances for tax computation purposes.................. 2
Step 4 Refer to the appropriate wage bracket table weekly taxable earnings of $842
with two deductions to arrive at the amount of tax to be..........................withheld. $3.67
________________________________________________________________________________________________
Example B: Method –A Wage Bracket Table Method. Monthly earnings of $3,500, married, and claiming six withholding
allowances on Form W-4 or DE 4, four of which are for estimated deductions.
Step 1 Earnings for the monthly payroll periodgreaterare than the amount shown in Table – 1 Low Income
Exemption Table ($2,962); therefore, income tax should be withheld.
Step 2 Earnings for the payroll period.............................. $3,500.00
Subtract amount from Table – 2 Estimated Deduction Table. -333.00
Salaries and wages subject to withholding.................... $3,167.00
Step 3 Total number of withholding allowances claimed............... 6
Subtract number of estimated deduction allowances claimed. ... -4
Net allowances for tax computation purposes.................. 2 California Withholding
Schedules For 2024
Step 4 Refer to the appropriate wage bracket table (monthly taxable
earnings of $3,167 with two deductions) to arrive at the
amount of tax to be withheld................................. $5.02
edd.ca.gov 18 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | California Withholding Schedules for 2024 METHOD A---WAGE BRACKET TABLE METHOD TABLE 1 - LOW INCOME EXEMPTION TABLE SINGLE, MARRIED DUAL INCOME MARRIED UNMARRIED OR MARRIED WITH ALLOWANCES ON DE 4 OR FORM W-4 HEAD OF PAYROLL PERIOD MULTIPLE EMPLOYERS '0' OR '1' '2' OR MORE HOUSEHOLD WEEKLY $342 $342 $683 $683 BIWEEKLY $683 $683 $1,367 $1,367 SEMI-MONTHLY $740 $740 $1,481 $1,481 MONTHLY $1,481 $1,481 $2,962 $2,962 QUARTERLY $4,442 $4,442 $8,885 $8,885 SEMI-ANNUAL $8,885 $8,885 $17,769 $17,769 ANNUAL $17,769 $17,769 $35,538 $35,538 DAILY/MISCELLANEOUS $68 $68 $137 $137 TABLE 2 - ESTIMATED DEDUCTION TABLE PAYROLL PERIOD ADDITIONAL WITHHOLDING BI- SEMI- SEMI- DAILY/ ALLOWANCES * WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC. 1 $19 $38 $42 $83 $250 $500 $1,000 $4 2 $38 $77 $83 $167 $500 $1,000 $2,000 $8 3 $58 $115 $125 $250 $750 $1,500 $3,000 $12 4 $77 $154 $167 $333 $1,000 $2,000 $4,000 $15 5 $96 $192 $208 $417 $1,250 $2,500 $5,000 $19 6 $115 $231 $250 $500 $1,500 $3,000 $6,000 $23 7 $135 $269 $292 $583 $1,750 $3,500 $7,000 $27 8 $154 $308 $333 $667 $2,000 $4,000 $8,000 $31 9 $173 $346 $375 $750 $2,250 $4,500 $9,000 $35 10** $192 $385 $417 $833 $2,500 $5,000 $10,000 $38 California Withholding Schedules For 2024 *Number of Additional Withholding Allowances for Estimated Deductions claimed on Form W-4 or DE 4. ** If the number of Additional Withholding Allowances for Estimated Deductions claimed is greater than 10, multiply the amount shown for one Additional Allowance by the number claimed. edd.ca.gov 19 Taxpayer Assistance Center 1-888-745-3886 |
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California Withholding Schedules for 2024
SINGLE PERSONS, DUAL INCOME MARRIED
OR MARRIED WITH MULTIPLE EMPLOYERS----WEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $160
160 170 0.68
170 180 0.79
180 190 0.90
190 200 1.01
200 210 1.12
210 220 1.23
220 230 1.34
230 240 1.45
240 250 1.56
250 260 1.67
260 270 1.78
270 280 1.89
280 290 2.00
290 300 2.11
300 310 2.24
310 320 2.46
320 330 2.68
330 340 2.90
340 350 3.12 0.07
350 360 3.34 0.29
360 370 3.56 0.51
370 380 3.78 0.73
380 390 4.00 0.95
390 400 4.22 1.17
400 410 4.44 1.39
410 420 4.66 1.61
420 430 4.88 1.83
430 440 5.10 2.05
440 450 5.32 2.27
450 460 5.54 2.49
460 480 5.87 2.82
480 500 6.31 3.26 0.22
500 520 6.75 3.70 0.66
520 540 7.19 4.14 1.10
540 560 7.63 4.58 1.54
California Withholding
560 600 8.33 5.29 2.24 Schedules For 2024
600 640 10.09 7.05 4.00 0.95
640 680 11.85 8.81 5.76 2.71
680 720 13.61 10.57 7.52 4.47 1.42
720 760 15.37 12.33 9.28 6.23 3.18 0.14
760 800 17.13 14.09 11.04 7.99 4.94 1.90
800 840 18.89 15.85 12.80 9.75 6.70 3.66 0.61
840 880 20.83 17.78 14.73 11.68 8.64 5.59 2.54
880 920 23.47 20.42 17.37 14.32 11.28 8.23 5.18 2.14
920 970 26.44 23.39 20.34 17.29 14.25 11.20 8.15 5.11 2.06
970 1070 31.39 28.34 25.29 22.24 19.20 16.15 13.10 10.06 7.01 3.96 0.92
1070 1180 38.32 35.27 32.22 29.17 26.13 23.08 20.03 16.99 13.94 10.89 7.85
1180 1290 47.60 44.55 41.50 38.46 35.41 32.36 29.31 26.27 23.22 20.17 17.13
1290 1400 57.28 54.23 51.18 48.14 45.09 42.04 38.99 35.95 32.90 29.85 26.81
1400 1510 67.50 64.45 61.40 58.36 55.31 52.26 49.22 46.17 43.12 40.08 37.03
1510 and over (Use Method B -Exact Calculation Method)
edd.ca.gov 20 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | California Withholding Schedules for 2024 MARRIED PERSONS----WEEKLY PAYROLL PERIOD FOR WAGES PAID IN 2024 IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS... BUT AT LESS 0 1 2 3 4 5 6 7 8 9 10 LEAST THAN OR MORE ...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE... $1 $160 160 170 0.68 170 180 0.79 180 190 0.90 190 200 1.01 200 210 1.12 210 220 1.23 220 230 1.34 230 240 1.45 240 250 1.56 250 260 1.67 260 270 1.78 270 280 1.89 280 290 2.00 290 300 2.11 300 310 2.22 310 320 2.33 320 330 2.44 330 340 2.55 340 350 2.66 350 360 2.77 360 370 2.88 370 380 2.99 380 390 3.10 0.05 390 400 3.21 0.16 400 410 3.32 0.27 410 420 3.43 0.38 420 430 3.54 0.49 430 440 3.65 0.60 440 460 3.82 0.77 460 480 4.04 0.99 480 500 4.26 1.21 500 520 4.55 1.50 520 540 4.99 1.94 540 560 5.43 2.38 California Withholding 560 580 5.87 2.82 Schedules For 2024 580 600 6.31 3.26 600 620 6.75 3.70 620 640 7.19 4.14 640 660 7.63 4.58 660 680 8.07 5.02 680 700 8.51 5.46 0.15 700 720 8.95 5.90 0.59 720 740 9.39 6.34 1.03 740 760 9.83 6.78 1.47 760 780 10.27 7.22 1.91 780 800 10.71 7.66 2.35 800 820 11.15 8.10 2.79 820 840 11.59 8.54 3.23 0.18 840 860 12.03 8.98 3.67 0.62 860 880 12.47 9.42 4.11 1.06 --- CONTINUED NEXT PAGE --- edd.ca.gov 21 Taxpayer Assistance Center 1-888-745-3886 |
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California Withholding Schedules for 2024
MARRIED PERSONS----WEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
880 900 12.91 9.86 4.55 1.50
900 920 13.35 10.30 4.99 1.94
920 940 13.79 10.74 5.43 2.38
940 960 14.23 11.18 5.87 2.82
960 980 14.67 11.62 6.31 3.26 0.21
980 1000 15.11 12.06 6.75 3.70 0.65
1000 1020 15.55 12.50 7.19 4.14 1.09
1020 1040 15.99 12.94 7.63 4.58 1.53
1040 1060 16.43 13.38 8.07 5.02 1.97
1060 1080 17.24 14.20 8.51 5.46 2.41
1080 1100 18.12 15.08 8.95 5.90 2.85
1100 1120 19.00 15.96 9.39 6.34 3.29 0.25
1120 1140 19.88 16.84 9.83 6.78 3.73 0.69
1140 1170 20.98 17.94 10.38 7.33 4.28 1.24
1170 1200 22.30 19.26 11.67 8.62 5.58 2.53
1200 1230 23.62 20.58 12.99 9.94 6.90 3.85 0.80
1230 1260 24.94 21.90 14.31 11.26 8.22 5.17 2.12
1260 1290 26.26 23.22 15.63 12.58 9.54 6.49 3.44 0.40
1290 1320 27.58 24.54 16.95 13.90 10.86 7.81 4.76 1.72
1320 1350 28.90 25.86 18.27 15.22 12.18 9.13 6.08 3.04
1350 1390 30.44 27.40 19.81 16.76 13.72 10.67 7.62 4.58 1.53
1390 1430 32.20 29.16 21.57 18.52 15.48 12.43 9.38 6.34 3.29 0.24
1430 1470 33.96 30.92 23.33 20.28 17.24 14.19 11.14 8.10 5.05 2.00
1470 1510 35.72 32.68 25.09 22.04 19.00 15.95 12.90 9.86 6.81 3.76 0.71
1510 1550 37.48 34.44 26.85 23.80 20.76 17.71 14.66 11.62 8.57 5.52 2.47
1550 1590 39.24 36.20 28.61 25.56 22.52 19.47 16.42 13.38 10.33 7.28 4.23
1590 1630 41.20 38.15 30.37 27.32 24.28 21.23 18.18 15.14 12.09 9.04 5.99
1630 1670 43.84 40.79 32.13 29.08 26.04 22.99 19.94 16.90 13.85 10.80 7.75
1670 1710 46.48 43.43 33.89 30.84 27.80 24.75 21.70 18.66 15.61 12.56 9.51
1710 1750 49.12 46.07 36.22 33.17 30.12 27.08 24.03 20.98 17.93 14.89 11.84
1750 1810 52.42 49.37 39.52 36.47 33.42 30.38 27.33 24.28 21.23 18.19 15.14
1810 1870 56.38 53.33 43.48 40.43 37.38 34.34 31.29 28.24 25.19 22.15 19.10
1870 1950 61.00 57.95 48.10 45.05 42.00 38.96 35.91 32.86 29.81 26.77 23.72
1950 2030 66.28 63.23 53.38 50.33 47.28 44.24 41.19 38.14 35.09 32.05 29.00
2030 2130 72.22 69.17 59.32 56.27 53.22 50.18 47.13 44.08 41.03 37.99 34.94
2130 2300 81.83 78.78 68.23 65.18 62.13 59.09 56.04 52.99 49.94 46.90 43.85 California Withholding
2300 2470 96.79 93.74 81.62 78.57 75.53 72.48 69.43 66.38 63.34 60.29 57.24 Schedules For 2024
2470 2640 111.75 108.70 96.58 93.53 90.49 87.44 84.39 81.34 78.30 75.25 72.20
2640 2810 126.71 123.66 111.54 108.49 105.45 102.40 99.35 96.30 93.26 90.21 87.16
2810 2980 144.01 140.96 127.37 124.32 121.27 118.23 115.18 112.13 109.09 106.04 102.99
2980 and over (Use Method ExactB - Calculation Method)
edd.ca.gov 22 Taxpayer Assistance Center 1-888-745-3886
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California Withholding Schedules for 2024
UNMARRIED HEAD OF HOUSEHOLD----WEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $250
250 260 0.54
260 270 0.65
270 280 0.76
280 290 0.87
290 300 0.98
300 310 1.09
310 320 1.20
320 330 1.31
330 340 1.42
340 350 1.53
350 360 1.64
360 370 1.75
370 380 1.86
380 390 1.97
390 400 2.08
400 410 2.19
410 420 2.30
420 430 2.41
430 440 2.52
440 450 2.63
450 460 2.74
460 470 2.85
470 480 2.96
480 490 3.07 0.02
490 500 3.18 0.13
500 520 3.34 0.29
520 540 3.56 0.51
540 560 3.78 0.73
560 580 4.00 0.95
580 600 4.22 1.17
600 620 4.47 1.42
620 640 4.91 1.86
640 660 5.35 2.30
660 680 5.79 2.74
680 700 6.23 3.18 0.14
California Withholding 700 740 6.89 3.84 0.80
Schedules For 2024 740 780 7.77 4.72 1.68
780 820 8.65 5.60 2.56
820 860 9.53 6.48 3.44 0.39
860 900 10.41 7.36 4.32 1.27
900 950 11.40 8.35 5.31 2.26
950 1010 12.61 9.56 6.52 3.47 0.42
1010 1070 13.93 10.88 7.84 4.79 1.74
1070 1150 15.47 12.42 9.38 6.33 3.28 0.24
1150 1240 18.22 15.17 12.12 9.07 6.03 2.98
1240 1370 23.06 20.01 16.96 13.91 10.87 7.82 4.77 1.73
1370 1510 29.21 26.16 23.12 20.07 17.02 13.97 10.93 7.88 4.83 1.79
1510 1660 38.78 35.73 32.69 29.64 26.59 23.54 20.50 17.45 14.40 11.36 8.31
1660 1810 48.98 45.94 42.89 39.84 36.79 33.75 30.70 27.65 24.61 21.56 18.51
1810 1970 62.62 59.58 56.53 53.48 50.43 47.39 44.34 41.29 38.25 35.20 32.15
1970 2130 77.48 74.44 71.39 68.34 65.30 62.25 59.20 56.16 53.11 50.06 47.01
2130 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 23 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
SINGLE PERSONS, DUAL INCOME MARRIED
OR MARRIED WITH MULTIPLE EMPLOYERS----BIWEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $260
260 280 0.70
280 300 0.92
300 320 1.14
320 340 1.36
340 360 1.58
360 380 1.80
380 400 2.02
400 420 2.24
420 440 2.46
440 460 2.68
460 480 2.90
480 500 3.12
500 520 3.34
520 540 3.56
540 560 3.78
560 580 4.00
580 600 4.22
600 620 4.48
620 640 4.92
640 660 5.36
660 680 5.80
680 700 6.24 0.15
700 720 6.68 0.59
720 740 7.12 1.03
740 760 7.56 1.47
760 780 8.00 1.91
780 800 8.44 2.35
800 820 8.88 2.79
820 860 9.54 3.45
860 900 10.42 4.33
900 940 11.30 5.21
940 980 12.18 6.09
980 1020 13.06 6.97 0.87
1020 1070 14.05 7.96 1.86
1070 1120 15.15 9.06 2.96
California Withholding
1120 1170 16.25 10.16 4.06 Schedules For 2024
1170 1220 18.20 12.11 6.02
1220 1270 20.40 14.31 8.22 2.12
1270 1320 22.60 16.51 10.42 4.32
1320 1370 24.80 18.71 12.62 6.52 0.43
1370 1420 27.00 20.91 14.82 8.72 2.63
1420 1470 29.20 23.11 17.02 10.92 4.83
1470 1520 31.40 25.31 19.22 13.12 7.03 0.93
1520 1620 34.70 28.61 22.52 16.42 10.33 4.23
1620 1720 39.10 33.01 26.92 20.82 14.73 8.63 2.54
1720 1920 48.25 42.16 36.06 29.97 23.87 17.78 11.69 5.59
1920 2120 61.45 55.36 49.26 43.17 37.07 30.98 24.89 18.79 12.70 6.60 0.51
2120 2320 74.65 68.56 62.46 56.37 50.27 44.18 38.09 31.99 25.90 19.80 13.71
2320 2550 92.11 86.02 79.93 73.83 67.74 61.64 55.55 49.46 43.36 37.27 31.17
2550 2780 112.35 106.26 100.17 94.07 87.98 81.88 75.79 69.70 63.60 57.51 51.41
2780 3010 133.46 127.37 121.27 115.18 109.09 102.99 96.90 90.80 84.71 78.62 72.52
3010 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 24 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----BIWEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $260
260 280 0.70
280 300 0.92
300 320 1.14
320 340 1.36
340 360 1.58
360 380 1.80
380 400 2.02
400 420 2.24
420 440 2.46
440 460 2.68
460 480 2.90
480 500 3.12
500 520 3.34
520 540 3.56
540 560 3.78
560 580 4.00
580 600 4.22
600 620 4.44
620 640 4.66
640 660 4.88
660 680 5.10
680 700 5.32
700 720 5.54
720 740 5.76
740 760 5.98
760 780 6.20 0.11
780 800 6.42 0.33
800 820 6.64 0.55
820 840 6.86 0.77
840 860 7.08 0.99
860 880 7.30 1.21
880 900 7.52 1.43
900 920 7.74 1.65
920 940 7.96 1.87
940 960 8.18 2.09
California Withholding 960 980 8.40 2.31
Schedules For 2024 980 1000 8.62 2.53
1000 1020 8.88 2.79
1020 1060 9.54 3.45
1060 1100 10.42 4.33
1100 1140 11.30 5.21
1140 1180 12.18 6.09
1180 1220 13.06 6.97 0.87
1220 1260 13.94 7.85 1.75
1260 1300 14.82 8.73 2.63
1300 1340 15.70 9.61 3.51
1340 1380 16.58 10.49 4.39
1380 1420 17.46 11.37 5.27
1420 1460 18.34 12.25 6.15 0.06
1460 1500 19.22 13.13 7.03 0.94
--- CONTINUED NEXT PAGE ---
edd.ca.gov 25 25 TTaxpayer Assistance Center 1-888-745-3886axpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----BIWEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
1500 1540 20.10 14.01 7.91 1.82
1540 1580 20.98 14.89 8.79 2.70
1580 1620 21.86 15.77 9.67 3.58
1620 1660 22.74 16.65 10.55 4.46
1660 1700 23.62 17.53 11.43 5.34
1700 1740 24.50 18.41 12.31 6.22 0.13
1740 1780 25.38 19.29 13.19 7.10 1.01
1780 1820 26.26 20.17 14.07 7.98 1.89
1820 1860 27.14 21.05 14.95 8.86 2.77
1860 1900 28.02 21.93 15.83 9.74 3.65
1900 1940 28.90 22.81 16.71 10.62 4.53
1940 1980 29.78 23.69 17.59 11.50 5.41
1980 2020 30.66 24.57 18.47 12.38 6.29 0.19
2020 2060 31.54 25.45 19.35 13.26 7.17 1.07
2060 2100 32.42 26.33 20.23 14.14 8.05 1.95
2100 2140 33.60 27.51 21.42 15.32 9.23 3.13
2140 2180 35.36 29.27 23.18 17.08 10.99 4.89
2180 2220 37.12 31.03 24.94 18.84 12.75 6.65 0.56
2220 2260 38.88 32.79 26.70 20.60 14.51 8.41 2.32
2260 2300 40.64 34.55 28.46 22.36 16.27 10.17 4.08
2300 2350 42.62 36.53 30.44 24.34 18.25 12.15 6.06
2350 2400 44.82 38.73 32.64 26.54 20.45 14.35 8.26 2.17
2400 2450 47.02 40.93 34.84 28.74 22.65 16.55 10.46 4.37
2450 2500 49.22 43.13 37.04 30.94 24.85 18.75 12.66 6.57 0.47
2500 2550 51.42 45.33 39.24 33.14 27.05 20.95 14.86 8.77 2.67
2550 2600 53.62 47.53 41.44 35.34 29.25 23.15 17.06 10.97 4.87
2600 2650 55.82 49.73 43.64 37.54 31.45 25.35 19.26 13.17 7.07 0.98
2650 2700 58.02 51.93 45.84 39.74 33.65 27.55 21.46 15.37 9.27 3.18
2700 2750 60.22 54.13 48.04 41.94 35.85 29.75 23.66 17.57 11.47 5.38
2750 2800 62.42 56.33 50.24 44.14 38.05 31.95 25.86 19.77 13.67 7.58 1.48
2800 2850 64.62 58.53 52.44 46.34 40.25 34.15 28.06 21.97 15.87 9.78 3.68
2850 2900 66.82 60.73 54.64 48.54 42.45 36.35 30.26 24.17 18.07 11.98 5.88
2900 2950 69.02 62.93 56.84 50.74 44.65 38.55 32.46 26.37 20.27 14.18 8.08
2950 3000 71.22 65.13 59.04 52.94 46.85 40.75 34.66 28.57 22.47 16.38 10.28
3000 3050 73.42 67.33 61.24 55.14 49.05 42.95 36.86 30.77 24.67 18.58 12.48
3050 3150 76.72 70.63 64.54 58.44 52.35 46.25 40.16 34.07 27.97 21.88 15.78
3150 3250 81.12 75.03 68.94 62.84 56.75 50.65 44.56 38.47 32.37 26.28 20.18
3250 3350 87.67 81.58 75.49 69.39 63.30 57.20 51.11 45.02 38.92 32.83 26.73
3350 3450 94.27 88.18 82.09 75.99 69.90 63.80 57.71 51.62 45.52 39.43 33.33 California Withholding
3450 3550 100.87 94.78 88.69 82.59 76.50 70.40 64.31 58.22 52.12 46.03 39.93 Schedules For 2024
3550 3700 109.12 103.03 96.94 90.84 84.75 78.65 72.56 66.47 60.37 54.28 48.18
3700 3850 119.02 112.93 106.84 100.74 94.65 88.55 82.46 76.37 70.27 64.18 58.08
3850 4080 131.56 125.47 119.38 113.28 107.19 101.09 95.00 88.91 82.81 76.72 70.62
4080 4310 146.74 140.65 134.56 128.46 122.37 116.27 110.18 104.09 97.99 91.90 85.80
4310 4540 163.22 157.12 151.03 144.94 138.84 132.75 126.65 120.56 114.47 108.37 102.28
4540 4820 185.66 179.56 173.47 167.38 161.28 155.19 149.09 143.00 136.91 130.81 124.72
4820 5100 210.30 204.20 198.11 192.02 185.92 179.83 173.73 167.64 161.55 155.45 149.36
5100 5420 236.70 230.60 224.51 218.42 212.32 206.23 200.13 194.04 187.95 181.85 175.76
5420 5740 266.54 260.45 254.35 248.26 242.16 236.07 229.98 223.88 217.79 211.69 205.60
5740 and over (Use Method B Exact-Calculation Method)
edd.ca.gov 26 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
UNMARRIED HEAD OF HOUSEHOLD----BIWEEKLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $560
560 580 1.73
580 600 1.95
600 620 2.17
620 640 2.39
640 660 2.61
660 680 2.83
680 700 3.05
700 720 3.27
720 740 3.49
740 760 3.71
760 780 3.93
780 800 4.15
800 820 4.37
820 840 4.59
840 860 4.81
860 880 5.03
880 900 5.25
900 920 5.47
920 940 5.69
940 960 5.91
960 980 6.13 0.04
980 1000 6.35 0.26
1000 1040 6.68 0.59
1040 1080 7.12 1.03
1080 1120 7.56 1.47
1120 1160 8.00 1.91
1160 1200 8.44 2.35
1200 1250 9.05 2.96
1250 1300 10.15 4.06
1300 1350 11.25 5.16
1350 1400 12.35 6.26 0.16
1400 1450 13.45 7.36 1.26
1450 1500 14.55 8.46 2.36
1500 1550 15.65 9.56 3.46
1550 1600 16.75 10.66 4.56
California Withholding 1600 1650 17.85 11.76 5.66
Schedules For 2024 1650 1700 18.95 12.86 6.76 0.67
1700 1750 20.05 13.96 7.86 1.77
1750 1800 21.15 15.06 8.96 2.87
1800 1850 22.25 16.16 10.06 3.97
1850 1950 23.90 17.81 11.71 5.62
1950 2050 26.10 20.01 13.91 7.82 1.73
2050 2150 28.30 22.21 16.11 10.02 3.93
2150 2250 30.50 24.41 18.31 12.22 6.13 0.03
2250 2350 32.70 26.61 20.51 14.42 8.33 2.23
2350 2500 37.97 31.88 25.78 19.69 13.60 7.50 1.41
2500 2650 44.57 38.48 32.38 26.29 20.20 14.10 8.01 1.91
2650 2850 52.27 46.18 40.08 33.99 27.90 21.80 15.71 9.61 3.52
2850 3050 63.04 56.95 50.85 44.76 38.66 32.57 26.48 20.38 14.29 8.19 2.10
3050 3300 77.89 71.80 65.70 59.61 53.51 47.42 41.33 35.23 29.14 23.04 16.95
3300 3620 97.08 90.99 84.90 78.80 72.71 66.61 60.52 54.43 48.33 42.24 36.14
3620 3940 125.24 119.15 113.06 106.96 100.87 94.77 88.68 82.59 76.49 70.40 64.30
3940 4260 154.97 148.88 142.78 136.69 130.59 124.50 118.41 112.31 106.22 100.12 94.03
4260 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 27 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
SINGLE PERSONS, DUAL INCOME MARRIED
OR MARRIED WITH MULTIPLE EMPLOYERS----SEMI-MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $300
300 320 0.95
320 340 1.17
340 360 1.39
360 380 1.61
380 400 1.83
400 420 2.05
420 440 2.27
440 460 2.49
460 480 2.71
480 500 2.93
500 540 3.26
540 580 3.70
580 620 4.14
620 660 4.58
660 700 5.27
700 740 6.15
740 780 7.03 0.43
780 820 7.91 1.31
820 860 8.79 2.19
860 900 9.67 3.07
900 940 10.55 3.95
940 980 11.43 4.83
980 1020 12.31 5.71
1020 1060 13.19 6.59
1060 1100 14.07 7.47 0.87
1100 1140 14.95 8.35 1.75
1140 1180 15.83 9.23 2.63
1180 1220 16.71 10.11 3.51
1220 1260 17.59 10.99 4.39
1260 1300 19.08 12.48 5.88
1300 1340 20.84 14.24 7.64 1.04
1340 1380 22.60 16.00 9.40 2.80
1380 1420 24.36 17.76 11.16 4.56
1420 1460 26.12 19.52 12.92 6.32 California Withholding
1460 1500 27.88 21.28 14.68 8.08 1.48 Schedules For 2024
1500 1540 29.64 23.04 16.44 9.84 3.24
1540 1580 31.40 24.80 18.20 11.60 5.00
1580 1620 33.16 26.56 19.96 13.36 6.76 0.16
1620 1660 34.92 28.32 21.72 15.12 8.52 1.92
1660 1700 36.68 30.08 23.48 16.88 10.28 3.68
1700 1750 38.66 32.06 25.46 18.86 12.26 5.66
1750 1800 40.86 34.26 27.66 21.06 14.46 7.86 1.26
1800 1850 43.06 36.46 29.86 23.26 16.66 10.06 3.46
1850 2000 49.18 42.58 35.98 29.38 22.78 16.18 9.58 2.98
2000 2150 59.08 52.48 45.88 39.28 32.68 26.08 19.48 12.88 6.28
2150 2350 70.63 64.03 57.43 50.83 44.23 37.63 31.03 24.43 17.83 11.23 4.63
2350 2550 83.83 77.23 70.63 64.03 57.43 50.83 44.23 37.63 31.03 24.43 17.83
2550 2800 103.05 96.45 89.85 83.25 76.65 70.05 63.45 56.85 50.25 43.65 37.05
2800 3050 125.05 118.45 111.85 105.25 98.65 92.05 85.45 78.85 72.25 65.65 59.05
3050 3300 148.53 141.93 135.33 128.73 122.13 115.53 108.93 102.33 95.73 89.13 82.53
3300 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 28 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----SEMI-MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $300
300 320 0.95
320 340 1.17
340 360 1.39
360 380 1.61
380 400 1.83
400 420 2.05
420 440 2.27
440 460 2.49
460 480 2.71
480 500 2.93
500 520 3.15
520 540 3.37
540 560 3.59
560 580 3.81
580 600 4.03
600 620 4.25
620 640 4.47
640 660 4.69
660 680 4.91
680 700 5.13
700 720 5.35
720 740 5.57
740 760 5.79
760 780 6.01
780 800 6.23
800 820 6.45
820 840 6.67 0.07
840 860 6.89 0.29
860 880 7.11 0.51
880 900 7.33 0.73
900 920 7.55 0.95
920 940 7.77 1.17
940 960 7.99 1.39
960 980 8.21 1.61
980 1000 8.43 1.83
California Withholding 1000 1040 8.76 2.16
Schedules For 2024 1040 1080 9.20 2.60
1080 1120 9.74 3.14
1120 1160 10.62 4.02
1160 1200 11.50 4.90
1200 1240 12.38 5.78
1240 1280 13.26 6.66
1280 1320 14.14 7.54
1320 1360 15.02 8.42
1360 1400 15.90 9.30
1400 1440 16.78 10.18
1440 1480 17.66 11.06
1480 1520 18.54 11.94 0.42
1520 1560 19.42 12.82 1.30
1560 1600 20.30 13.70 2.18
--- CONTINUED NEXT PAGE ---
edd.ca.gov 29 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----SEMI-MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
1600 1640 21.18 14.58 3.06
1640 1680 22.06 15.46 3.94
1680 1720 22.94 16.34 4.82
1720 1760 23.82 17.22 5.70
1760 1800 24.70 18.10 6.58
1800 1840 25.58 18.98 7.46 0.86
1840 1880 26.46 19.86 8.34 1.74
1880 1920 27.34 20.74 9.22 2.62
1920 1960 28.22 21.62 10.10 3.50
1960 2000 29.10 22.50 10.98 4.38
2000 2040 29.98 23.38 11.86 5.26
2040 2080 30.86 24.26 12.74 6.14
2080 2120 31.74 25.14 13.62 7.02 0.42
2120 2160 32.62 26.02 14.50 7.90 1.30
2160 2200 33.50 26.90 15.38 8.78 2.18
2200 2250 34.49 27.89 16.37 9.77 3.17
2250 2300 35.59 28.99 17.47 10.87 4.27
2300 2350 37.64 31.04 18.57 11.97 5.37
2350 2400 39.84 33.24 19.67 13.07 6.47
2400 2450 42.04 35.44 20.77 14.17 7.57 0.97
2450 2500 44.24 37.64 21.87 15.27 8.67 2.07
2500 2550 46.44 39.84 23.41 16.81 10.21 3.61
2550 2600 48.64 42.04 25.61 19.01 12.41 5.81
2600 2650 50.84 44.24 27.81 21.21 14.61 8.01 1.41
2650 2700 53.04 46.44 30.01 23.41 16.81 10.21 3.61
2700 2750 55.24 48.64 32.21 25.61 19.01 12.41 5.81
2750 2800 57.44 50.84 34.41 27.81 21.21 14.61 8.01 1.41
2800 2850 59.64 53.04 36.61 30.01 23.41 16.81 10.21 3.61
2850 2900 61.84 55.24 38.81 32.21 25.61 19.01 12.41 5.81
2900 2950 64.04 57.44 41.01 34.41 27.81 21.21 14.61 8.01 1.41
2950 3000 66.24 59.64 43.21 36.61 30.01 23.41 16.81 10.21 3.61
3000 3075 68.99 62.39 45.96 39.36 32.76 26.16 19.56 12.96 6.36
3075 3150 72.29 65.69 49.26 42.66 36.06 29.46 22.86 16.26 9.66 3.06
3150 3225 75.59 68.99 52.56 45.96 39.36 32.76 26.16 19.56 12.96 6.36
3225 3300 78.89 72.29 55.86 49.26 42.66 36.06 29.46 22.86 16.26 9.66 3.06
3300 3375 82.19 75.59 59.16 52.56 45.96 39.36 32.76 26.16 19.56 12.96 6.36
3375 3475 86.04 79.44 63.01 56.41 49.81 43.21 36.61 30.01 23.41 16.81 10.21
3475 3575 91.67 85.07 67.41 60.81 54.21 47.61 41.01 34.41 27.81 21.21 14.61 California Withholding
3575 3675 98.27 91.67 71.81 65.21 58.61 52.01 45.41 38.81 32.21 25.61 19.01 Schedules For 2024
3675 3775 104.87 98.27 76.92 70.32 63.72 57.12 50.52 43.92 37.32 30.72 24.12
3775 4025 116.42 109.82 88.47 81.87 75.27 68.67 62.07 55.47 48.87 42.27 35.67
4025 4275 132.92 126.32 104.97 98.37 91.77 85.17 78.57 71.97 65.37 58.77 52.17
4275 4575 151.07 144.47 123.12 116.52 109.92 103.32 96.72 90.12 83.52 76.92 70.32
4575 4975 175.17 168.57 146.22 139.62 133.02 126.42 119.82 113.22 106.62 100.02 93.42
4975 5375 210.37 203.77 177.50 170.90 164.30 157.70 151.10 144.50 137.90 131.30 124.70
5375 5775 245.57 238.97 212.70 206.10 199.50 192.90 186.30 179.70 173.10 166.50 159.90
5775 6225 284.12 277.52 250.10 243.50 236.90 230.30 223.70 217.10 210.50 203.90 197.30
6225 6725 332.71 326.11 296.65 290.05 283.45 276.85 270.25 263.65 257.05 250.45 243.85
6725 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 30 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
UNMARRIED HEAD OF HOUSEHOLD----SEMI-MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $600
600 620 1.79
620 640 2.01
640 660 2.23
660 680 2.45
680 700 2.67
700 720 2.89
720 740 3.11
740 760 3.33
760 780 3.55
780 800 3.77
800 820 3.99
820 840 4.21
840 860 4.43
860 880 4.65
880 900 4.87
900 940 5.20
940 980 5.64
980 1020 6.08
1020 1060 6.52
1060 1100 6.96 0.36
1100 1140 7.40 0.80
1140 1180 7.84 1.24
1180 1220 8.28 1.68
1220 1260 8.72 2.12
1260 1300 9.16 2.56
1300 1350 9.77 3.17
1350 1400 10.87 4.27
1400 1450 11.97 5.37
1450 1500 13.07 6.47
1500 1550 14.17 7.57 0.97
1550 1600 15.27 8.67 2.07
1600 1650 16.37 9.77 3.17
1650 1700 17.47 10.87 4.27
1700 1750 18.57 11.97 5.37
1750 1800 19.67 13.07 6.47
1800 1900 21.32 14.72 8.12 1.52
California Withholding 1900 2000 23.52 16.92 10.32 3.72
Schedules For 2024 2000 2100 25.72 19.12 12.52 5.92
2100 2200 27.92 21.32 14.72 8.12 1.52
2200 2300 30.12 23.52 16.92 10.32 3.72
2300 2420 32.54 25.94 19.34 12.74 6.14
2420 2540 35.18 28.58 21.98 15.38 8.78 2.18
2540 2660 39.93 33.33 26.73 20.13 13.53 6.93 0.33
2660 2780 45.21 38.61 32.01 25.41 18.81 12.21 5.61
2780 2900 50.49 43.89 37.29 30.69 24.09 17.49 10.89 4.29
2900 3230 60.39 53.79 47.19 40.59 33.99 27.39 20.79 14.19 7.59 0.99
3230 3560 81.43 74.83 68.23 61.63 55.03 48.43 41.83 35.23 28.63 22.03 15.43
3560 3910 104.00 97.40 90.80 84.20 77.60 71.00 64.40 57.80 51.20 44.60 38.00
3910 4260 134.80 128.20 121.60 115.00 108.40 101.80 95.20 88.60 82.00 75.40 68.80
4260 4610 167.19 160.59 153.99 147.39 140.79 134.19 127.59 120.99 114.39 107.79 101.19
4610 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 31 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
SINGLE PERSONS, DUAL INCOME MARRIED
OR MARRIED WITH MULTIPLE EMPLOYERS----MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $600
600 640 1.90
640 680 2.34
680 720 2.78
720 760 3.22
760 800 3.66
800 840 4.10
840 880 4.54
880 920 4.98
920 960 5.42
960 1000 5.86
1000 1050 6.36
1050 1100 6.91
1100 1150 7.46
1150 1200 8.01
1200 1250 8.56
1250 1300 9.11
1300 1350 9.77
1350 1400 10.87
1400 1450 11.97
1450 1500 13.07
1500 1600 14.72 1.52
1600 1700 16.92 3.72
1700 1800 19.12 5.92
1800 1900 21.32 8.12
1900 2000 23.52 10.32
2000 2100 25.72 12.52
2100 2200 27.92 14.72 1.52
2200 2300 30.12 16.92 3.72
2300 2400 32.32 19.12 5.92
2400 2500 34.52 21.32 8.12
2500 2600 37.71 24.51 11.31
2600 2700 42.11 28.91 15.71 2.51
2700 2800 46.51 33.31 20.11 6.91
2800 2900 50.91 37.71 24.51 11.31
2900 3000 55.31 42.11 28.91 15.71 2.51
3000 3100 59.71 46.51 33.31 20.11 6.91 California Withholding
3100 3200 64.11 50.91 37.71 24.51 11.31 Schedules For 2024
3200 3300 68.51 55.31 42.11 28.91 15.71 2.51
3300 3400 72.91 59.71 46.51 33.31 20.11 6.91
3400 3500 77.31 64.11 50.91 37.71 24.51 11.31
3500 3700 83.91 70.71 57.51 44.31 31.11 17.91 4.71
3700 3900 95.07 81.87 68.67 55.47 42.27 29.07 15.87 2.67
3900 4100 108.27 95.07 81.87 68.67 55.47 42.27 29.07 15.87 2.67
4100 4400 124.77 111.57 98.37 85.17 71.97 58.77 45.57 32.37 19.17 5.97
4400 4700 144.57 131.37 118.17 104.97 91.77 78.57 65.37 52.17 38.97 25.77 12.57
4700 5100 167.67 154.47 141.27 128.07 114.87 101.67 88.47 75.27 62.07 48.87 35.67
5100 5575 205.00 191.80 178.60 165.40 152.20 139.00 125.80 112.60 99.40 86.20 73.00
5575 6075 247.90 234.70 221.50 208.30 195.10 181.90 168.70 155.50 142.30 129.10 115.90
6075 6575 294.51 281.31 268.11 254.91 241.71 228.51 215.31 202.11 188.91 175.71 162.51
6575 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 32 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $600
600 640 1.90
640 680 2.34
680 720 2.78
720 760 3.22
760 800 3.66
800 840 4.10
840 880 4.54
880 920 4.98
920 960 5.42
960 1000 5.86
1000 1040 6.30
1040 1080 6.74
1080 1120 7.18
1120 1160 7.62
1160 1200 8.06
1200 1240 8.50
1240 1280 8.94
1280 1320 9.38
1320 1360 9.82
1360 1400 10.26
1400 1440 10.70
1440 1480 11.14
1480 1520 11.58
1520 1560 12.02
1560 1600 12.46
1600 1640 12.90
1640 1680 13.34 0.14
1680 1720 13.78 0.58
1720 1760 14.22 1.02
1760 1800 14.66 1.46
1800 1840 15.10 1.90
1840 1880 15.54 2.34
1880 1920 15.98 2.78
1920 1960 16.42 3.22
1960 2000 16.86 3.66
California Withholding 2000 2040 17.30 4.10
Schedules For 2024 2040 2080 17.74 4.54
2080 2140 18.29 5.09
2140 2200 18.95 5.75
2200 2260 20.13 6.93
2260 2320 21.45 8.25
2320 2380 22.77 9.57
2380 2440 24.09 10.89
2440 2500 25.41 12.21
2500 2560 26.73 13.53
2560 2620 28.05 14.85
2620 2680 29.37 16.17
2680 2740 30.69 17.49
2740 2800 32.01 18.81
2800 2860 33.33 20.13
--- CONTINUED NEXT PAGE ---
edd.ca.gov 33 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
2860 2920 34.65 21.45 0.00
2920 2980 35.97 22.77 0.00
2980 3040 37.29 24.09 1.06
3040 3100 38.61 25.41 2.38
3100 3160 39.93 26.73 3.70
3160 3220 41.25 28.05 5.02
3220 3280 42.57 29.37 6.34
3280 3340 43.89 30.69 7.66
3340 3400 45.21 32.01 8.98
3400 3460 46.53 33.33 10.30
3460 3520 47.85 34.65 11.62
3520 3580 49.17 35.97 12.94
3580 3640 50.49 37.29 14.26 1.06
3640 3700 51.81 38.61 15.58 2.38
3700 3800 53.57 40.37 17.34 4.14
3800 3900 55.77 42.57 19.54 6.34
3900 4000 57.97 44.77 21.74 8.54
4000 4100 60.17 46.97 23.94 10.74
4100 4200 62.37 49.17 26.14 12.94
4200 4300 64.57 51.37 28.34 15.14 1.94
4300 4400 66.77 53.57 30.54 17.34 4.14
4400 4500 68.97 55.77 32.74 19.54 6.34
4500 4600 71.17 57.97 34.94 21.74 8.54
4600 4700 75.29 62.09 37.14 23.94 10.74
4700 4800 79.69 66.49 39.34 26.14 12.94
4800 4900 84.09 70.89 41.54 28.34 15.14 1.94
4900 5000 88.49 75.29 43.74 30.54 17.34 4.14
5000 5100 92.89 79.69 46.82 33.62 20.42 7.22
5100 5200 97.29 84.09 51.22 38.02 24.82 11.62
5200 5300 101.69 88.49 55.62 42.42 29.22 16.02 2.82
5300 5400 106.09 92.89 60.02 46.82 33.62 20.42 7.22
5400 5500 110.49 97.29 64.42 51.22 38.02 24.82 11.62
5500 5600 114.89 101.69 68.82 55.62 42.42 29.22 16.02 2.82
5600 5700 119.29 106.09 73.22 60.02 46.82 33.62 20.42 7.22
5700 5800 123.69 110.49 77.62 64.42 51.22 38.02 24.82 11.62
5800 5900 128.09 114.89 82.02 68.82 55.62 42.42 29.22 16.02 2.82
5900 6000 132.49 119.29 86.42 73.22 60.02 46.82 33.62 20.42 7.22
6000 6200 139.09 125.89 93.02 79.82 66.62 53.42 40.22 27.02 13.82 0.62 California Withholding
6200 6400 147.89 134.69 101.82 88.62 75.42 62.22 49.02 35.82 22.62 9.42 Schedules For 2024
6400 6600 156.69 143.49 110.62 97.42 84.22 71.02 57.82 44.62 31.42 18.22 5.02
6600 6800 165.49 152.29 119.42 106.22 93.02 79.82 66.62 53.42 40.22 27.02 13.82
6800 7000 174.29 161.09 128.22 115.02 101.82 88.62 75.42 62.22 49.02 35.82 22.62
7000 7200 186.63 173.43 137.02 123.82 110.62 97.42 84.22 71.02 57.82 44.62 31.42
7200 7400 199.83 186.63 145.82 132.62 119.42 106.22 93.02 79.82 66.62 53.42 40.22
7400 7600 213.03 199.83 157.13 143.93 130.73 117.53 104.33 91.13 77.93 64.73 51.53
7600 7800 226.23 213.03 170.33 157.13 143.93 130.73 117.53 104.33 91.13 77.93 64.73
7800 8100 242.73 229.53 186.83 173.63 160.43 147.23 134.03 120.83 107.63 94.43 81.23
8100 8500 265.83 252.63 209.93 196.73 183.53 170.33 157.13 143.93 130.73 117.53 104.33
8500 8900 292.23 279.03 236.33 223.13 209.93 196.73 183.53 170.33 157.13 143.93 130.73
8900 9450 323.58 310.38 267.68 254.48 241.28 228.08 214.88 201.68 188.48 175.28 162.08
9450 10000 365.74 352.54 303.98 290.78 277.58 264.38 251.18 237.98 224.78 211.58 198.38
10000 10700 420.74 407.54 355.01 341.81 328.61 315.41 302.21 289.01 275.81 262.61 249.41
10700 11400 482.34 469.14 416.61 403.41 390.21 377.01 363.81 350.61 337.41 324.21 311.01
11400 12150 546.14 532.94 480.41 467.21 454.01 440.81 427.61 414.41 401.21 388.01 374.81
12150 12900 621.95 608.75 549.83 536.63 523.43 510.23 497.03 483.83 470.63 457.43 444.23
12900 and over (Use Method B Exact-Calculation Method)
edd.ca.gov 34 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
UNMARRIED HEAD OF HOUSEHOLD----MONTHLY PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 1400
1400 1450 5.84
1450 1500 6.39
1500 1550 6.94
1550 1600 7.49
1600 1650 8.04
1650 1700 8.59
1700 1750 9.14
1750 1800 9.69
1800 1850 10.24
1850 1900 10.79
1900 1950 11.34
1950 2000 11.89
2000 2050 12.44
2050 2100 12.99
2100 2150 13.54 0.34
2150 2200 14.09 0.89
2200 2250 14.64 1.44
2250 2300 15.19 1.99
2300 2350 15.74 2.54
2350 2400 16.29 3.09
2400 2450 16.84 3.64
2450 2500 17.39 4.19
2500 2600 18.22 5.02
2600 2700 19.54 6.34
2700 2800 21.74 8.54
2800 2900 23.94 10.74
2900 3000 26.14 12.94
3000 3100 28.34 15.14 1.94
3100 3200 30.54 17.34 4.14
3200 3300 32.74 19.54 6.34
3300 3400 34.94 21.74 8.54
3400 3500 37.14 23.94 10.74
3500 3600 39.34 26.14 12.94
3600 3700 41.54 28.34 15.14 1.94
3700 3800 43.74 30.54 17.34 4.14
3800 3900 45.94 32.74 19.54 6.34
California3900Withholding4000 48.14 34.94 21.74 8.54
Schedules For400020244100 50.34 37.14 23.94 10.74
4100 4200 52.54 39.34 26.14 12.94
4200 4300 54.74 41.54 28.34 15.14 1.94
4300 4500 58.04 44.84 31.64 18.44 5.24
4500 4700 62.44 49.24 36.04 22.84 9.64
4700 4900 66.84 53.64 40.44 27.24 14.04 0.84
4900 5100 71.24 58.04 44.84 31.64 18.44 5.24
5100 5300 79.87 66.67 53.47 40.27 27.07 13.87 0.67
5300 5600 90.87 77.67 64.47 51.27 38.07 24.87 11.67
5600 5900 104.07 90.87 77.67 64.47 51.27 38.07 24.87 11.67
5900 6300 119.47 106.27 93.07 79.87 66.67 53.47 40.27 27.07 13.87 0.67
6300 6700 143.71 130.51 117.31 104.11 90.91 77.71 64.51 51.31 38.11 24.91 11.71
6700 7250 175.06 161.86 148.66 135.46 122.26 109.06 95.86 82.66 69.46 56.26 43.06
7250 7900 217.24 204.04 190.84 177.64 164.44 151.24 138.04 124.84 111.64 98.44 85.24
7900 8550 274.44 261.24 248.04 234.84 221.64 208.44 195.24 182.04 168.84 155.64 142.44
8550 9200 334.89 321.69 308.49 295.29 282.09 268.89 255.69 242.49 229.29 216.09 202.89
9200 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 35 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
SINGLE PERSONS, DUAL INCOME MARRIED
OR MARRIED WITH MULTIPLE EMPLOYERS----DAILY / MISCELLANEOUS PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $28
28 30 0.09
30 32 0.11
32 34 0.14
34 36 0.16
36 38 0.18
38 40 0.20
40 42 0.22
42 44 0.25
44 46 0.27
46 48 0.29
48 50 0.31
50 54 0.35
54 58 0.39
58 62 0.43
62 66 0.51
66 70 0.60
70 74 0.69 0.09
74 78 0.78 0.17
78 82 0.87 0.26
82 86 0.95 0.35
86 90 1.04 0.44
90 94 1.13 0.53
94 98 1.22 0.61 0.01
98 102 1.31 0.70 0.10
102 106 1.39 0.79 0.18
106 110 1.48 0.88 0.27
110 114 1.57 0.97 0.36
114 118 1.67 1.06 0.46
118 122 1.84 1.24 0.63 0.03
122 126 2.02 1.41 0.81 0.20
126 131 2.22 1.61 1.01 0.40
131 136 2.44 1.83 1.23 0.62 0.02
136 141 2.66 2.05 1.45 0.84 0.24
141 146 2.88 2.27 1.67 1.06 0.46
146 151 3.10 2.49 1.89 1.28 0.68 0.07
California Withholding
151 156 3.32 2.71 2.11 1.50 0.90 0.29 Schedules For 2024
156 161 3.54 2.93 2.33 1.72 1.12 0.51
161 166 3.76 3.15 2.55 1.94 1.34 0.73 0.13
166 171 3.98 3.37 2.77 2.16 1.56 0.95 0.35
171 176 4.26 3.65 3.05 2.44 1.84 1.23 0.63 0.02
176 181 4.59 3.98 3.38 2.77 2.17 1.56 0.96 0.35
181 186 4.92 4.31 3.71 3.10 2.50 1.89 1.29 0.68 0.08
186 201 5.58 4.97 4.37 3.76 3.16 2.55 1.95 1.34 0.74 0.13
201 226 6.90 6.29 5.69 5.08 4.48 3.87 3.27 2.66 2.06 1.45 0.85
226 251 8.77 8.16 7.56 6.95 6.35 5.74 5.14 4.53 3.93 3.32 2.72
251 281 11.19 10.58 9.98 9.37 8.77 8.16 7.56 6.95 6.35 5.74 5.14
281 311 14.00 13.40 12.79 12.19 11.58 10.98 10.37 9.77 9.16 8.56 7.95
321 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 36 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----DAILY / MISCELLANEOUS PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $32
32 34 0.14
34 36 0.16
36 38 0.18
38 40 0.20
40 42 0.22
42 44 0.25
44 46 0.27
46 48 0.29
48 50 0.31
50 52 0.33
0.00
52 54 0.36
54 56 0.38
56 58 0.40
58 60 0.42
60 62 0.44
62 64 0.47
64 66 0.49
66 68 0.51
68 70 0.53
70 72 0.55
72 74 0.58
74 76 0.60
76 78 0.62 0.02
78 80 0.64 0.04
80 82 0.66 0.06
82 84 0.69 0.08
84 86 0.71 0.10
86 88 0.73 0.13
88 90 0.75 0.15
90 92 0.77 0.17
92 94 0.80 0.19
94 96 0.82 0.21
96 98 0.84 0.24
98 100 0.86 0.26
100 102 0.89 0.28
102 104 0.93 0.33
California Withholding 104 106 0.98 0.37
Schedules For 2024 106 108 1.02 0.42
108 110 1.06 0.46
110 112 1.11 0.50
112 114 1.15 0.55
114 118 1.22 0.61 0.01
118 122 1.31 0.70 0.10
122 126 1.39 0.79 0.18
126 130 1.48 0.88 0.27
130 134 1.57 0.97 0.36
134 138 1.66 1.05 0.45
138 142 1.75 1.14 0.54
142 146 1.83 1.23 0.62 0.02
146 150 1.92 1.32 0.71 0.11
--- CONTINUED NEXT PAGE ---
edd.ca.gov 37 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
MARRIED PERSONS----DAILY / MISCELLANEOUS PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
150 154 2.01 1.41 0.80 0.20
154 158 2.10 1.49 0.89 0.28
158 162 2.19 1.58 0.98 0.37
162 166 2.27 1.67 1.06 0.46
166 170 2.36 1.76 1.15 0.55
170 174 2.45 1.85 1.24 0.64 0.03
174 178 2.54 1.93 1.33 0.72 0.12
178 182 2.63 2.02 1.42 0.81 0.21
182 186 2.71 2.11 1.50 0.90 0.29
186 190 2.80 2.20 1.59 0.99 0.38
190 195 2.90 2.30 1.69 1.09 0.48
195 200 3.01 2.41 1.80 1.20 0.59
200 205 3.12 2.52 1.91 1.31 0.70 0.10
205 210 3.23 2.63 2.02 1.42 0.81 0.21
210 215 3.38 2.78 2.17 1.57 0.96 0.36
215 220 3.60 3.00 2.39 1.79 1.18 0.58
220 225 3.82 3.22 2.61 2.01 1.40 0.80 0.19
225 230 4.04 3.44 2.83 2.23 1.62 1.02 0.41
230 235 4.26 3.66 3.05 2.45 1.84 1.24 0.63 0.03
235 240 4.48 3.88 3.27 2.67 2.06 1.46 0.85 0.25
240 245 4.70 4.10 3.49 2.89 2.28 1.68 1.07 0.47
245 250 4.92 4.32 3.71 3.11 2.50 1.90 1.29 0.69 0.08
250 255 5.14 4.54 3.93 3.33 2.72 2.12 1.51 0.91 0.30
255 260 5.36 4.76 4.15 3.55 2.94 2.34 1.73 1.13 0.52
260 265 5.58 4.98 4.37 3.77 3.16 2.56 1.95 1.35 0.74 0.14
265 270 5.80 5.20 4.59 3.99 3.38 2.78 2.17 1.57 0.96 0.36
270 275 6.02 5.42 4.81 4.21 3.60 3.00 2.39 1.79 1.18 0.58
275 280 6.24 5.64 5.03 4.43 3.82 3.22 2.61 2.01 1.40 0.80 0.19
280 285 6.46 5.86 5.25 4.65 4.04 3.44 2.83 2.23 1.62 1.02 0.41
285 290 6.68 6.08 5.47 4.87 4.26 3.66 3.05 2.45 1.84 1.24 0.63
290 300 7.01 6.41 5.80 5.20 4.59 3.99 3.38 2.78 2.17 1.57 0.96
300 310 7.45 6.85 6.24 5.64 5.03 4.43 3.82 3.22 2.61 2.01 1.40
310 320 7.89 7.29 6.68 6.08 5.47 4.87 4.26 3.66 3.05 2.45 1.84
320 330 8.43 7.82 7.22 6.61 6.01 5.40 4.80 4.19 3.59 2.98 2.38
330 340 9.09 8.48 7.88 7.27 6.67 6.06 5.46 4.85 4.25 3.64 3.04
340 350 9.75 9.14 8.54 7.93 7.33 6.72 6.12 5.51 4.91 4.30 3.70
350 360 10.41 9.80 9.20 8.59 7.99 7.38 6.78 6.17 5.57 4.96 4.36
360 380 11.40 10.79 10.19 9.58 8.98 8.37 7.77 7.16 6.56 5.95 5.35 California Withholding
380 400 12.72 12.11 11.51 10.90 10.30 9.69 9.09 8.48 7.88 7.27 6.67 Schedules For 2024
400 425 14.20 13.60 12.99 12.39 11.78 11.18 10.57 9.97 9.36 8.76 8.15
425 460 16.31 15.71 15.10 14.50 13.89 13.29 12.68 12.08 11.47 10.87 10.26
460 500 19.61 19.01 18.40 17.80 17.19 16.59 15.98 15.38 14.77 14.17 13.56
500 540 23.13 22.53 21.92 21.32 20.71 20.11 19.50 18.90 18.29 17.69 17.08
540 580 26.84 26.24 25.63 25.03 24.42 23.82 23.21 22.61 22.00 21.40 20.79
580 and over (Use Method B - Exact Calculation Method)
edd.ca.gov 38 Taxpayer Assistance Center 1-888-745-3886
|
 Enlarge image |
California Withholding Schedules for 2024
UNMARRIED HEAD OF HOUSEHOLD----DAILY / MISCELLANEOUS PAYROLL PERIOD
FOR WAGES PAID IN 2024
IF WAGES ARE... AND THE NUMBER OF WITHHOLDING ALLOWANCES CLAIMED IS...
BUT
AT LESS 0 1 2 3 4 5 6 7 8 9 10
LEAST THAN OR MORE
...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...
$1 $56
56 58 0.17
58 60 0.20
60 62 0.22
62 64 0.24
64 66 0.26
66 68 0.28
68 70 0.31
70 72 0.33
72 74 0.35
74 76 0.37
76 78 0.39
78 80 0.42
80 82 0.44
82 84 0.46
84 86 0.48
86 88 0.50
88 90 0.53
90 92 0.55
92 94 0.57
94 96 0.59
96 100 0.62 0.02
100 104 0.67 0.06
104 108 0.71 0.11
108 112 0.76 0.15
112 116 0.80 0.20
116 121 0.85 0.24
121 126 0.93 0.32
126 131 1.04 0.43
131 136 1.15 0.54
136 141 1.26 0.65 0.05
141 146 1.37 0.76 0.16
146 151 1.48 0.87 0.27
151 156 1.59 0.98 0.38
156 161 1.70 1.09 0.49
161 166 1.81 1.20 0.60
166 171 1.92 1.31 0.71 0.10
California Withholding 171 176 2.03 1.42 0.82 0.21
Schedules For 2024 176 181 2.14 1.53 0.93 0.32
181 186 2.25 1.64 1.04 0.43
186 191 2.36 1.75 1.15 0.54
191 196 2.47 1.86 1.26 0.65 0.05
196 206 2.63 2.03 1.42 0.82 0.21
206 216 2.85 2.25 1.64 1.04 0.43
216 226 3.07 2.47 1.86 1.26 0.65 0.05
226 236 3.29 2.69 2.08 1.48 0.87 0.27
236 246 3.73 3.12 2.52 1.91 1.31 0.70 0.10
246 256 4.17 3.56 2.96 2.35 1.75 1.14 0.54
256 276 4.83 4.22 3.62 3.01 2.41 1.80 1.20 0.59
276 296 5.71 5.10 4.50 3.89 3.29 2.68 2.08 1.47 0.87 0.26
296 326 7.35 6.75 6.14 5.54 4.93 4.33 3.72 3.12 2.51 1.91 1.30
326 361 9.50 8.89 8.29 7.68 7.08 6.47 5.87 5.26 4.66 4.05 3.45
361 396 12.56 11.96 11.35 10.75 10.14 9.54 8.93 8.33 7.72 7.12 6.51
396 431 15.84 15.24 14.63 14.03 13.42 12.82 12.21 11.61 11.00 10.40 9.79
431 and over (Use Method B - Exact Calculation Method)
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California Withholding Schedules for 2024
Method B Exact Calculation Method –
This method is based upon applying a given percentage to the wages (after deductions) which fall within a taxable
income class, adding to this product the accumulated tax for all lower tax brackets; and then subtracting a tax credit
based upon the number of allowances claimed on the Employee's Withholding Allowance Certificate (Form W-4 or DE 4).
This method also takes into consideration the special treatment of additional allowances for estimated deductions.
The steps in computing the amount of tax to be withheld are as follows:
Step 1 Determine if the employee's gross wages lessare than, or equal to, the amount shown in Table 1 – Low Income
Exemption Table. If so, no income tax is required to be withheld.
Step 2 If the employee claims any additional withholding allowances for estimated deductions on a DE 4 form,
subtract the amount shown in Table 2 – Estimated Deduction Table from the gross wages.
Step 3 Subtract the standard deduction amount shown in Table 3 – Standard Deduction Table to arrive at the
employee's taxable income.
Step 4 Use Table –5 Tax Rate Table for the payroll period and marital status to find the applicable line on which the
taxable income is located. Perform the indicated calculations to arrive at the computed tax liability.
Step 5 Subtract the tax credit shown in Table 4 – Exemption Allowance* Table from the computed tax liability to arrive at
the amount of tax to be withheld.
*If the employee uses additional allowances claimed for estimated deductions, such allowances MUST NOT be
used in the determination of tax credits to be subtracted.
Example A: Weekly earnings of $210, single, and claiming one withholding allowance on Form W-4 or DE 4.
Step 1 Earnings for the weekly payroll period are LESS than the amount shown –in Table 1 Low Income Exemption
Table ($342); therefore, no income tax is to be withheld.
Example B: Biweekly earnings of $1,600, married, and claiming three withholding allowances, one of which is for estimated
deductions.
Step 1 Earnings for the biweekly payroll periodgreaterare than the amount shown in Table – 1 Low Income Exemption
Table ($1,367); therefore, income tax should be withheld.
Step 2 Earnings for biweekly payroll period.......................... $1,600.00
Subtract amount from Table 2 – Estimated Deduction...Table. -38.00
Salaries and wages subject to withholding..................... $1,562.00
Step 3 Subtract amount from Table 3 – Standard Deduction....Table. -413.00 California Withholding
Taxable income. ............................................... $1,149.00 Schedules For 2024
Step 4 Tax computation from Table 5 – Tax Rate Table:
Entry covering $1,149 (over $800 but not over $1,900).
• 2.2% amount over $800 (.022 x ($1,149 – $800)). $ 7.68
• Plus the marginal amount.................................. +8.80
• Computed tax. ............................................. 16.48
Step 5 Subtract amount from Table 4 – Exemption Allowance Table.
for two regular withholding allowances.... ................. -12.18
Net amount of tax to be withheld............................ $ 4.30
NOTE: Table 5 provides a method comparable to the federal alternative method for percentage calculation of
withholding. This method is a minor simplification of the exact calculation method described above in that the tax
rate applies to the total taxable income with the excess amount subtracted.
edd.ca.gov 40 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | California Withholding Schedules for 2024 Method B – Exact Calculation Method Continued Example C: Monthly earnings of $5,100 married, and claiming five withholding allowances on Form W-4 or DE 4. Step 1 Earnings for the monthly payroll periodgreaterare than the amount shown in Table – 1 Low Income Exemption Table ($2,962) therefore, income tax should be withheld. Step 2 Earnings for monthly payroll period. ..................... $ 5,100.00 Not applicable no estimated deduction allowance claimed. - Step 3 Subtract amount from Table 3 – Standard Deduction Table. . -894.00 Taxable income. .............................................. $ 4,206.00 Step 4 Tax computation from Table – 5 Tax Rate Table: • Entry covering $4,206 (over $4,116 but not over $6,492). • 4.4% of amount over $4,116 (.044 x ($4,206 - $4,116)). $ 3.96 • Plus marginal tax amount................................... +71.46 • Computed tax. .............................................. $ 75.42 Step 5 Subtract amount from Table 4 – Exemption Allowance Table for 5 regular withholding allowances............................. -66.00 Net amount of tax to be withheld........................... $ 9.42 Example D: Weekly earnings of $850, unmarried head of household, and three withholding allowances on Form W-4 or DE 4. Step 1 Earnings for the weekly payroll periodgreaterare than the amount shown in Table 1 – Low Income Exemption Table ($683); therefore, income tax should be withheld. Step 2 Earnings for weekly payroll period........................... $ 850.00 Not applicable - no estimated deduction allowance claimed. Step 3 Subtract amount from Table – 3 Standard Deduction...Table. -206.00 Taxable income. .............................................. $ 644.00 Step 4 Tax computation from Table 5 – Tax Rate Table: • Entry covering $644 (over $401 but not over $949). • 2.2% of amount over $401 (.022 x ($644 - $401)). $ 5.35 • Plus marginal tax amount................................... + 4.41 • Computed tax............................................... $ 9.76 Step 5 Subtract amount from Table 4 – Exemption Allowance Table for 3 regular withholding allowances............................. -9.14 Net amount of tax to be withheld............................. $ 0.62 Example E: Semi-monthly earnings of $2,100, married, and claiming four allowances on Form W-4 or DE 4. Step 1 Earnings for the semi-monthly payroll periodgreater arethan the amount shown in –Table 1 Low Income Exemption Table ($1,481); therefore, income tax should be withheld. Step 2 Annualized wages and salary (24 x $2,100)................. $ 50,400.00 Not applicable -no estimated deduction allowance claimed. Step 3 Subtract amount from Table – 3 Standard Deduction.....Table. -10,726.00 Taxable income................................................. $ 39,674.00 Step 4 Tax computation from Table 5 – Tax Rate Table: • Entry covering $39,674 (over $20,824 but not over $49,368). California Withholding• 2.2% of amount over $20,824 (.022 x ($39,674- $20,824)). ... $ 414.70 Schedules For 2024 • Plus marginal tax amount.................................... +229.06 • Computed annual tax......................................... $ 643.76 Step 5 Subtract amount from Table 4 – Exemption Allowance Table for 4 regular withholding allowances............................... -633.60 Annual amount of tax to be withheld............................ $ 10.16 Divide by number of payroll periods in year..............(24). $ 0.42 NOTE: Employers may determine the amount of income tax to be withheld for an annual payroll period and prorate the tax back to the payroll period. This method may be useful to employers who have employees being paid for more than one payroll period and want to conserve computer memory by storing only the annual tax rates, wage brackets, deduction values, and tax credits. edd.ca.gov 41 Taxpayer Assistance Center 1-888-745-3886 |
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California Withholding Schedules for 2024
Method B – Exact Calculation Method Continued
Example F: Annual earnings of $57,000, monthly pay period, married, and claiming four allowances on Form W-4 or DE 4.
Step 1 Earnings for the annual payroll periodgreaterare than the amount shown in Table – 1 Low Income Exemption
Table ($35,538); therefore, income tax should be withheld.
Step 2 Annualized wages and/or monthly salary (12 x $4,750). ...... . $ 57,000.00
Not applicable no estimated deduction allowance claimed. -
Step 3 Subtract amount from Table 3 – Standard Deduction Table. ..... -10,726.00
Taxable income................................................. $ 46,274.00
Step 4 Tax computation from Table 5 – Tax Rate Table:
• Entry covering $46,274 (over $20,824 but not over $49,368).
• 2.2% of amount over $20,824 (.022 x ($46,274 - $20,824)). ... $ 559.90
• Plus marginal tax amount.................................... +229.06
• Computed annual tax......................................... $ 788.96
Step 5 Subtract amount from Table – 4 Exemption Allowance Table for
4 regular withholding allowances............................... -633.60
Annual amount of tax to be withheld............................ $ 155.36
Divide by number of payroll periods in year.............(12). $ 12.95
NOTE: Employers may determine the amount of income tax to be withheld for an annual payroll period and figure
the tax for the payroll period. This method may be useful to employers who have employees being paid
for a lump sum, or a yearly amount not withheld on; and want to conserve computer memory by storing
only the annual tax rates, wage brackets, deduction values, and tax credits.
California Withholding
Schedules For 2024
edd.ca.gov 42 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | California Withholding Schedules for 2024 METHOD B---EXACT CALCULATION METHOD TABLE 1 - LOW INCOME EXEMPTION TABLE SINGLE, MARRIED DUAL INCOME MARRIED UNMARRIED OR MARRIED WITH ALLOWANCES ON DE 4 OR FORM W-4 HEAD OF PAYROLL PERIOD MULTIPLE EMPLOYERS ''0' OR '1' '2' OR MORE HOUSEHOLD WEEKLY $342 $342 $683 $683 BIWEEKLY $683 $683 $1,367 $1,367 SEMI-MONTHLY $740 $740 $1,481 $1,481 MONTHLY $1,481 $1,481 $2,962 $2,962 QUARTERLY $4,442 $4,442 $8,885 $8,885 SEMI-ANNUAL $8,885 $8,885 $17,769 $17,769 ANNUAL $17,769 $17,769 $35,538 $35,538 DAILY/MISCELLANEOUS $68 $68 $137 $137 TABLE 2 - ESTIMATED DEDUCTION TABLE PAYROLL PERIOD ADDITIONAL WITHHOLDING BI- SEMI- SEMI- DAILY/ ALLOWANCES * WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC. 1 $19 $38 $42 $83 $250 $500 $1,000 $4 2 $38 $77 $83 $167 $500 $1,000 $2,000 $8 3 $58 $115 $125 $250 $750 $1,500 $3,000 $12 4 $77 $154 $167 $333 $1,000 $2,000 $4,000 $15 5 $96 $192 $208 $417 $1,250 $2,500 $5,000 $19 6 $115 $231 $250 $500 $1,500 $3,000 $6,000 $23 7 $135 $269 $292 $583 $1,750 $3,500 $7,000 $27 8 $154 $308 $333 $667 $2,000 $4,000 $8,000 $31 9 $173 $346 $375 $750 $2,250 $4,500 $9,000 $35 10** $192 $385 $417 $833 $2,500 $5,000 $10,000 $38 *Number of Additional Withholding Allowances for Estimated Deductions claimed on Form W-4 or DE 4. California Withholding **If the number of Additional Withholding Allowances for Estimated Deductions claimed is greater than 10, Schedules For 2024 multiply the amount shown for one Additional Allowance by the number claimed. edd.ca.gov 43 Taxpayer Assistance Center 1-888-745-3886 |
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California Withholding Schedules for 2024
METHOD B---EXACT CALCULATION METHOD
TABLE 3 - STANDARD DEDUCTION TABLE
SINGLE, MARRIED
DUAL INCOME MARRIED UNMARRIED
OR MARRIED WITH ALLOWANCES ON DE 4 OR FORM W-4 HEAD OF
PAYROLL PERIOD MULTIPLE EMPLOYERS '0' OR '1' '2' OR MORE HOUSEHOLD
WEEKLY $103 $103 $206 $206
BIWEEKLY $206 $206 $413 $413
SEMI-MONTHLY $223 $223 $447 $447
MONTHLY $447 $447 $894 $894
QUARTERLY $1,341 $1,341 $2,682 $2,682
SEMI-ANNUAL $2,682 $2,682 $5,363 $5,363
ANNUAL $5,363 $5,363 $10,726 $10,726
DAILY/MISCELLANEOUS $21 $21 $41 $41
TABLE 4 - EXEMPTION ALLOWANCE TABLE
PAYROLL PERIOD
ALLOWANCES
ON DE 4 OR BI- SEMI- SEMI- DAILY/
FORM W-4 WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY ANNUAL ANNUAL MISC.
0 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
1 $3.05 $6.09 $6.60 $13.20 $39.60 $79.20 $158.40 $0.61
2 $6.09 $12.18 $13.20 $26.40 $79.20 $158.40 $316.80 $1.22
3 $9.14 $18.28 $19.80 $39.60 $118.80 $237.60 $475.20 $1.83
4 $12.18 $24.37 $26.40 $52.80 $158.40 $316.80 $633.60 $2.44
5 $15.23 $30.46 $33.00 $66.00 $198.00 $396.00 $792.00 $3.05
6 $18.28 $36.55 $39.60 $79.20 $237.60 $475.20 $950.40 $3.66
7 $21.32 $42.65 $46.20 $92.40 $277.20 $554.40 $1,108.80 $4.26
8 $24.37 $48.74 $52.80 $105.60 $316.80 $633.60 $1,267.20 $4.87
9 $27.42 $54.83 $59.40 $118.80 $356.40 $712.80 $1,425.60 $5.48
10* $30.46 $60.92 $66.00 $132.00 $396.00 $792.00 $1,584.00 $6.09
California Withholding
Schedules For 2024
* If the number of allowances claimed exceeds 10, you may determine the amount of tax credit to be allowed by multiplying
the amount for one allowance by the total number of allowances.
For example, the amount of tax credit for a married taxpayer with 15 allowances, as determined on Form W-4 or DE 4.
on a weekly payroll period would be $45.75
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California Withholding Schedules for 2024
METHOD B---EXACT CALCULATION METHOD
TABLE 5 TAX RATE TABLE -
ANNUAL PAYROLL PERIOD DAILY / MISCELLANEOUS PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $10,412 ... 1.100% $0 $0.00 $0 $40 ... 1.100% $0 $0.00
$10,412 $24,684 ... 2.200% $10,412 $114.53 $40 $95 ... 2.200% $40 $0.44
$24,684 $38,959 ... 4.400% $24,684 $428.51 $95 $150 ... 4.400% $95 $1.65
$38,959 $54,081 ... 6.600% $38,959 $1,056.61 $150 $208 ... 6.600% $150 $4.07
$54,081 $68,350 ... 8.800% $54,081 $2,054.66 $208 $263 ... 8.800% $208 $7.90
$68,350 $349,137 ... 10.230% $68,350 $3,310.33 $263 $1,343 ... 10.230% $263 $12.74
$349,137 $418,961 ... 11.330% $349,137 $32,034.84 $1,343 $1,611 ... 11.330% $1,343 $123.22
$418,961 $698,271 ... 12.430% $418,961 $39,945.90 $1,611 $2,686 ... 12.430% $1,611 $153.58
$698,271 $1,000,000 ... 13.530% $698,271 $74,664.13 $2,686 $3,846 ... 13.530% $2,686 $287.20
$1,000,000 and over ... 14.630% $1,000,000 $115,488.06 $3,846 and over ... 14.630% $3,846 $444.15
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $20,824 ... 1.100% $0 $0.00 $0 $80 ... 1.100% $0 $0.00
$20,824 $49,368 ... 2.200% $20,824 $229.06 $80 $190 ... 2.200% $80 $0.88
$49,368 $77,918 ... 4.400% $49,368 $857.03 $190 $300 ... 4.400% $190 $3.30
$77,918 $108,162 ... 6.600% $77,918 $2,113.23 $300 $416 ... 6.600% $300 $8.14
$108,162 $136,700 ... 8.800% $108,162 $4,109.33 $416 $526 ... 8.800% $416 $15.80
$136,700 $698,274 ... 10.230% $136,700 $6,620.67 $526 $2,686 ... 10.230% $526 $25.48
$698,274 $837,922 ... 11.330% $698,274 $64,069.69 $2,686 $3,222 ... 11.330% $2,686 $246.45
$837,922 $1,000,000 ... 12.430% $837,922 $79,891.81 $3,222 $3,846 ... 12.430% $3,222 $307.18
$1,000,000 $1,396,542 ... 13.530% $1,000,000 $100,038.11 $3,846 $5,371 ... 13.530% $3,846 $384.74
$1,396,542 and over … 14.630% $1,396,542 $153,690.24 $5,371 and over … 14.630% $5,371 $591.07
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
California Withholding OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
Schedules For 2024 OVER OVER... OVER OVER...
$0 $20,839 ... 1.100% $0 $0.00 $0 $80 ... 1.100% $0 $0.00
$20,839 $49,371 ... 2.200% $20,839 $229.23 $80 $190 ... 2.200% $80 $0.88
$49,371 $63,644 ... 4.400% $49,371 $856.93 $190 $245 ... 4.400% $190 $3.30
$63,644 $78,765 ... 6.600% $63,644 $1,484.94 $245 $303 ... 6.600% $245 $5.72
$78,765 $93,037 ... 8.800% $78,765 $2,482.93 $303 $358 ... 8.800% $303 $9.55
$93,037 $474,824 ... 10.230% $93,037 $3,738.87 $358 $1,826 ... 10.230% $358 $14.39
$474,824 $569,790 ... 11.330% $474,824 $42,795.68 $1,826 $2,192 ... 11.330% $1,826 $164.57
$569,790 $949,649 ... 12.430% $569,790 $53,555.33 $2,192 $3,652 ... 12.430% $2,192 $206.04
$949,649 $1,000,000 ... 13.530% $949,649 $100,771.80 $3,652 $3,846 ... 13.530% $3,652 $387.52
$1,000,000 and over ... 14.630% $1,000,000 $107,584.29 $3,846 and over ... 14.630% $3,846 $413.77
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California Withholding Schedules for 2024
METHOD B---EXACT CALCULATION METHOD
TABLE 5 TAX RATE TABLE -
QUARTERLY PAYROLL PERIOD SEMI-ANNUAL PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $2,603 ... 1.100% $0 $0.00 $0 $5,206 ... 1.100% $0 $0.00
$2,603 $6,171 ... 2.200% $2,603 $28.63 $5,206 $12,342 ... 2.200% $5,206 $57.27
$6,171 $9,740 ... 4.400% $6,171 $107.13 $12,342 $19,480 ... 4.400% $12,342 $214.26
$9,740 $13,520 ... 6.600% $9,740 $264.17 $19,480 $27,040 ... 6.600% $19,480 $528.33
$13,520 $17,088 ... 8.800% $13,520 $513.65 $27,040 $34,176 ... 8.800% $27,040 $1,027.29
$17,088 $87,284 ... 10.230% $17,088 $827.63 $34,176 $174,568 ... 10.230% $34,176 $1,655.26
$87,284 $104,740 ... 11.330% $87,284 $8,008.68 $174,568 $209,480 ... 11.330% $174,568 $16,017.36
$104,740 $174,568 ... 12.430% $104,740 $9,986.44 $209,480 $349,136 ... 12.430% $209,480 $19,972.89
$174,568 $250,000 ... 13.530% $174,568 $18,666.06 $349,136 $500,000 ... 13.530% $349,136 $37,332.13
$250,000 and over ... 14.630% $250,000 $28,872.01 $500,000 and over ... 14.630% $500,000 $57,744.03
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $5,206 ... 1.100% $0 $0.00 $0 $10,412 ... 1.100% $0 $0.00
$5,206 $12,342 ... 2.200% $5,206 $57.27 $10,412 $24,684 ... 2.200% $10,412 $114.53
$12,342 $19,480 ... 4.400% $12,342 $214.26 $24,684 $38,960 ... 4.400% $24,684 $428.51
$19,480 $27,040 ... 6.600% $19,480 $528.33 $38,960 $54,080 ... 6.600% $38,960 $1,056.65
$27,040 $34,176 ... 8.800% $27,040 $1,027.29 $54,080 $68,352 ... 8.800% $54,080 $2,054.57
$34,176 $174,568 ... 10.230% $34,176 $1,655.26 $68,352 $349,136 ... 10.230% $68,352 $3,310.51
$174,568 $209,480 ... 11.330% $174,568 $16,017.36 $349,136 $418,960 ... 11.330% $349,136 $32,034.71
$209,480 $250,000 ... 12.430% $209,480 $19,972.89 $418,960 $500,000 ... 12.430% $418,960 $39,945.77
$250,000 $349,136 ... 13.530% $250,000 $25,009.53 $500,000 $698,272 ... 13.530% $500,000 $50,019.04
$349,136 and over ... 14.630% $349,136 $38,422.63 $698,272 and over ... 14.630% $698,272 $76,845.24
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS... California Withholding
Schedules For 2024
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $5,210 ... 1.100% $0 $0.00 $0 $10,420 ... 1.100% $0 $0.00
$5,210 $12,343 ... 2.200% $5,210 $57.31 $10,420 $24,686 ... 2.200% $10,420 $114.62
$12,343 $15,911 ... 4.400% $12,343 $214.24 $24,686 $31,822 ... 4.400% $24,686 $428.47
$15,911 $19,691 ... 6.600% $15,911 $371.23 $31,822 $39,382 ... 6.600% $31,822 $742.45
$19,691 $23,259 ... 8.800% $19,691 $620.71 $39,382 $46,518 ... 8.800% $39,382 $1,241.41
$23,259 $118,706 ... 10.230% $23,259 $934.69 $46,518 $237,412 ... 10.230% $46,518 $1,869.38
$118,706 $142,448 ... 11.330% $118,706 $10,698.92 $237,412 $284,896 ... 11.330% $237,412 $21,397.84
$142,448 $237,412 ... 12.430% $142,448 $13,388.89 $284,896 $474,824 ... 12.430% $284,896 $26,777.78
$237,412 $250,000 ... 13.530% $237,412 $25,192.92 $474,824 $500,000 ... 13.530% $474,824 $50,385.83
$250,000 and over ... 14.630% $250,000 $26,896.08 $500,000 and over ... 14.630% $500,000 $53,792.14
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California Withholding Schedules for 2024
METHOD B---EXACT CALCULATION METHOD
TABLE 5 - TAX RATE TABLE
SEMI-MONTHLY PAYROLL PERIOD MONTHLY PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $434 ... 1.100% $0 $0.00 $0 $868 ... 1.100% $0 $0.00
$434 $1,029 ... 2.200% $434 $4.77 $868 $2,058 ... 2.200% $868 $9.55
$1,029 $1,623 ... 4.400% $1,029 $17.86 $2,058 $3,246 ... 4.400% $2,058 $35.73
$1,623 $2,253 ... 6.600% $1,623 $44.00 $3,246 $4,506 ... 6.600% $3,246 $88.00
$2,253 $2,848 ... 8.800% $2,253 $85.58 $4,506 $5,696 ... 8.800% $4,506 $171.16
$2,848 $14,547 ... 10.230% $2,848 $137.94 $5,696 $29,094 ... 10.230% $5,696 $275.88
$14,547 $17,457 ... 11.330% $14,547 $1,334.75 $29,094 $34,914 ... 11.330% $29,094 $2,669.50
$17,457 $29,095 ... 12.430% $17,457 $1,664.45 $34,914 $58,190 ... 12.430% $34,914 $3,328.91
$29,095 $41,667 ... 13.530% $29,095 $3,111.05 $58,190 $83,334 ... 13.530% $58,190 $6,222.12
$41,667 and over ... 14.630% $41,667 $4,812.04 $83,334 and over ... 14.630% $83,334 $9,624.10
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $868 ... 1.100% $0 $0.00 $0 $1,736 ... 1.100% $0 $0.00
$868 $2,058 ... 2.200% $868 $9.55 $1,736 $4,116 ... 2.200% $1,736 $19.10
$2,058 $3,246 ... 4.400% $2,058 $35.73 $4,116 $6,492 ... 4.400% $4,116 $71.46
$3,246 $4,506 ... 6.600% $3,246 $88.00 $6,492 $9,012 ... 6.600% $6,492 $176.00
$4,506 $5,696 ... 8.800% $4,506 $171.16 $9,012 $11,392 ... 8.800% $9,012 $342.32
$5,696 $29,094 ... 10.230% $5,696 $275.88 $11,392 $58,188 ... 10.230% $11,392 $551.76
$29,094 $34,914 ... 11.330% $29,094 $2,669.50 $58,188 $69,828 ... 11.330% $58,188 $5,338.99
$34,914 $41,667 ... 12.430% $34,914 $3,328.91 $69,828 $83,334 ... 12.430% $69,828 $6,657.80
$41,667 $58,189 ... 13.530% $41,667 $4,168.31 $83,334 $116,378 ... 13.530% $83,334 $8,336.60
$58,189 and over ... 14.630% $58,189 $6,403.74 $116,378 and over ... 14.630% $116,378 $12,807.45
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
California Withholding IF THE TAXABLE IF THE TAXABLE
Schedules For 2024 INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $868 ... 1.100% $0 $0.00 $0 $1,736 ... 1.100% $0 $0.00
$868 $2,057 ... 2.200% $868 $9.55 $1,736 $4,114 ... 2.200% $1,736 $19.10
$2,057 $2,652 ... 4.400% $2,057 $35.71 $4,114 $5,304 ... 4.400% $4,114 $71.42
$2,652 $3,282 ... 6.600% $2,652 $61.89 $5,304 $6,564 ... 6.600% $5,304 $123.78
$3,282 $3,877 ... 8.800% $3,282 $103.47 $6,564 $7,754 ... 8.800% $6,564 $206.94
$3,877 $19,784 ... 10.230% $3,877 $155.83 $7,754 $39,568 ... 10.230% $7,754 $311.66
$19,784 $23,741 ... 11.330% $19,784 $1,783.12 $39,568 $47,482 ... 11.330% $39,568 $3,566.23
$23,741 $39,569 ... 12.430% $23,741 $2,231.45 $47,482 $79,138 ... 12.430% $47,482 $4,462.89
$39,569 $41,667 ... 13.530% $39,569 $4,198.87 $79,138 $83,334 ... 13.530% $79,138 $8,397.73
$41,667 and over ... 14.630% $41,667 $4,482.73 $83,334 and over ... 14.630% $83,334 $8,965.45
edd.ca.gov 47 Taxpayer Assistance Center 1-888-745-3886
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California Withholding Schedules for 2024
METHOD B---EXACT CALCULATION METHOD
TABLE 5 TAX RATE TABLE -
WEEKLY PAYROLL PERIOD BIWEEKLY PAYROLL PERIOD
SINGLE PERSONS, DUAL INCOME MARRIED, SINGLE PERSONS, DUAL INCOME MARRIED,
OR MARRIED WITH MULTIPLE EMPLOYERS OR MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $200 ... 1.100% $0 $0.00 $0 $400 ... 1.100% $0 $0.00
$200 $475 ... 2.200% $200 $2.20 $400 $950 ... 2.200% $400 $4.40
$475 $749 ... 4.400% $475 $8.25 $950 $1,498 ... 4.400% $950 $16.50
$749 $1,040 ... 6.600% $749 $20.31 $1,498 $2,080 ... 6.600% $1,498 $40.61
$1,040 $1,314 ... 8.800% $1,040 $39.52 $2,080 $2,628 ... 8.800% $2,080 $79.02
$1,314 $6,714 ... 10.230% $1,314 $63.63 $2,628 $13,428 ... 10.230% $2,628 $127.24
$6,714 $8,057 ... 11.330% $6,714 $616.05 $13,428 $16,114 ... 11.330% $13,428 $1,232.08
$8,057 $13,428 ... 12.430% $8,057 $768.21 $16,114 $26,856 ... 12.430% $16,114 $1,536.40
$13,428 $19,231 ... 13.530% $13,428 $1,435.83 $26,856 $38,462 ... 13.530% $26,856 $2,871.63
$19,231 and over ... 14.630% $19,231 $2,220.98 $38,462 and over ... 14.630% $38,462 $4,441.92
MARRIED PERSONS MARRIED PERSONS
IF THE TAXABLE IF THE TAXABLE
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $400 ... 1.100% $0 $0.00 $0 $800 ... 1.100% $0 $0.00
$400 $950 ... 2.200% $400 $4.40 $800 $1,900 ... 2.200% $800 $8.80
$950 $1,498 ... 4.400% $950 $16.50 $1,900 $2,996 ... 4.400% $1,900 $33.00
$1,498 $2,080 ... 6.600% $1,498 $40.61 $2,996 $4,160 ... 6.600% $2,996 $81.22
$2,080 $2,628 ... 8.800% $2,080 $79.02 $4,160 $5,256 ... 8.800% $4,160 $158.04
$2,628 $13,428 ... 10.230% $2,628 $127.24 $5,256 $26,856 ... 10.230% $5,256 $254.49
$13,428 $16,114 ... 11.330% $13,428 $1,232.08 $26,856 $32,228 ... 11.330% $26,856 $2,464.17
$16,114 $19,231 ... 12.430% $16,114 $1,536.40 $32,228 $38,462 ... 12.430% $32,228 $3,072.82
$19,231 $26,857 ... 13.530% $19,231 $1,923.84 $38,462 $53,714 ... 13.530% $38,462 $3,847.71
$26,857 and over ... 14.630% $26,857 $2,955.64 $53,714 and over ... 14.630% $53,714 $5,911.31
UNMARRIED/HEAD OF HOUSEHOLD UNMARRIED/HEAD OF HOUSEHOLD
California Withholding
IF THE TAXABLE IF THE TAXABLE Schedules For 2024
INCOME IS... THE COMPUTED TAX IS... INCOME IS... THE COMPUTED TAX IS...
OVER BUT NOT OF AMOUNT PLUS OVER BUT NOT OF AMOUNT PLUS
OVER OVER... OVER OVER...
$0 $401 ... 1.100% $0 $0.00 $0 $802 ... 1.100% $0 $0.00
$401 $949 ... 2.200% $401 $4.41 $802 $1,898 ... 2.200% $802 $8.82
$949 $1,224 ... 4.400% $949 $16.47 $1,898 $2,448 ... 4.400% $1,898 $32.93
$1,224 $1,515 ... 6.600% $1,224 $28.57 $2,448 $3,030 ... 6.600% $2,448 $57.13
$1,515 $1,789 ... 8.800% $1,515 $47.78 $3,030 $3,578 ... 8.800% $3,030 $95.54
$1,789 $9,131 ... 10.230% $1,789 $71.89 $3,578 $18,262 ... 10.230% $3,578 $143.76
$9,131 $10,958 ... 11.330% $9,131 $822.98 $18,262 $21,916 ... 11.330% $18,262 $1,645.93
$10,958 $18,262 ... 12.430% $10,958 $1,029.98 $21,916 $36,524 ... 12.430% $21,916 $2,059.93
$18,262 $19,231 ... 13.530% $18,262 $1,937.87 $36,524 $38,462 ... 13.530% $36,524 $3,875.70
$19,231 and over ... 14.630% $19,231 $2,068.98 $38,462 and over ... 14.630% $38,462 $4,137.91
edd.ca.gov 48 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | E-file and E-pay Mandate E-File and E-Pay Mandate All employers are required to electronically submit their employment tax returns, wage reports, and payroll tax deposits to the EDD. Benefits of Electronic Filing and Payment • Increases data accuracy. • Protects data through encryption. • Reduces paper and mailing cost. • Eliminates lost mail. Penalty Paper Submittal Penalty Tax Return: $50 per return • Quarterly Contribution Return and Report of Wages (DE 9) • Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) • Quarterly Contribution Return (DE 3D) Wage Report: $20 per wage item • Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) • Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW) Payroll Tax Deposit: 15% of amount due • Payroll Tax Deposit (DE 88) Note: Filing a paper tax return to indicate that no wages were paid will result in a noncompliance penalty of $50. Waiver Employers may request a waiver from the mandate due to lack of automation, severe economic hardship, current exemption from the federal government, or other good cause. Mandate waiver requests cannot be filed retroactively. You will receive an approval or denial letter from the EDD by mail. The approval letter will indicate the approval period. Upon the expiration of the approval period, you must start to electronically file and pay. If you are still unable to electronically file and pay, you must submit a new waiver request to avoid any non-compliance penalties. For more information, visit E-file and E-pay Mandate for Employers (edd.ca.gov/en/Payroll_Taxes/E-file_and_E-pay_Mandate_for_Employers). You can download the E-file and E-pay Mandate Waiver Request (DE 1245W) (PDF) (edd.ca.gov/pdf_pub_ctr/de1245w.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886. Enroll in e-Services for Business (edd.ca.gov/eServices) to help you meet the requirements of the e-file and e-pay mandate. Fast, easy, and secure! edd.ca.gov 49 Taxpayer Assistance Center 1-888-745-3886 |
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Online Services
e-Services for Business
Online
e-Services for Business allows employers, employer representatives, and payroll agents to manage employer
payroll tax accounts online at no cost. With a simple one-time enrollment, e-Services for Business can be used to
electronically submit employment tax returns, wage reports, and payments 24 hours a day, 7 days a week.*
Services
Enroll in e-Services for Business
(edd.ca.gov/eServices).
Fast, easy, and secure!
Features:
• Register, close, or re-open an employer payroll tax account.
• File, adjust, and print tax returns and wage reports.
• Make payments.
• Report changes to your business.
• Protest Unemployment Insurance (UI) benefit charges or UI rates.
• Authorize a power of attorney.
• View notices and letters.
• Report new employees or independent contractors.
• Request a transfer of a reserve account.
Benefits:
• Fulfills the e-file and e-pay mandate for employers.
• No cost to enroll and use.
• Provides confirmation when your return, report, or payment is received.
• Saves time by saving basic account information for future transactions.
• Reduces paper and mailing cost.
* The Report of New Employee(s) (DE 34) and Report of Independent Contractor(s) (DE 542) may be filed from 5 a.m.
to 12 midnight, Pacific time, 7 days a week. All other services may be accessed 24 hours a day, 7 days a week.
Additional e-Services for Business Information
Tutorials on how to: Answers to frequently asked questions about:
• Create a username and password. • Accessing an employer payroll tax account.
• Register for an employer payroll tax account • Registering, closing, or reopening an account.
number. • Filing forms and making payments.
• File a tax return or wage report. • Filing benefit charge and rate protests.
• Make a payroll tax deposit. • And more.
• And more.
Visit e-Services for Business Tutorials Frequently Asked Questions
(edd.ca.gov/en/payroll_taxes/ (edd.ca.gov/en/payroll_taxes/
e-Services_for_Business_tutorials.htm) for more! FAQ_-_e-Services_for_Business.htm).
edd.ca.gov 50 Taxpayer Assistance Center 1-888-745-3886
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Online Services continued
Online Express Pay
Employers and employer representatives or payroll agents can make electronic tax payments without having to register
with the EDD. Just enter an employer payroll tax account number or letter ID and payment information to submit a
payroll tax deposit or account payment online. Visit File and Pay Options (edd.ca.gov/Payroll_Taxes/File_and_Pay.htm)
Services to make a payment today.
e-Services for Business Tutorials and User Guide
The EDD has created tutorials (edd.ca.gov/payroll_taxes/e-Services_for_Business_tutorials.htm) so employers and
employer representatives or payroll agents can become familiar with e-Services for Business.
The e-Services for Business User Guide (DE 160) (PDF) (edd.ca.gov/pdf_pub_ctr/de160.pdf) provides detailed step-
by-step instructions on how to complete common tasks within e-Services for Business such as, creating a username
and password, filing a tax return and wage report, making a payroll tax deposit, and more.
Frequently Asked Questions
For answers to frequently asked questions (FAQs) regarding our electronic services, such as filing returns and reports,
making payments, bulk transfer options, and more, visit FAQs for e-Services for Business (edd.ca.gov/Payroll_Taxes/
FAQ_-_e-Services_for_Business.htm).
For more information regarding e-Services for Business (edd.ca.gov/eServices) contact the Taxpayer Assistance
Center at 1-888-745-3886.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
edd.ca.gov 51 Taxpayer Assistance Center 1-888-745-3886
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Required Forms
Under California law, you are required to report specific information periodically or upon notification or request.
Timely filing of the required forms will avoid penalty and interest charges. In addition, it will enable the Employment
Development Department (EDD) to pay Unemployment Insurance (UI), Disability Insurance (DI), and Paid Family
Leave (PFL) benefits. Timely filing also assists the California Department of Child Support Services and the
Department of Justice in the collection of delinquent child support obligations. Refer to page 49 for the information on
the e-file and e-pay mandate and related noncompliance penalties.
Required reporting forms are:
• Report of New Employee(s) (DE 34)
• Report of Independent Contractor(s) (DE 542)
• Payroll Tax Deposit (DE 88)
• Quarterly Contribution Return and Report of Wages (DE 9)
• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Required Forms
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
edd.ca.gov 52 Taxpayer Assistance Center 1-888-745-3886
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Report of New Employee(s) (DE 34)
Overview
All employers are required by law to report all newly hired or rehired employees to the New Employee Registry (NER)
within 20 days of their start-of-work date, which is the first day services were performed for wages.
• Newly Hired employees are those individuals who have not previously been included on your payroll.
• Rehired employees are those individuals who were previously included on your payroll, left your
employment, and were rehired after a separation of at least 60 consecutive days.
If you acquire an ongoing business and employ any of the former employees, they are considered new hires, and
you should report them to the EDD’s NER. The NER assists California’s Department of Child Support Services and
Department of Justice in locating parents to collect delinquent child support payments. Employers must also report
the actual start-of-work date, not the date hired, for each newly hired or rehired employee so that the NER data can
be cross-matched to the UI benefit payment file. This will result in the early detection and prevention of UI benefit
overpayments.
Options for Reporting New or Rehired Employees:
Required Forms 1. File through e-Services for Business (edd.ca.gov/eServices).
2. Download and mail or fax the Report of New Employee(s) (DE 34) (PDF) (edd.ca.gov/pdf_pub_ctr/de34.pdf).
3. Order the DE 34 at Online Forms and Publications (forms.edd.ca.gov/forms).
You must report all newly hired or rehired employees within 20 days of the start-of-work date. If an employee returns
to work after a layoff or leave of absence and is required to complete a new IRS Employee’s Withholding Certificate
Form W-4 and state Employee Withholding Allowance Certificate (DE 4), you must report the employee as a new hire.
If the returning employee had been separated or removed from payroll records for at least 60 consecutive days, then
you need to report the employee as a rehire.
Include the following information when reporting new or rehired employees:
Employer Information Employee Information
• EDD eight-digit employer payroll tax account number. • First name, middle initial, and last name.
• Federal Employer Identification Number (FEIN). • Social Security number.
• Business name. • Home address.
• Business address. • Start-of-work date.
• Contact person and phone number.
Refer to sample DE 34 form on page 54.
Filing an Informal Report
If you are not able to obtain a DE 34 by the due date, file an informal report or a copy of the employee’s DE 4 to avoid
penalty and interest charges. Your informal report must include all the information listed in the table above.
Mail or fax your new employee information to:
Employment Development Department
Document Management Group, MIC 96
PO Box 997016
West Sacramento, CA 95799-7016
Fax: 1-916-319-4400
Employers who hire employees in more than one state may elect to electronically report all newly hired employees
to one state in which they have employees. Multistate employers who choose to file in one state must notify the
Office of Child Support Enforcement (acf.hhs.gov/programs/css/resource/ocse-multistate-employer-registration-
contacts).
You can file online using e-Services for Business (edd.ca.gov/eServices). It’s fast, easy, and secure. If You File
Electronically, Do Not File a Paper DE 34.
For additional information on new employee electronic filing, refer to the Electronic Filing Guide for the New Employee
Registry Program (DE 340) (PDF) (edd.ca.gov/pdf_pub_ctr/de340.pdf) or the California New Employee Registry FAQs
(edd.ca.gov/payroll_taxes/faq_-_california_new_employee_registry.htm), or contact the Taxpayer Assistance Center at
1-888-745-3886.
edd.ca.gov 53 Taxpayer Assistance Center 1-888-745-3886
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sample DE 34 form
(this placeholder on page for TOC)
For Illustrative Purposes Only
Sample DE 34 Form
REPORT OF NEW EMPLOYEE(S)
NOTE: Failure to provide all of the information below may result in
this form being rejected and/or a penalty being assessed.
DATE CA EMPLOYER ACCOUNT NUMBER BRANCH CODE FEDERAL ID NUMBER00340600
030423M M D D Y Y 00000000 xxxxxxxxx
BUSINESS NAME CONTACT PERSON PHONE NUMBER
EMPLOYER CITY STORE JANE SMITH 123-555-7789
ADDRESS STREET CITY STATE ZIP CODE
PO BOX 12345 ANYTOWN CA 12345
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
E MILLER Required Forms
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CEDAR STREET
CITY STATE ZIP CODE START-OF-WORK DATE
CA 12345 M 022523M D D Y Y
e-Services for Business
(edd.ca.gov/eServices).
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
DE 34 Rev. 10 (3-17) (INTERNET) Page 1 of 2 MAIL TO: Employment Development Department / PO Box 997016, MIC 96 CU
West Sacramento, CA 95799-7016 or fax to 916-319-4400
edd.ca.gov 54 Taxpayer Assistance Center 1-888-745-3886
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Report of Independent Contractor(s) (DE 542)
Overview
Any business or government entity that is required to file the federal Forms 1099-MISC or 1099-NEC for personal
services performed must also report specific information to the Employment Development Department (EDD) regarding
any independent contractor providing services to you or your business. The Independent Contractor Reporting (ICR)
information assists California’s Department of Child Support Services and Department of Justice in locating parents
for the purpose of collecting delinquent child support payments. An independent contractor is an individual who is not
an employee under the ABC test or statutory employee of a business or government entity for California purposes and
who receives compensation for, or executes a contract for, services performed for a business and/or government entity,
either in or outside of California.
Options for Reporting Independent Contractors:
1. File through e-Services for Business (edd.ca.gov/eServices).
2. Download and mail or fax the Report of Independent Contractor(s) (DE 542) (PDF)
(edd.ca.gov/pdf_pub_ctr/de542.pdf).
3. Order the DE 542 at Online Forms and Publications (edd.ca.gov/forms).
Important Due Dates: Independent contractor information must be reported to the EDD within 20 days of either
Required Forms making payments totaling $600 or more or entering into a contract for $600 or more with an independent contractor in
any calendar year, whichever occurs first. This is in addition to your requirement to report the total annual payments to
the Internal Revenue Service on the Forms 1099-MISC or 1099-NEC after the close of the calendar year.
Include the following information when reporting independent contractors:
Business or Government Entity Independent Contractor
(Service-Recipient) Information (Service-Provider) Information
• Federal Employer Identification Number (FEIN). • First name, middle initial, and last name (do not use
• EDD eight-digit employer payroll tax account company name).
number (if applicable). • Social Security number (do not use FEIN).
• Social Security number (if no FEIN number or eight- • Address.
digit EDD employer payroll tax account number).
• Start date of contract.
• Business or government entity name, address,
and phone number. • Amount of contract (including cents).
• Contact person. • Contract expiration date or check box if the contract
is ongoing.
Refer to sample DE 542 on page 56.
Filing an Informal Report
If you are not able to obtain a DE 542 by the due date, you may file an informal report to avoid penalty and interest
charges. Your informal report must include all the information listed in the table above.
Mail or fax your independent contractor information to:
Employment Development Department
Document Management Group, MIC 96
PO Box 997350
Sacramento, CA 95899-7350
Fax: 1-916-319-4410
If you are reporting a large number of independent contractors, we encourage you to send the information
electronically. You can file online using e-Services for Business (edd.ca.gov/eServices). If You File
Electronically, Do Not File a Paper DE 542. For additional information on ICR electronic filing, refer to the
Electronic Filing Guide for the Independent Contractor Reporting Program (DE 542M) (PDF) (edd.ca.gov/pdf_
pub_ctr/de542m.pdf), the ICR FAQs (edd.ca.gov/siteassets/files/pdf_pub_ctr/de542faq.pdf), and ICR reporting
(edd.ca.gov/payroll_taxes/faq_-_california_independent_contractor_reporting.htm), or by contacting the Taxpayer
Assistance Center at 1-888-745-3886.
edd.ca.gov 55 Taxpayer Assistance Center 1-888-745-3886
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Sample DE 542 Form
For Illustrative Purposes Only
REPORT OF
INDEPENDENT CONTRACTOR(S)
See detailed instructions on reverse side. Please type or print. 05420101
SERVICE-RECIPIENT (BUSINESS OR GOVERNMENT ENTITY):
DATE FEDERAL ID NUMBER CA EMPLOYER ACCOUNT NUMBER SOCIAL SECURITY NUMBER
031423 XXXXXXXXX 00000000 XXXXXXXX
SERVICE-RECIPIENT NAME / BUSINESS NAME CONTACT PERSON
EMPLOYER CITY STORE JANE SMITH
ADDRESS PHONE NUMBER Required Forms
123 555-7899
CITY STATE ZIP CODE
e-Services for Business
(edd.ca.gov/eServices). CA 12345
SERVICE-PROVIDER (INDEPENDENT CONTRACTOR):
FIRST NAME MI LAST NAME
HENRY A KENNEDY
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
000000000 2954 HILLCREST DRIVE
CITY STATE ZIP CODE
ANYCITY CA 12345
START DATE OF CONTRACT AMOUNT OF CONTRACT CONTRACT EXPIRATION DATE CHECK HERE IF CONTRACT IS ONGOING
030423M M D D Y Y 1000.00, , . 063023M M D D Y Y
FIRST NAME MI LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE
START DATE OF CONTRACT AMOUNT OF CONTRACT CONTRACT EXPIRATION DATE CHECK HERE IF CONTRACT IS ONGOING
M M D D Y Y , , . M M D D Y Y
FIRST NAME MI LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE
START DATE OF CONTRACT AMOUNT OF CONTRACT CONTRACT EXPIRATION DATE CHECK HERE IF CONTRACT IS ONGOING
M M D D Y Y , , . M M D D Y Y
MAIL TO: Employment Development Department • PO Box 997350, MIC 96 • Sacramento, CA 95899-7350
or Fax to 916-319-4410
DE 542 Rev. 9 (6-17) (INTERNET) Page 1 of 2
edd.ca.gov 56 Taxpayer Assistance Center 1-888-745-3886
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Payroll Tax Deposit (DE 88)
Overview
The Payroll Tax Deposit (DE 88) is used to report and pay Unemployment Insurance (UI) tax, Employment Training Tax
(ETT), State Disability Insurance (SDI) tax withholding, and Personal Income Tax (PIT) withholding to the Employment
Development Department (EDD). Employers can enroll and use e-Services for Business to make deposits.
e-Services for Business. Fast, easy and secure!
Electronic Filing with e-Services for Business:
• All employers must electronically submit payroll tax deposits. Refer to page 49 for additional information on the
e-file and e-pay mandate and related noncompliance penalties.
• Fulfills the e-file and e-pay mandate.
Required Forms • Fast, easy, and secure way to manage your payroll taxes online.
• Available 24 hours a day, 7 days a week.
• Employer representatives or payroll agents can manage their clients’ payroll tax accounts by enrolling in
e-Services for Business as a Representative or Agent.
• For additional e-Services for Business features, refer to page 50.
Enroll and file through e-Services for Business (edd.ca.gov/eServices) today.
Important Due Dates:
• If you do not withhold PIT or if accumulated PIT withholdings are less than $350, taxes (UI, ETT, SDI, and PIT)
are due each quarter on January 1, April 1, July 1, and October 1.
• If PIT withholdings are $350 or more, SDI and PIT may need to be deposited more often.
Refer to page 6 for the California Deposit Requirements table.
Note:A penalty of 15 percent plus interest will be charged on late payroll ta x payments. Your UI, ETT, and SDI tax
rates are available on your e-Services for Business account.
For additional assistance, contact the Taxpayer Assistance Center at 1-888-745-3886. If outside of the U.S. or Canada,
call 1-916-464-3502.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 57 Taxpayer Assistance Center 1-888-745-3886
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Payroll Tax Deposit (DE 88) continued
Withholding Deposits
All employers must electronically submit payroll tax deposits to the EDD. Refer to page 49 for information on the
e-file and e-pay mandate and related noncompliance penalties. Employers can enroll and use e-Services for Business
(edd.ca.gov/eServices) to submit a Payroll Tax Deposit (DE 88) electronically. Although employer contributions of
Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly, withholdings from employee
wages for State Disability Insurance (SDI) and Personal Income Tax (PIT) may need to be deposited more often.
The SDI and PIT deposit due dates are based on each employer’s federal deposit schedule or requirement and the
amount of accumulated PIT the employer has withheld. Details are provided below and in the table on page 59. For
information on federal deposit schedules, download the IRS Employer’s Tax Guide (Publication 15, Circular E) at IRS
(irs.gov) or contact the IRS at 1-800-829-3676.
A penalty of 15 percent plus interest will be charged on late payroll tax payments.
California Deposit Requirements
California
Deposit Requirement Definition Required Forms
Schedule
Next-Day You are required to make next-day SDI and PIT deposits if you are required to make federal next-
day deposits and you accumulate more than $500* in California PIT during one or more payroll
periods. If you accumulate $350 to $500* in PIT during one or more pay periods, refer to
monthly requirements below.
The next-day deposit schedule requires deposits to be made by the next business day. Business
days do not include Saturdays, Sundays, or federal holidays.
Semi-weekly You are required to make semi-weekly SDI and PIT deposits if you are required to make federal
semi-weekly deposits and you accumulate more than $500* in California PIT during one or more
payroll periods. If you accumulate $350 to $500* in PIT during one or more pay periods, refer
to monthly requirements below.
The semi-weekly deposit schedule requires deposits for paydays on Wednesday, Thursday, and
Friday to be made by the following Wednesday. For paydays on Saturday, Sunday, Monday, or
Tuesday, deposits must be made by the following Friday.
Semi-weekly depositors always have three business days after the end of the semi-weekly period to
make a deposit. If any of the three business days after the end of the semi-weekly period is a legal
holiday, you will have an additional business day to make your deposit.
Monthly You are required to make monthly SDI and PIT deposits if you are required to make federal annual,
quarterly, or monthly deposits and you accumulate $350 or more in California PIT during one or
more months of a quarter.
Monthly deposits are due by theth 15 day of the following month.th If the 15 is a Saturday, Sunday, or
federal holiday, the last timely date would be the next business day.
You are required to make monthly SDI and PIT deposits if you are required to make federal semi-
weekly or next-day deposits and you accumulate $350 to $500* in California PIT during one or
more months of a quarter.
Quarterly Quarterly tax payments are due and delinquent on the same dates as the Quarterly
Contribution Return and Report of Wages (Continuation) (DE 9C). Refer to the monthly deposit
schedule if you are a quarterly depositor but accumulate $350 or more in California PIT during one
or more months of the quarter.
Employer contributions for UI and ETT are due quarterly. However, they may be submitted more
often with any required SDI and PIT deposits.
*California PIT deposit threshold may be adjusted annually. Refer to the California Deposit Requirements on page 6.
edd.ca.gov 58 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Payroll Tax Deposit (DE 88) continued Due Dates for Quarterly Tax Deposits Using Electronic Funds Transfer Electronic Funds Transfer (EFT) transactions, regardless of the method of transmission, e-Services for Business, vendor, or Federal and State Employment Taxes program, for quarterly Unemployment Insurance (UI) tax, Employment Training Tax (ETT), State Disability Insurance (SDI) Tax, and Personal Income Tax (PIT) withholding payments must settle in the state’s bank account on or before the timely settlement date. Refer to the last column in the table below for specific settlement dates. 2024 Quarterly Payment Table Reporting Period Taxes Due Last Timely Date Timely Settlement (initiate on or before) Date January, February, March April 1, 2024 April 30, 2024 May 1, 2024 April, May, June July 1, 2024 July 31, 2024 August 1, 2024 July, August, September October 1, 2024 October 31, 2024 November 1, 2024 Required Forms October, November, December January 1, 2025 January 31, 2025 February 3, 2025 To ensure timely settlement of your electronic payments, please note: • EFT Automated Clearing House (ACH) debit transactions must be completed before 3 p.m., Pacific time, on or before the last timely date to ensure a timely settlement date. • The EFT ACH credit transactions are processed based on individual bank requirements. Ask your bank what day you should report your payment to ensure a timely settlement date. Using a Payroll Tax Deposit (DE 88) Coupon All employers must electronically submit payroll tax deposits to the EDD. Refer to page 49 for additional information on the e-file and e-pay mandate and related noncompliance penalties. Employers who have an approved e-file and e-pay mandate waiver can mail the tax payments with a DE 88 to the EDD. A penalty of 15 percent plus interest will be charged on late payroll tax payments. The filing due dates and delinquency dates for 2024 quarterly payroll tax deposits are: Reporting Period Filing Due Date Delinquent if Not Paid By January, February, March April 1, 2024 April 30, 2024 April, May, June July 1, 2024 July 31, 2024 July, August, September October 1, 2024 October 31, 2024 October, November, December January 1, 2025 January 31, 2025 Late Deposit, Penalty, and Interest When tax payments are remitted electronically, the settlement date is used to determine timeliness. When your tax payments are mailed to the EDD, the postmark date is used to determine timeliness. If the last timely filing date falls on a Saturday, Sunday, or federal holiday, the next business day is the last timely date. A penalty of 15 percent plus interest will be charged on late payroll tax payments. The interest rate is reestablished every six months. Refer to the Interest Rate on Overdue Taxes (edd.ca.gov/payroll_taxes/interest_rate.htm). Note: If you do not make timely payments, you will receive a Statement of Account (DE 2176) that provides details of the delinquent balance due. If the delinquency is not paid, a State Tax Lien may be issued. If a State Tax Lien is issued, it will be recorded at the county recorder’s office and the Secretary of State. Tax lien information is a matter of public record after it is recorded. Penalty for Failure to Deposit Payroll Taxes Employers are required to withhold payroll taxes and send them to the EDD. Any person or employer who fails to do this, even by mistake, can be charged with a misdemeanor. If convicted, the person or employer can be fined up to $1,000 or sentenced to jail for up to one year, or both, at the discretion of the court. edd.ca.gov 59 Taxpayer Assistance Center 1-888-745-3886 |
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Payroll Tax Deposit (DE 88) continued
Correcting Previously Submitted Payroll Tax Deposit (DE 88)
Payroll tax deposits can be corrected online through e-Services for Business (edd.ca.gov/eServices) even if the deposit
was made using another electronic payment method or a paper DE 88 coupon.
Note: All employers must electronically submit payroll tax deposits to the EDD. Refer to page 49 for additional
information on the e-file and e-pay mandate and related noncompliance penalties.
The following table clarifies when and how to notify the EDD of adjustments to payroll tax deposits.
Type of Adjustment How to Make Adjustment
Overpaid UI, ETT, SDI, or PIT on On the next DE 88 for the same calendar quarter,
a DE 88 prior to filing your DE 9 reduce the amount of taxers due by the amount of the
for the quarter. overpayment. Do not show credits (negative amounts)
on the DE 88.
If you cannot reduce the overpayment on your next Required Forms
deposit within the quarter, claim the amount overpaid
in the Total Taxes Due or Overpaid field of your DE 9
when you file your return for the quarter.
Underpaid UI, ETT, SDI, or PIT Submit a DE 88 to pay the amount due, including
prior to filing your DE 9 for the penalty and interest. To find current rates or to
quarter. calculate interests visit Interest Rate on Overdue Taxes
(edd.ca.gov/en/Payroll_Taxes/Interest_Rate). Indicate
the payroll date on the DE 88.
The penalty amount is 15% of the portion of the
payment that is late.
Allocated the wrong amounts to Do Not Adjust: The EDD will make the necessary
specific funds on a DE 88 prior to adjustments at the end of the quarter when you file
filing the DE 9 for the quarter. your DE 9.
Underpaid UI, ETT, SDI, or PIT Submit a DE 88 for the additional amount due for the
and your DE 9 was previously quarter, including any penalty and interest, or pay the
filed with correct information. balance due when you receive a Statement of Account
(DE 2176) in the mail. To find current rates or to
calculate interests visit Interest Rate on Overdue Taxes
(edd.ca.gov/en/Payroll_Taxes/Interest_Rate).
The penalty amount is 15% of the portion of the
payment that is late.
Note: Overwithheld SDI or California PIT must be credited or refunded to your employee before you can take a credit
or receive a refund from the EDD. You should obtain a receipt from the employee whenever a credit adjustment
or refund of overwithheld tax is made.
Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_prior_
reports_or_deposits) or page 68 if adjustments are needed to the DE 9 or DE 9C.
edd.ca.gov 60 Taxpayer Assistance Center 1-888-745-3886
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Payroll Tax Deposit (DE 88) continued
Correcting PIT Withheld
Type of Adjustment How to Make Adjustment
Overwithheld PIT and: The employee will receive a credit for the PIT withholding when filing a
California state income tax return with the Franchise Tax Board (FTB).
• DE 9 was filed.
• DE 9C was filed. • Do not refund PIT withholding to the employee.
• Wage and Tax Statement • Do not change the California PIT withholding amount shown on the
(Form W-2) was issued to employee(s) Form W-2.
the employees. • Do not file a claim for refund with the EDD.
Overwithheld or Underwithheld PIT Upon receiving written permission from an employee, you are authorized to
adjust any over or underwithholding of California PIT from the employee.
• DE 9 was filed.
• DE 9C was filed. You should obtain a receipt from the employee whenever the overwithheld
Required Forms PIT is credited or refunded to the employee.
• Prior to issuing Form W-2 to
the employees. Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/
payroll_taxes/how_to_correct_prior_reports_or_deposits) or page 68 for
instructions on how to request an adjustment to the DE 9 and/or DE 9C.
Overwithheld or Underwithheld PIT You must issue an IRS Corrected Wage and Tax Statement (Form W-2C) to
the employee. Do not send the state copy of the IRS Form W-2C to the EDD
• DE 9 was filed. or the FTB.
• DE 9C was filed.
• Form W-2 was issued to the
employees with the wrong
amounts.
When written permission is obtained from an employee, you are authorized to adjust any overwithheld or
underwithheld California PIT from the employee if the adjustment is made within the same calendar year and before
the IRS Form W-2 is issued.
Overwithheld SDI or California PIT must be credited or refunded to your employee before you can take a credit or
receive a refund from the EDD.
Note: A claim for refund must be filed within 3 years of the last timely date of the quarter being adjusted, or within 6
months after an assessment becomes final, or within 60 days from the date of the overpayment, whichever date
occurs later.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 61 Taxpayer Assistance Center 1-888-745-3886
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Quarterly Contribution Return and Report of Wages (DE 9)
Overview
Employers use the Quarterly Contribution Return and Report of Wages (DE 9) to reconcile payroll tax payments and
total subject wages reported for the quarter. You must electronically file a DE 9 and a Quarterly Contribution Return
and Report of Wages (Continuation) (DE 9C) each quarter. As an active employer, you must file a DE 9 each quarter
even if you paid no wages during the quarter. Your DE 9 should indicate that no wages were paid for the quarter. If you
no longer have employees or you are no longer in business, refer to page 70 for filing instructions. Effective January 1,
2019, filing a paper return to indicate that no wages were paid will result in a noncompliance penalty of $50. If you need
to report wages after your account has been inactivated or ceased, you must reactivate the account and file the return
and wage report electronically.
2024 Due Dates for the Quarterly Contribution Return and Report of Wages (DE 9)
Report Covering Due Date Delinquent if Not Filed By
January, February, March April 1, 2024 April 30, 2024
Required Forms
April, May, June July 1, 2024 July 31, 2024
July, August, September October 1, 2024 October 31, 2024
October, November, December January 1, 2025 January 31, 2025
Penalty and interest will be charged on late reports. If the Delinquent if Not Filed By date falls on a Saturday, Sunday,
or legal holiday, the Delinquent if Not Filed By date is extended to the next business day.
Note: For reporting purposes, wages are taxable when paid, when constructively paid, or when an employee receives
payment other than cash.
Important: All employers must electronically submit employment tax returns, wage reports, and payroll tax
deposits to the EDD. Refer to page 49 for additional information on the e-file and e-pay mandate and
related noncompliance penalties.
• If your reports are filed late or you do not make timely payments, you will receive a Statement of Account
(DE 2176) that provides details of the delinquent balance due. If the delinquency is not paid, a State Tax Lien
may be issued. If a State Tax Lien is issued, it will be recorded at the county recorder’s office and the Secretary
of State. A Notice of State Tax Lien information is a matter of public record after it is recorded.
• A penalty of $50 plus interest will be charged for filing a paper tax return. For more information, visit
E-file and E-pay Mandate for Employers (edd.ca.gov/EfileMandate) or refer to page 49.
Correcting a Previously Filed DE 9
If you made an error on a DE 9, you can make a correction as follows:
Online
Log in to e-Services for Business (edd.ca.gov/eServices) and access the previously filed DE 9 you want to correct.
For step-by-step instructions:
• Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_prior_
reports_or_deposits).
• Access the e-Services for Business User Guide (DE160) (PDF) (edd.ca.gov/pdf_pub_ctr/de160.pdf).
• View the e-Services for Business Tutorials (edd.ca.gov/en/payroll_taxes/e-Services_for_Business_Tutorials).
Paper
Complete and mail the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ). Refer to pages 65 and 66
for additional information and a sample DE 9ADJ form.
edd.ca.gov 62 Taxpayer Assistance Center 1-888-745-3886
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Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Overview
Employers use the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report employee
wages subject to Unemployment Insurance (UI) tax, Employment Training Tax (ETT), State Disability Insurance (SDI)
tax, and to report Personal Income Tax (PIT) wages and PIT withheld. As an active employer, you must electronically
file a DE 9C each quarter even if you paid no wages during the quarter indicating you do not have the payroll to report.
If you no longer have employees or are no longer in business, refer to page 70 for filing instructions. If you need to
report wages after your account has been inactivated or ceased, you must reactivate the account and file the return
and wage report electronically.
2024 Due Dates for the DE 9C
Report Covering Due Date Delinquent if Not Filed By
January, February, March April 1, 2024 April 30, 2024
April, May, June July 1, 2024 July 31, 2024
Required Forms
July, August, September October 1, 2024 October 31, 2024
October, November, December January 1, 2025 January 31, 2025
Penalty and interest will be charged on late reports. If the Delinquent if Not Filed By date falls on a Saturday, Sunday,
or federal holiday, the Delinquent if Not Filed By date is extended to the next business day.
Note: For reporting purposes, wages are taxable when paid, when constructively paid, or when an employee receives
payment other than cash. If wages are still unpaid at the time the DE 9C is due, wages due to an employee that
were not paid within the time required by law should be reported by filing the Quarterly Contribution and Wage
Adjustment Form (DE 9ADJ) online through e-Services for Business with Wages Legally Due but Unpaid noted
as the reason for adjustment. This will ensure that an employee receives proper wage credit for the quarter when
the wages should have been paid. However, the employment taxes due on these wages should be paid when
the wages are actually or constructively paid for the employee.
Important:
• Wages are reported when they are paid to the employee, not when the employee earns the wages. Because
UI and SDI benefits are based on the highest quarter of wages, it is important that wages are reported for the
correct quarter. If you have any questions on reporting your employees’ wages, contact the Taxpayer Assistance
Center at 1-888-745-3886.
• All employers are required to electronically submit employment tax returns, wage reports, and payroll tax
deposits to the EDD. Refer to page 49 for additional information on the e-file and e-pay mandate and related
noncompliance penalties.
• A wage item penalty of $20 per employee will be charged for late reporting or unreported employee wages.
• A wage noncompliance penalty of $20 per employee will be charged for filing a paper wage report.
• Before submitting your DE 9C, make sure the following are correct:
{ The quarter you are reporting.
{ Your employer payroll tax account number.
{ The names of your employees, and their Social Security numbers.
edd.ca.gov 63 Taxpayer Assistance Center 1-888-745-3886
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Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) continued
Correcting a Previously Filed DE 9C
The DE 9C can be corrected through e-Services for Business (edd.ca.gov/eServices) even if originally filed using
another electronic filing method or a paper form.
Online
Log in to e-Services for Business (edd.ca.gov/eServices) and access the previously filed DE 9C you want to
correct. For step-by-step instructions:
• Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_prior_
reports_or_deposits).
• Access the e-Services for Business User Guide (DE160) (PDF) (edd.ca.gov/pdf_pub_ctr/de160.pdf).
• View the e-Services for Business Tutorials (edd.ca.gov/en/payroll_taxes/e-Services_for_Business_Tutorials).
Paper
Complete and mail a DE 9ADJ. Refer to pages 65 and 66 for additional information and a DE 9ADJ sample form. Required Forms
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
edd.ca.gov 64 Taxpayer Assistance Center 1-888-745-3886
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Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
Overview
Employers use the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) to make corrections to previous tax
returns and wage reports. Corrections can also be made electronically through e-Services for Business (edd.ca.gov/
eServices).
Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_prior_
reports_or_deposits) for detailed instructions on how to request adjustments to the DE 9 and DE 9C through
e-Services for Business or on paper adjustment forms.
The table below includes instructions on how to request adjustments on the paper DE 9ADJ. Detailed instructions are
provided on the DE 9ADJ-I (PDF) (edd.ca.gov/pdf_pub_ctr/de9adji.pdf).
Type of Adjustment How to Make an Adjustment
Reported incorrect UI, ETT, • Complete sections I, II, III, and V of the DE 9ADJ. Also, complete section IV
SDI, or PIT information on a (items A and C) of the DE 9ADJ if a correction is needed to the DE 9C for the
previously filed DE 9. quarter. If an amount was overpaid, claim the amount overpaid in the Total
Required Forms Taxes Due or Overpaid field of your DE 9ADJ.
If taxes are due, send a payment with the DE 9ADJ for the additional tax amount
plus penalty and interest. To find current rates or to calculate interests visit
Interest Rate on Overdue Taxes (edd.ca.gov/en/Payroll_Taxes/Interest_Rate). The
penalty amount is 15% of the portion of the payment that is late.
Did not report employees on • Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ.
a previously filed DE 9 and
DE 9C. • If taxes are due, send a payment with the DE 9ADJ for the additional tax amount
plus penalty and interest. To find current rates or to calculate interests visit
Interest Rate on Overdue Taxes (edd.ca.gov/en/Payroll_Taxes/Interest_Rate).
The penalty amount is 15% of the portion of the payment that is late.
Reported employees on a • Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ. If an
previously filed DE 9 and DE amount was overpaid, claim the amount overpaid in the Total Taxes Due or
9C in error. Overpaid field of your DE 9ADJ.
Reported incorrect wages • Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to
or PIT information on a pages 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of
previously filed DE 9C. wage line adjustments. Also, complete section III of the DE 9ADJ if a correction
is needed to the DE 9 for the quarter.
• If taxes are due, send a payment with the DE 9ADJ for the additional tax amount
plus penalty and interest. To find current rates or to calculate interests visit
Interest Rate on Overdue Taxes (edd.ca.gov/en/Payroll_Taxes/Interest_Rate).
The penalty amount is 15% of the portion of the payment that is late.
Reported incorrect employee Complete Sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages
Social Security number (SSN) 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line
or name on a previously filed adjustments.
DE 9C.
No SSN reported for Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages
employees on a previously 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line
filed DE 9C. adjustments.
Incorrect wage plan codes Complete sections I, II, IV (items A and B, or items A and C), and V. If correcting
reported on the DE 9C. wage plan codes for all employees, complete items A and B in section IV. If
correcting the wage plan codes for individual employees, complete Items A and C
in section IV (C1 through C6 and C9) for each affected employee.
Refer to the Information Sheet: Reporting Wage Plan Codes on Quarterly Wage
Reports and Adjustments (DE 231WPC) (PDF) for information on wage plan
codes and which wage plan code corrections do not need to be reported.
Contact the Taxpayer Assistance Center at 1-888-745-3886 for additional assistance.
A completed sample DE 9ADJ is shown on pages 66 and 67.
edd.ca.gov 65 Taxpayer Assistance Center 1-888-745-3886
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Sample DE 9ADJ Form
For Illustrative Purposes Only
Examples were created using 2023 rates.
Refer to inside front cover for 2024 rates.
Quarterly Contribution and Wage
Adjustment Form
The Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) is used to request corrections to information previously
reported on a Quarterly Contribution Return and Report of Wages (DE 9) and/or Quarterly Contribution Return and Report of
Wages (Continuation) (DE 9C).A claim for refund must be filed within 3 years of the last timely date of the quarter being
adjusted, 6 months after an assessment becomes final, or 60 days from the date of the overpayment, whichever date occurs
later.
You can also file adjustments to previously filed returns online through the Employment Development Department (EDD)
e-Services for Business (edd.ca.gov/e-Services_for_Business). Refer to the Instructions for Completing the Quarterly
Contribution and Wage Adjustment Form (DE 9ADJ-I) (PDF) (edd.ca.gov/pdf_pub_ctr/de9adji.pdf) for additional information.
Check the box ☐ If only adjusting the DE 9, ☐ If only adjusting the DE 9C, ☐ If adjusting DE 9 and DE 9C,
that applies: complete Sections I, II, III, and V. complete Sections I, II, IV, and V. complete all sections.
Required Forms
Section I: Employer Information. Complete all fields (Please print). Quarter
Business Name: _______________________________________________JOHN AND JANE SMITH 23/1YYQ
_______________________________________________ Employer Account Number
Streete-ServicesAddress: for_______________________________________________POBusinessBOX 12345 000-0000-0
City, State,(edd.ca.gov/eServices).ZIP Code:ANYTOWN,_______________________________________________CA 12345
Section II: Reason for Adjustment. Enter a detailed reason for the adjustments requested. (Required)
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________
Section III: Request to Adjust the DE 9. (1) (2) (3)
Complete all fields. If requesting a credit (decrease) to Amounts Reported on Amounts That Difference
SDI or PIT, you must also completeLine O below. DE 9 or Most RecentShould Have Been Debit/(Credit)
Adjustment Form Reported
A. Total Subject Wages 9,000.00 18,500.50 9,500.50
B. Unemployment Insurance (UI) Taxable Wages 7,000.00 14,000.00 7,000.00
C. State Disability Insurance (SDI) Taxable Wages 9,000.00 18,500.50 9,500.50
D. Employer’s UI Contributions (UI3.4rate_____% times B) 238.00 476.00 238.00
E. Employment Training Tax (ETT0.1rate_____% times B) 7.00 14.00 7.00
F. SDI Withheld (SDI rate_____%1.1 times C)
(Includes Paid Family Leave) 99.00 203.51 104.51
G. Personal Income Tax (PIT) Withheld 150.00 350.55 200.55
H. Subtotal (Add amounts on Lines D, E, F, and G) 494.00 1,044.06 550.06
I. Plus: Erroneous SDI Deductions Not Refunded (Refer to Note below) 0.00
J. Less: Contributions and Withholdings Paid for the Quarter 494.00
K. Total Taxes Due or Overpaid (H2 + I – J). (If balance is due, complete L, 550.06
M, and N)
L. Penalty (If balance is due, calculate 15% of the amount on Line K) 82.51
M. Interest (Refer to the DE 9ADJ-I for instructions) 14.50
N. Total Due (Lines K + L + M) 647.07
O. SDI and PIT overpayments. If requesting a credit (decrease) to SDI or PIT, you must SDI Deductions PIT Deductions
answer the following questions:
1. Was the credit claimed above (column 3) withheld from the wages of employee(s)?☐ Yes ☐ No ☐ Yes ☐ No
2. If yes, has this amount been refunded to the employee(s)? ☐ Yes ☐ No ☐ Yes ☐ No
3. Was the correct PIT reported on the Form W-2 issued to the employee(s)? ☐ Yes ☐ No
Note: SDI and PIT deductions are employee contributions. The EDD cannot refund these amounts unless you first refund the
erroneous deductions to the employee(s). If you have issued Form(s) W-2, do not refund PIT overwithholdings or
change the amount reported on the employee(s) Form W-2. The employee will receive a credit for the PIT overwithheld
when they file their California Income Tax Return (Form 540) with the Franchise Tax Board. If you are requesting a PIT credit
for a prior year because you paid the EDD more than the amount withheld from the employee(s), attach a copy of Form(s)
W-2 filed for each affected employee. Refer to the DE 9ADJ-I for additional instructions.
Sign on Page 2 and Mail To: Employment Development Department / PO Box 989073 / West Sacramento, CA 95798-9073
DE 9ADJ Rev. 4 (1-23) (INTERNET) Page 1 of ________ CU
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For Illustrative Purposes Only
Examples were created using 2023 rates.
Refer to inside front cover for 2024 rates.
Quarter Employer Account Number
Business Name:JOHN______________________________________AND JANE SMITH 23/1YYQ 000-0000-0
Section IV: Request to Adjust the DE 9C. Complete Item A for all DE 9C adjustments. Complete Item B only for wage plan
code corrections to all employees. Complete Item C to request adjustments to individual employee information.
A. DE 9C Grand Totals for the Quarter
A1. Enter the correct grand totals for all Total Subject Wages Total PIT Wages Total PIT Withheld
employees for the quarter. 18,500.50 18,500.50 350.55
A2. Enter the number of employees full-time and part-time who 1st Month 2nd Month 3rd Month
which includes the 12 of the month. 1 2 2
worked during or receivedth pay subject to UI for the pay period
Wage Item Count
Required FormsA3. Enter the correct total number of wageforlinesall employees for the quarter. 2
B. Wage Plan Code Corrections for All Employees. Leave blank if not correcting all wage plan codes. Refer to the
Information Sheet: Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments (DE 231WPC) (PDF)
(edd.ca.gov/pdf_pub_ctr/de231wpc.pdf) for additional information.
Enter Number of Employees: _________ Prior Plan Code: ____ Correct Plan Code: _____
(Item C below is not required if only adjusting wage plan codes for all employees.)
C. Individual Wage Line Adjustments. Identify the adjustment type for each affected employee and complete the fields
indicated. Includee-Servicesonly the wageforlinesBusinessthat need to be corrected. Make corrections to the quarter(s) in which the
information was originally(edd.ca.gov/eServices).reported. Do not report negative amounts.
Adjustment Type Fields to Complete for Each Affected Employee
Add employee(s) not previously reported. C1 – C6. Leave C7 – C9 blank.
Remove employee(s) reported in error. C1 – C6. Enter 0.00 in C3 – C5.
Adjust wages or PIT amounts previously reported. C1 – C6. Leave C7 – C9 blank.
Correct employee name(s). C1 – C6 and C7. Leave C8 – C9 blank.
Correct a Social Security number (SSN). C1 – C6 and C8. Leave C7 and C9 blank.
Correct wage plan code for one or more employees but not all. C1 – C6 and C9. Leave C7 and C8 blank.
Multiple adjustments. C1 – C6 and C7 – C9 if they apply to adjustment.
Enter the information that should have been reported in fields C1 – C6. For name, SSN, or plan code corrections, enter
If a correction reduces wages or withholdings amount to zero, enter 0.00 in the information previously reported in fields
C7 – C9. Leave these fields blank for all other
the field. adjustment types.
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
000-00-0000 THOMAS T TAYLOR
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
9,500.50 9,500.50 200.55 S
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
000-00-0000 HARRY L JONES HAROLD L JONES
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
9,000.00 9,000.00 150.00 S 000-00-0000
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
Please attach additional pages if reporting more than 3 wage line adjustments.
Section V: Declaration. I declare that the information herein is true and correct to the best of my knowledge. (A signature is
required on all adjustments)
Signature _____________________________ Title OWNER_______________________________________ 01/02/2024Date ____________
Jane Smith
Print Name Jane____________________________ Smith Phone (123)________________ 555-7899 Jane123@gmail.comEmail __________________________________
Sign and Mail To: Employment Development Department / PO Box 989073 / West Sacramento, CA 95798-9073
DE 9ADJ Rev. 4 (1-23) (INTERNET) Page 2 of ________
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Federal Forms W-2 and 1099
Wage and Tax Statement (Form W-2)
Employers are required to annually prepare a federal Wage and Tax Statement (Form W-2) for each employee. For tax
year 2024, employers must provide each employee with a Form W-2 by January 31, 2025.* Prepare the Form W-2 on
the federal and state four-part paper form. To obtain these forms, visit the IRS (irs.gov).
For information on Form W-2 reporting requirements, refer to the IRS Employer’s Tax Guide (Publication 15, Circular E)
(irs.gov/publications/p15). For federal instructions on completing Form W-2, refer to the IRS publication 2024 General
Instructions for Forms W-2 and W-3. To obtain these publications, visit the IRS (irs.gov) or call the IRS at 1-800-829-
3676.
In addition to required federal information, employers must include PIT wages, PIT withheld, and SDI tax withheld in the
following Form W-2 boxes:
Form W-2
Box Enter
Box 16 (state wages, tips, etc.) California PIT wages
Required Forms
Box 17 (state income tax) California PIT withheld
Box 19 (local income tax) The abbreviation CASDI or SDI withheld
(For additional information, refer to Note below.)
Note: If Box 19 has local taxes, use Box 14-Other. If no boxes are available, you are required to provide your
employees with a separate written statement containing:
• Your business or entity name, address, federal employer identification number, and the Employment Development
Department (EDD) eight-digit employer payroll tax account number.
• The employee’s name, address, state, and Social Security number.
• The amount of SDI tax withheld or paid directly by you under the state plan.
• If the wages were not subject to SDI, show CASDI 0 (zero).
• If you pay SDI taxes without withholding SDI from the employee’s wages, you should show the SDI taxes as if
withheld and increase the amount you report according to the formula as shown on Information Sheet: Social
Security, Medicare, State Disability Insurance, Federal Income Taxes Paid by an Employer (DE 231Q). Download
the DE 231Q (PDF) (edd.ca.gov/pdf_pub_ctr/de231q.pdf) or contact the Taxpayer Assistance Center at
1-888-745-3886.
• If you are covered under an authorized Voluntary Plan Disability Insurance (VPDI), enter VPDI and the VPDI
amount withheld.
Generally, the amount reported as California PIT wages on Form W-2 (Box 16, State wages) is the same as the federal
wages (Box 1). However, the amounts may differ based on:
• Federal and California differences in definition of:
{ Employee (refer to Information Sheet: Types of Employment [DE 231TE]).
{ Taxable wages (refer to Information Sheet: Types of Payments [DE 231TP]).
{ The DE 231TE and DE 231TP are available on Forms and Publications (edd.ca.gov/payroll_taxes/
forms_and_publications.htm) or contact the Taxpayer Assistance Center at 1-888-745-3886.
• Residency of the employee (refer to page 16).
• If the employee performs services in more than one state.
For additional information on federal and California differences, contact the Taxpayer Assistance Center at 1-888-745-
3886. If the employee performs services in more than one state, contact the other state(s) for guidance on how to
complete the Form W-2 for that state.
If you discover an error on a previously issued Form W-2, refer to the IRS publication General Instructions for Forms
W-2C and W-3C for guidance on completing an IRS Corrected Wage and Tax Statement (Form W-2C). To obtain these
forms, visit the IRS (irs.gov) or call 1-800-829-3676.
*Employers failing to provide a Form W-2 to each employee, or who provide a false or fraudulent statement, are
subject to a penalty of fifty dollars ($50) for each such failure as imposed pursuant to section 13052 of the California
Unemployment Insurance Code (CUIC). Employers may also be subject to an additional penalty for failure to file
informational returns (Form W-2, Form 1099-MISC, or Form 1099-NEC) to misclassified employees as provided
pursuant to section 13052.5 of the CUIC. The amount of the penalty is determined based upon the unreported
payments for personal services multiplied by the maximum rate as provided pursuant to section 17041 of the Revenue
and Taxation Code. Contact the EDD Taxpayer Assistance Center at 1-888-745-3886 for assistance.
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Federal Forms W-2 and 1099 continued
Do not send a copy of Form W-2 or Form W-2C to the State of California Employment Development Department
(EDD) or the Franchise Tax Board (FTB). Forms W-2 and W-2C are not filed with the state because you should already
be reporting wage and withholding information to the EDD on the Quarterly Contribution Return and Report of Wages
(Continuation) (DE 9C). However, you must continue to send Forms W-2 and W-2C to your employees and the Social
Security Administration.
Information Return (Forms 1099-MISC and 1099-NEC)
Individuals, partnerships, corporations, or other organizations engaged in a trade or business in California may
have a requirement to report independent contractor payments made in the course of their business. For 2024, you
must provide a statement to each independent contractor by January 31, 2025*, containing the information provided
to the IRS and FTB. If you do not use the official IRS Form 1099-MISC or 1099-NEC to provide the statement to
recipients, refer to the IRS Publication 1179 (irs.gov/forms-pubs/about-publication-1179) for specific rules for substitute
statements.
How to File
FTB recommends that you file under the IRS Combined Federal and State Filing program. When you are approved and
use the IRS Combined Federal/State Filing program, you only have to file once. The IRS will forward your California
Required Forms information returns to FTB. The following forms may be filed under this program: Forms 1099-DIV, 1099-G, 1099-INT,
1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and 5498. For information on the IRS Combined Federal and
State Filing program, call the IRS at 1-866-455-7438.
If you are not participating in the Combined Federal and State Filing program, did not file by paper with the IRS, and
file 250 or more information returns of one type, you must file electronically directly with FTB. If you file less than 250
returns, you must file either by paper or electronically with FTB.
If you file paper information returns with the IRS, do not send a paper copy to FTB. The IRS will forward the
information to FTB. This applies to paper filing only.
Generally, FTB’s reporting requirements are the same as the IRS reporting requirements. For specific differences,
contact the Information Reporting Program Help Desk at irphelp@ftb.ca.gov.
Publications and Contact Information
Visit the IRS (irs.gov) to obtain Form 1099 reporting requirements and instructions, the IRS Publication 1220, and the
IRS General Instructions for Forms 1099, 1098, 5498, and W-2G, or call 1-800-829-3676.
Note: California PIT withheld from pension, annuity, and other deferred income should be reported on the IRS form
Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
(Form 1099-R). For instructions on completing Form 1099-R, refer to IRS Instructions for Forms 1099-R and
5498. To obtain instructions, visit the IRS (irs.gov) or call the IRS at 1-800-829-3676.
For more information, contact:
Internal Revenue Services
1-866-455-7438
irs.gov
mccirp@irs.gov
Franchise Tax Board
ftb.ca.gov
irphelp@ftb.ca.gov
* Failure to provide an Information Return (Form 1099), if required, may result in a penalty for each independent
contractor as imposed pursuant to section 13052.5 of the California Unemployment Insurance Code or section 19175
of the Revenue and Taxation Code (R&TC). The amount of the penalty is the unreported payments for personal
services multiplied by the maximum rate as provided pursuant to section 17041 of the R&TC. Contact the EDD
Taxpayer Assistance Center at 1-888-745-3886 for assistance.
Note: All employers are required to notify all of their employees of the federal Earned Income Tax Credit. Refer to
page 73 for details.
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Change to Your Business Status
Registered employers must report any change in business status to the EDD. Employers or their authorized
representative may report changes to an employer payroll tax account using e-Services for Business
(edd.ca.gov/eServices).
Business Name and Mailing Address Change
If you have changes to your business such as:
• Your business name.
• Corporation name.
• Personal name (for example, marriage).
• Change in ownership of the business.
• Business mailing address.
Action Required:
Notify the EDD of any change to your business status through e-Services for Business (edd.ca.gov/eServices).
No Longer Have Employees
If you no longer have employees and will not be reporting wages in any future quarter, you must submit a
final DE 88, DE 9, and DE 9C. You may close your employer payroll tax account using e-Services for Business
(edd.ca.gov/eServices). For instructions on how to reopen your Employer Payroll Tax Account, visit the
e-Services for Business FAQs (edd.ca.gov/en/payroll_taxes/faq_-_e-services_for_business) category Register, Close,
or Reopen an Employer Payroll Tax Account.
If you currently do not have employees, but may have employees in future quarters, you are required to file your
DE 9 and DE 9C stating you have no payroll to report every quarter, otherwise the EDD may presume you have Change of Status
employees and assess your account.
Close Your Business
If you close your business, yourequired areto submit a final DE 88, DE 9, and DE 9C within 10 days of
quitting business, regardless of the normal due dates. You must close your employer payroll tax account using
e-Services for Business (edd.ca.gov/eServices). For instructions on how to reopen your Employer Payroll Tax Account,
visit the e-Services for Business FAQs (edd.ca.gov/en/payroll_taxes/faq_-_e-services_for_business) category
Register, Close, or Reopen an Employer Payroll Tax Account.
Reopen Your Employer Payroll Tax Account
Request to reopen your employer tax account on e-Services for Business (edd.ca.gov/eServices) if:
• You paid wages in excess of $100 in the current calendar year or within the preceding calendar year and pay
wages in any amount in the current calendar year.
• You did not have payroll in the preceding calendar year and you paid wages in excess of $100 in any calendar
quarter in the current calendar year.
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Purchase, Sell, Transfer, or Change Ownership
Registered employers must report any change in business status. For example, any change in business name or
legal entity, such as a change from partnership or limited liability company to corporation. Report changes through
e-Services for Business (edd.ca.gov/eServices).
If you add or remove partners or LLC members; change corporate name or officers of a business entity type, the entity
normally keeps the same EDD employer payroll tax account number and continues to make payroll tax deposits and
file reports as though it was the same type of ownership for the entire year. The EDD must be notified of any change in
the ownership of a business entity so that the taxpayer information can be updated. For additional information, contact
the Taxpayer Assistance Center at 1-888-745-3886. If outside the U.S. or Canada, call 1-916-464-3502.
Remember: Report changes through e-Services for business (edd.ca.gov/eServices).
Purchase a Business
If you purchase a business with employees, or a business that previously had employees, you may be held liable for
the previous owner’s EDD liability if a Certificate of Release of Buyer (DE 2220) is not obtained. To request a DE 2220,
contact the Taxpayer Assistance Center at 1-888-745-3886. If outside the U.S. or Canada, call 1-916-464-3502.
Until a DE 2220 is issued, you, the buyer, must hold in escrow an amount sufficient to cover all amounts the seller owes
to the EDD, up to the purchase price of the business. The DE 2220 is issued after the seller pays all amounts owed to
the EDD. Payment must be made by cash, cashier’s check, certified check, escrow check, or money order payable to
the Employment Development Department.
For your protection, escrow funds should not be disbursed until the DE 2220 has been issued. For additional
information, download the Requirements for Obtaining Certificate of Release of Buyer (DE 2220) When a Business
Is Sold (DE 3409A) (PDF) (edd.ca.gov/pdf_pub_ctr/de3409a.pdf) or contact the Taxpayer Assistance Center at
1-888-745-3886. If outside the U.S. or Canada, call 1-916-464-3502.
Note: If you employ any of the former owner’s workers immediately after the acquisition of the business, the wages
paid to these employees during the same calendar year are considered as having been paid by you. Therefore,
wages paid by the former owner in the current calendar year are applied to the taxable wage limits for
Unemployment Insurance tax, Employment Training Tax, and State Disability Insurance tax.
Change of Status What Is A Successor Employer?
A successor employer is an employer who has acquired all or part of another employer’s predecessor’s business
and continues to operate the business without substantial reduction of personnel resulting from the acquisition. The
successor employer may receive all or part of the predecessor’s UI reserve account balance by applying for a reserve
account transfer. The transfer may result in an immediate reduction or increase of the successor’s UI tax rate. The
successor employer must register the acquired business with the EDD.
For more information on reserve account transfers, refer to page 81 or call 1-916-653-7795.
Note: Acquiring all or part of the stock in a corporation does not constitute a new employing unit. The corporation
retains the same EDD employer payroll tax account number.
It Is Against the Law to Change or Purchase a Business
Entity Solely to Obtain a Lower UI Rate
Changing your business ownership solely for the purpose of obtaining an employer account with a lower UI contribution
rate is not allowed. Section 1052 of the California Unemployment Insurance Code provides that a reserve account
transfer will not apply to any acquisition, which is determined to have been made for the purpose of obtaining a more
favorable UI contribution rate. The EDD aggressively pursues businesses practicing UI rate manipulation. To read more
about UI rate manipulation, refer to page 83.
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Additional Requirements
Posting Requirements
Once you are registered with the EDD, you will receive a notice to post in your workplace that informs your employees
of their rights under Unemployment Insurance (UI), Disability Insurance (DI), and Paid Family Leave (PFL). This notice
must be posted in a prominent location that is easily seen by your employees. You will receive the following notice if
you are subject to:
• UI, DI, and PFL – Notice to Employees (DE 1857A).
• UI only – Notice to Employees - Unemployment Insurance Benefits (DE 1857D).
• DI and PFL only – Notice to Employees (DE 1858).
Required Notices and Pamphlets
Provide a copy of the following notices and pamphlets to each of your employees when appropriate.
The publications listed below are available at Required Notices and Pamphlets (edd.ca.gov/payroll_taxes/required_
notices_and_pamphlets.htm).
• The following pamphlets explain your employees’ benefit rights:
• For Your Benefit: California’s Programs for the Unemployed (DE 2320) – Provides information on UI, DI, PFL, and
Workforce Services benefits available to the employee and must be given when an employer discharges, lays
off, or places an employee on a leave of absence. Printed copies of this notice may be provided to employees in
person or via mail. Notice may also be provided via email if the following requirements are met:
{ Employers may provide this notice via email if an employee affirmatively opts into receipt of electronic
statements or materials.
{ An employee may consent to receive electronic communication in writing, by email, or by some form
of electronic acknowledgement.
{ In the case of electronic acknowledgement, the acknowledgement form must:
Fully explain that the employee agrees to receive notice electronically;
Provide the employee with information about how they can revoke consent of electronic receipt; and
Create a record of the agreement which can be provided to the employee.
{ Employees may revoke the agreement to receive notice by electronic communication at any time in
writing, by email, or by some form of electronic acknowledgement.
• Disability Insurance Provisions (DE 2515) – Provides information on DI benefits.
• Paid Family Leave Brochure (DE 2511) – Provides information on PFL benefits.
Note: For additional information on your posting requirements, visit the California Tax Service Center (taxes.ca.gov).
Voluntary Plan Disability Insurance (VPDI) insurers have similar literature. VPDI employers must also supply Additional Requirements
claim forms to their employees. For more information on VPDI, refer to page 95.
• Notice required by the Earned Income Tax Credit Information Act (refer to page 73 for details).
• Notice to Employee as to Change in Relationship – Written notice must be given immediately to employees of
their discharge, layoff, leave of absence, or change in employment status, along with a DE 2320.
• Notice of plant closure or mass layoff.
Action Required: Post the DE 1857A and provide a DE 2320, DE 2511, and DE 2515 to each of your
employees. Provide the Notice to Employee as to Change in Relationship and/or Worker Adjustment and
Retraining Notification (WARN) as applicable.
No written notice is required if it is a voluntary quit, promotion or demotion, change in work assignment or location
(some changes in location require a WARN notice), or if work stopped due to a trade dispute.
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Additional Requirements continued
Notices prepared by you must include the information as shown.
The following sample meets the requirements:
NOTICE TO EMPLOYEE AS TO CHANGE IN RELATIONSHIP
(Issued pursuant to provisions of section 1089 of the California Unemployment Insurance Code.)
Name ______________________________________________ SSN __________________________
1. You were/will be laid off/discharged on _________________________ , 20 _______
(date)
2. You were/will be on leave of absence starting ______________________ , 20 ______
(date)
3. On ________________________ , your employment status changed/will change as follows:
(date)
(Name of Employer)
(By)
Earned Income Tax Credit Information Act
The refundable California Earned Income Tax Credit (California EITC) is available to low-income working individuals
who earned wage income subject to California withholding or have net earnings from self-employment. This credit is
similar to the federal Earned Income Credit (EIC) but with different income limitations. To claim the California EITC, you
must file a California income tax return and attach a completed California Earned Income Tax Credit (FTB 3514) form.
For information on the availability of the credit, eligibility requirements, and how to obtain the necessary California tax
forms or get help filing, visit the Franchise Tax Board (ftb.ca.gov/forms) or call 1-800-852-5711.
Employers who are subject to, and required to provide, unemployment insurance to their employees must provide
EITC notification to the employee by either handing it directly to the employee, mailing it to the employee’s last known
address, or providing it via email if an employee opts into receipt of electronic statements or materials. Posting of this
information on an employee bulletin board will not satisfy the notification requirement.
The notification will be provided within one week before, after, or during the time the employer provides an annual wage
summary, including, but not limited to, Forms W-2 or 1099, to the employee. The notice will include instructions on
how to obtain any notices available from the IRS and FTB for this purpose, including, but not limited to, the IRS Notice
797 and information on the California EITC or any successor notice or form, or any notice created by you as long as it
contains substantially the same language as the notice below.
Additional Requirements “Based on your annual earnings, you may be eligible to receive the Earned Income Tax Credit (EITC)
from the federal government. The EITC is a refundable federal income tax credit for low-income
working individuals and families. EITC has no effect on certain welfare benefits. In most cases, earned
income tax credit payments will not be used to determine eligibility for Medicaid, supplemental security
income, food stamps, low-income housing, or most temporary assistance for needy families’ payments.
Even if you do not owe federal taxes, you must file a tax return to receive the earned income tax credit.
Be sure to fill out the EITC form in the federal income tax return booklet. For information regarding your
eligibility to receive the EITC, including information on how to obtain the IRS Notice 797, or any other
necessary forms and instructions, visit the IRS (irs.gov) or contact the IRS at 1-800-829-3676.”
You also may be eligible to receive the California EITC starting with the calendar year 2015 tax year. The California
EITC is a refundable state income tax credit for low-income working individuals and families. The California EITC
is treated in the same manner as the federal EITC and generally will not be used to determine eligibility for welfare
benefits under California law. To claim the California EITC, even if you do not owe California taxes, you must file a
California income tax return and complete and attach the California EITC form (FTB 3514). For information on the
availability of the credit, eligibility requirements, and how to obtain the necessary California forms and get help filing,
contact the Franchise Tax Board at 1-800-852-5711 or visit the Franchise Tax Board website at ftb.ca.gov.
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Plant Closure or Mass Layoff
Federal and California Worker Adjustment and Retraining Notification (WARN) laws require covered employers to
provide 60 days advance notice of plant closings and mass layoffs. Advance notice provides employees and their
families some transition time to adjust to the prospective loss of employment, to seek and obtain alternative jobs, and,
if necessary, to acquire skill training or retraining that will allow these employees to successfully compete in the job
market.
Employers should review the Federal WARN law and the California WARN law Labor Code section 1400—1408 for
a full understanding of the notification requirements. The California WARN law also applies to an employer who is
relocating a call center as defined in California Labor Code section 1409-1413.
For more information on WARN requirements visit WARN Information for employers (edd.ca.gov/Jobs_and_Training/
Layoff_Services_WARN.htm) or the federal WARN Act Compliance Assistance (edd.ca.gov/en/Jobs_and_Training/
Layoff_Services_WARN).
General Provisions of the Federal and California WARN Laws
Category Federal WARN California WARN
Covered Applicable only to employers with 100 or Applicable to a covered establishment that employs
Employers more full-time employees who must have or has employed in the preceding 12 months 75 or
been employed for at least six months more full and part-time employees. As under the
of the 12 months preceding the date of federal WARN Act, employees must have been
required notice in order to be counted. employed for at least six months of the 12 months
preceding the date of required notice in order to be
(29 United States Code [USC] 2101 and counted.
20 Code Federal Regulations [CFR]
639.3) (California Labor Code, section 1400.5[a] and [h])
Plant Closing Plant closings involving 50 or more Plant closure affecting any amount of employees.
or Layoff employees during a 30-day period. Layoff of 50 or more employees within a 30-
Requiring Layoffs within a 30-day period day period regardless of percent of workforce.
Notice involving 50 to 499 full-time employees Relocation of at least 100 miles affecting any
constituting at least 33 percent of the amount of employees.
full-time workforce at a single site of
employment. Layoffs of 500 or more (California Labor Code section 1400.5 [d]-[f])
employees are covered regardless of
percentage of workforce.
(29 USC, et seq., 2101 and 20 CFR
639.3)
Legal Enforcement of WARN requirements Suit may be brought in any court of competent
Jurisdiction through U.S. District Courts. The court, jurisdiction. The court may award reasonable
in its discretion, may allow the prevailing attorney’s fees as part of costs to any prevailing
party a reasonable attorney’s fee as part plaintiff. The California WARN law is in the Labor
of the costs. Code, and the authority to investigate through the Additional Requirements
examination of books and records is delegated to
(29 USC 2101, et seq.) the Labor Commissioner.
(California Labor Code, sections 1404 and 1406)
Employer An employer who violates the WARN A possible civil penalty of $500 a day for each day
Liability provisions is liable to each employee of violation. Employees may receive back pay to be
for an amount equal to back pay and paid at employee’s final rate or three-year average
benefits for the period of the violation, rate of compensation, whichever is higher. In
up to 60 days, but no more than half addition, employer is liable for cost of any medical
the number of days the employee was expenses incurred by employees that would have
employed by the employer. been covered under an employee benefit plan. The
employer is liable for a period of violation up to 60
(29 USC; 2104[a]) days or one-half the number of days the employee
was employed whichever period is smaller.
(California Labor Code, section 1403)
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Plant Closure or Mass Layoff – WARN
Category Federal WARN California WARN
Notice An employer must provide written notice An employer must give notice 60 days prior to a
Requirements 60 days prior to a plant closing or mass plant closing, layoff, or relocation. In addition to the
layoff to all of the following: notifications required under the federal WARN Act,
notice must also be given to both of the following:
• Employees or their representative.
• Employment Development • The Local Workforce Development Board.
Department. • Employment Development Department.
{ Email a WARN Notice to { Email a WARN Notice to
WARNNotice@edd.ca.gov. WARNNotice@edd.ca.gov.
• The chief elected official of local • The chief elected official of each city and county
government within which such government within which the termination,
closing or layoff is to occur. relocation, or mass layoff occurs.
(29 USC, 2102; 20 CFR 639.5 and 639.6) (California Labor Code, section 1401)
Exceptions Regular federal, state, local, and California WARN law does not apply when the
and federally recognized Indian tribal closing or layoff is the result of the completion of
Exemptions governments are not covered. (20 CFR a particular project or undertaking of an employer
to Notice 639.3) subject to Wage Orders 11, 12, or 16, regulating
Requirements the Motion Picture Industry, or Construction,
The following situations are exempt Drilling, Logging, and Mining Industries, and the
from notice: employees were hired with the understanding that
their employment was limited to the duration of
• There is an offer to transfer employee
that project or undertaking. (California Labor Code,
to a different site within a reasonable
section 1400.5[g])
commuting distance. (29 USC,
2101[b][2]; 20 CFR 639.5) The notice requirements do not apply to employees
• The closure is due to unforeseeable involved in seasonal employment where the
business circumstances or a natural employees were hired with the understanding that
disaster. (29 USC, 2103; 20 CFR their employment was seasonal and temporary.
639.9) (California Labor Code, section 1400.5[g][2])
• The closing or layoff constitutes a
strike or constitutes a lockout not Notice is not required if a mass layoff, relocation, or
intended to evade the requirement of plant closure is necessitated by a physical calamity
this chapter. (29 USC, 2103[2]) or act of war. (California Labor Code, section
1401[c])
Notice of a relocation or termination is not required
where, under multiple and specific conditions, the
employer submits documents to the Department
of Industrial Relations (DIR), and DIR determines
Additional Requirements that the employer was actively seeking capital
or business, and a WARN notice would have
precluded the employer from obtaining the capital
or business. (California Labor Code, section
1402.5). This exception does not apply to notice of
a mass layoff as defined in California Labor Code
section 1400.5(d). (California Labor Code, section
1402.5[d])
Rapid Response is a proactive, business-focused program to assist companies facing potential layoffs or plant
closures. Rapid Response Teams provide early intervention assistance to help avert potential layoffs and assist
workers facing job losses. They provide important information about the services available under the Workforce
Innovation and Opportunity Act and the EDD Workforce Services and UI programs.
If the dislocation is the result of foreign trade, the dislocated worker may be eligible for Trade Adjustment Assistance
(TAA) services such as assistance with job search, training and case management services. For more information
about the TAA program, refer to page 97. To learn more about Rapid Response services, contact the Local Workforce
Area (edd.ca.gov/en/jobs_and_training/Local_Area_Listing) near you.
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U.S. Government Contractor Job Listing Requirements
Nationally, employers with U.S. government contracts or subcontracts who meet the criteria listed in the table
below are required to list job openings with the state workforce agency job bank, which in California is known as
CalJOBSSM (caljobs.ca.gov). This is required to enable the EDD to comply with federal compliance inquiries from
the Office of Federal Contractor Compliance Program (OFCCP). Contractors may post their job openings on the
National Labor Exchange (NLx) (usnlx.com), however, CalJOBS SM does not maintain permanent records of jobs
imported from the NLx or other third-party job sites. Furthermore, employers are required to take affirmative action to
employ and advance in employment, qualified disabled veterans, other protected veterans, Armed Forces service medal
veterans, and recently separated veterans. They must also file an annual VETS-4212 Federal Contract Reporting with
the U.S. Department of Labor to disclose the total number of current employees in each job category and at each hiring
location. For more information, visit the U.S. Department of Labor (dol.gov/agencies/vets/programs/vets4212).
The table below provides the general provisions of the Federal Contractor Reporting requirements.
Subject Subject Prior to December 1, 2003 On or After December 1, 2003
Job Employers with a federal government contract Government contractors with a federal
Listings of $25,000 or more, prior to December 1, 2003, government contract of $150,000 or more,
and not modified on or after December 1, 2003, must list applicable job openings with the state
if more than $100,000, must list applicable workforce agency job bank (CalJOBS SM in
job openings with the state National Labor California), or the local American Job Center
Exchange website. In California, employers (known as the employment service delivery
must first register and list applicable jobs within system) where the openings occur. Listing these
CalJOBSSM. (41 CFR 60-250.40) employment openings is one type of affirmative
action the contractor takes to recruit and hire
qualified veterans.
The contractor has some immediate actions
to take as soon as it has a minimum threshold
contract, and it has some ongoing actions it must
take for as long as it continues to be a federal
contractor subject to the Vietnam Era Veteran’s
Readjustment Assistance Act.
For more information, refer to the
Postings and Notice Requirements (dol.
gov/sites/dolgov/files/ofccp/CAGuides/files/
Postings&NoticesGuide-CONTR508c.pdf).
VETS-4212 Employers with a federal government contract Employers with a federal government contract of
Federal of $25,000 or more, entered into prior to $150,000 or more entered into or modified on or
Contract December 1, 2003, and not modified on or after December 1, 2003, must file a VETS-4212
Reporting after December 1, 2003, if more than $100,000, Federal Contract Reporting. (38 United States
must file a VETS-4212 Federal Contract Code, sections 4211 and 4212)
Reporting. (38 United States Code, sections
Additional Requirements
4211 and 4212)
Affirmative Employers with a federal government contract Government contractors with a federal
Action of $50,000 or more, entered into prior to government contract of $150,000 or more,
Program December 1, 2003, and not modified on or must prepare, implement, and maintain a
after December 1, 2003, if more than $100,000 written Affirmative Action Plan for each of its
and have 50 or more employees, must prepare, establishments. (41 CFR 60-300.40)
implement, and maintain a written Affirmative
Action Plan for each of its establishments. (41
CFR 60-250.40)
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Recordkeeping
Employers are required to keep payroll records for at least four years. If you believe that you are not a subject employer
or that your employees are exempt, state law requires that you maintain records of payments made to people who
provide services to your business for at least eight years in case of an employment tax audit. Your records must
provide a true and accurate account of all workers (employed, no longer employed, on a leave of absence, and
independent contractors) and all payments made. Records must include the following information for each worker:
• Worker’s:
{ Full name (first name, middle initial, and last name).
{ Social Security number.
• Date hired, rehired, or returned to work after a temporary layoff.
• Last date services were performed.
• Place of work.
• Monies paid:
{ Dates and amounts of payment.
{ Pay period covered.
• Cash or cash value of in-kind wages such as meals, lodging, bonuses, gifts, and prizes, showing the nature of the
payment, the period that the services were performed, and the type of special payment made.
• The amounts withheld from employee wages. (Note: You may be required to make withholding deposits. Refer to
Withholding Deposits on page 58.)
• Disbursement records showing payments to workers.
• Other information necessary to determine payments to workers.
If you have any questions on the records you must keep, refer to the Information Sheet: Employment Tax Audit
Process (DE 231TA) (PDF) (edd.ca.gov/pdf_pub_ctr/de231ta.pdf) or by contacting the Taxpayer Assistance Center at
1-888-745-3886.
Additional Requirements
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
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Employers’ Bill of Rights Employers‘ Bill of Rights
Commitment
The Employment Development Department (EDD) is committed to applying the payroll tax laws of the State of
California in an equitable and impartial manner. We developed the following to inform you of your rights during the
employment taxation process.
Employer Rights
As an employer, you have the right to:
• Courteous and timely service from EDD employees.
• Expect that information maintained by the EDD be kept confidential and not published or made available for
public inspection. However, in certain instances, the law requires that this information be shared with other
governmental agencies. When those instances occur, the EDD closely follows the law to protect your rights to
confidentiality.
• Call upon the EDD for accurate information, assistance, and to have all your questions answered.
• Receive a clear and accurate account statement if the EDD believes you owe taxes.
• Request a filing extension for up to 60 days. The law provides that the EDD may grant a filing extension where
good cause is shown for a delay. (Refer to page 109 for the definition of good cause.)
• Request a filing extension for up to 60 days. The law provides that the EDD may grant a filing extension when the
governor declares a state of emergency if the employer is directly affected by an emergency or disaster.
• Request a waiver of penalty by showing good cause for filing a report or making a late payment.
• An impartial audit and a full explanation of our findings if your business is selected for an audit.
• Discuss the issues with an EDD representative, supervisor, office manager, and the Taxpayer Advocate Office if
you disagree with an action taken by the EDD.
• Appeal certain actions to the California Unemployment Insurance Appeals Board.
The Employers’ Bill of Rights (DE 195) (PDF) (edd.ca.gov/pdf_pub_ctr/de195.pdf) brochure has been developed
to inform you of your rights during the employment taxation process. For more information contact the Taxpayer
Assistance Center at 1-888-745-3886.
Office of the Taxpayer Rights Advocate
The EDD Tax Branch established the Office of the Taxpayer Rights Advocate (OTRA), which is responsible for providing
a clear and consistent focus on protecting the rights of the taxpayer. Incorporated within OTRA are the Taxpayer
Advocate Office and the Settlements Office.
Taxpayer Advocate Office
The Taxpayer Advocate Office is responsible for protecting the rights of taxpayers during all phases of the payroll tax
administration, assessment, and collection process, while also protecting the interests of the state.
If you are unable to resolve a payroll tax problem with an EDD representative, supervisor, and office manager, you may
contact the Taxpayer Advocate Office for assistance. This office will review the issues and facts of your case to ensure
that your rights have been protected and work to facilitate a resolution.
Employment Development Department
Tax Branch, MIC 93
Taxpayer Advocate Office
PO Box 826880
Sacramento, CA 94280-0001
Toll-free Phone: 1-866-594-4177
Phone: 1-916-654-8957
Fax: 1-916-449-9498
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Employers‘ Bill of Rights Office of the Taxpayer Rights Advocate continued
Settlements Office
The Settlements Program provides employers and the state an opportunity to avoid the cost of prolonged litigation
associated with resolving disputed payroll tax issues (for example, petitions for reassessment, appeals, or denial of refund
claims).
When reviewing a settlement offer, the EDD considers the risks and costs for the state associated with litigating the
issues, balanced against the benefit of reaching a settlement agreement. Final tax liabilities, cases still in process,
cases involving fraud or criminal violations, and issues solely involving fairness or financial hardship are generally
not eligible. Depending on the reduction of tax and penalties, all settlement agreements are subject to approval
by an Administrative Law Judge, the California Unemployment Insurance Appeals Board, and/or the Attorney
General’s office. If you have questions, refer to the Information Sheet: Settlements Program (DE 231SP) (PDF)
(edd.ca.gov/siteassets/files/pdf_pub_ctr/de231sp.pdf) or contact the Settlement Office at 1-916-653-9130 or the
Taxpayer Assistance Center at 1-888-745-3886.
Settlement offers must be in writing. You can email, fax, or mail in your settlement offers to the Settlements Office:
taxtsdsg@edd.ca.gov
Fax: 1-916-449-2161
Employment Development Department
Settlements Office, MIC 93
PO Box 826880
Sacramento, CA 94280-0001
Protecting Your Privacy
The EDD recognizes that your privacy is a personal and fundamental right without exception. We value and protect your
privacy, and place strict controls on the gathering and use of personally identifiable data. Your personal information
is not disclosed, made available, or otherwise used for purposes other than those specified at or before the time of
collection, except with your consent or as authorized by law or regulation.
Payroll tax and benefit information collected and maintained by the EDD is confidential. As an employer, you have
the right to obtain access to and inspect your records. You may also authorize your agent or representative to access
your records by submitting a Power of Attorney (POA) Declaration (DE 48) (PDF) (edd.ca.gov/pdf_pub_ctr/de48.pdf)
online through e-Services for Business (edd.ca.gov/eServices) or by contacting the Taxpayer Assistance Center at
1-888-745-3886.
If you have further questions regarding your privacy rights, contact the Tax Information Security Office at
1-916-654-5981.
Offers in Compromise
An Offer in Compromise (OIC) enables a qualified applicant to reduce an employment tax liability to less than full value.
To qualify for an OIC, all of the following are required:
• The liability must be final and undisputed.
• The employer’s account must be inactive and out-of-business or the applicant must no longer have a controlling
interest or any association with the business that incurred the liability.
• The applicant must meet all financial requirements.
• Full financial disclosure is required before an offer can be analyzed.
If you have questions, refer to the Information Sheet: Offers in Compromise (DE 631C) (PDF)
(edd.ca.gov/siteassets/files/pdf_pub_ctr/de631c.pdf) or contact the OIC office at 1-916-464-2739.
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Unemployment Insurance – Taxes
The Unemployment Insurance (UI) program provides financial assistance to individuals who are temporarily out of work
through no fault of their own. In California, this program is financed entirely by employers.
Methods of Paying for UI Benefits
Experience Rating Method
The experience rating method is used by most of employers. For a detailed explanation of the experience rating
method, refer to the “How Your UI Tax Rate Is Determined” section below, obtain Information Sheet: California System
of Experience Rating (DE 231Z) (PDF) (edd.ca.gov/pdf_pub_ctr/de231z.pdf), or contact the Taxpayer Assistance
Center at 1-888-745-3886.
Reimbursable Method
Public employers and nonprofit organizations described under section 501(c)(3) of the Internal Revenue Code have the
option of becoming reimbursable employers. Employers electing the reimbursable method, also known as the cost-of-
benefits method, are required to reimburse the UI Fund on a dollar-for-dollar basis for all benefits paid to their former
employees and charged to their account. Reimbursable employers are billed quarterly, and payment is due within 30
days of the statement date. Insurance Unemployment
For public employers, financing under the reimbursable method must remain in effect for two complete calendar
years. For nonprofit employers, financing under the reimbursable method must remain in effect for five complete
calendar years. Employers who terminate their reimbursable coverage remain liable for UI benefits paid to their former
employees covered under this program for a period of three calendar years.
Taxes
For a detailed explanation of the reimbursable method, refer to Information Sheet: Nonprofit and/or Public Entities
(DE 231NP) (PDF) and Potential Liability for Unemployment Insurance (UI) Benefits When Electing the Reimbursable
Method of Financing Under the California Unemployment Insurance Code (CUIC) (DE 1378F) (PDF). To obtain these
publications, visit Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm) or contact the
Taxpayer Assistance Center at 1-888-745-3886. For additional information, contact:
Employment Development Department
Reimbursable Accounting Group, MIC 19
PO Box 826880
Sacramento, CA 94280-0001
Phone: 1-916-653-5846
School Employees Fund Method
California public school districts, kindergarten throughth 12 grade, California community colleges, and charter schools
may elect to participate in the School Employees Fund (SEF), which is a special UI reimbursable financing method
available for school districts. For additional information, visit SEF (edd.ca.gov/en/Payroll_Taxes/School_Employees_
Fund) or contact the SEF Unit at 1-916-653-5380.
How Your UI Tax Rate Is Determined
Tax Rate Schedules
The UI tax rates are based on one of seven tax rate schedules, AA through F, established by law. The first step in the
annual process of establishing the UI tax rates for the calendar year is for the EDD to determine which of the seven tax
rate schedules will be in effect. Employers are assigned their UI tax rates from the same rate schedule.
New Employer – UI Tax Rate and Reserve Account
A UI reserve account is a nonmonetary account that is set up when an employer registers with the EDD. New employers
are assigned a 3.4 percent (.034) UI contribution rate for a period of two to three years. This will depend on when the
employer meets the criteria under section 982(b) of the California Unemployment Insurance Code (CUIC). After that, an
employer’s UI contribution rate is determined by their experience rating and the condition of the UI Fund.
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 Enlarge image | Notice of Tax Rates Each December, the Employment Development Department (EDD) mails the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) that shows your Unemployment Insurance (UI), and Employment Training Tax (ETT) tax rates and taxable wage limits for the upcoming year. For SDI rate information visit Tax-Rated Employers (edd.ca.gov/tax-rated-employers). If you have address changes or agent updates, contact the EDD immediately in order to receive your notice timely. You may protest any item on the DE 2088 except SDI and ETT, which are specifically set by law. To protest online, visit the EDD e-Services for Business (edd.ca.gov/eServices). You must provide a valid Letter ID with the associated tax rate year you are protesting within 60 days of the issued date on the notice. You may also file a protest in writing which must be postmarked within 60 days of the issued date on the notice. Include your employer payroll tax account number, the specific items you wish to protest, and the reason you are protesting. An extension of up to 60 days may be granted for good cause if your request is submitted before the protest deadline. For more information about the DE 2088 or protest information, review the Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) for the Period Shown on Your DE 2088 (DE 2088C) (PDF) (edd.ca.gov/pdf_pub_ctr/de2088c.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886. Insurance Unemployment Federal Unemployment Tax Act Certification The Internal Revenue Service (IRS) uses the Federal Unemployment Tax Act (FUTA) certification process to verify that the total taxable wages claimed on the Employer’s Annual Federal Unemployment (FUTA) Tax Return (Form 940) or the federal Household Employment Taxes (Form 1040, Schedule H) was actually paid to the state. Under this dual system, you are subject to both the state and federal payroll tax requirements. Taxes You are required to file reports and pay UI taxes with the EDD. You are also required to file a Form 940 with IRS to report total taxable UI wages and pay any federal Unemployment Tax due. Generally, you can take a federal credit against your FUTA tax for the UI taxes you paid to California. You may request a FUTA Recertification at Ask EDD (askedd.edd.ca.gov) and follow the prompts under Payroll Tax. On an annual basis, the IRS and the EDD compare amounts reported on your IRS Form 940 to the Total Subject Wages (line C) and UI Taxable Wages (line D2) reported on your EDD Quarterly Contribution Return and Report of Wages (DE 9). When an out-of-balance condition exists, reconciliation must be made or an assessment may be issued by either the IRS or the EDD. A common reason for an out-of-balance is a change of entity or federal employer identification number (FEIN) that has not been updated with the EDD. You can view or update your FEIN and make changes to your account at e-Services for Business (edd.ca.gov/eServices). For more FUTA information, visit the FUTA Information page (edd.ca.gov/en/payroll_taxes/federal-unemployment-tax-act) or contact the EDD FUTA Certification Unit at 1-916-654-8545. Reserve Account Transfers When an employer acquires all or part of an ongoing business and continues to operate the business without substantial reduction of personnel resulting from the acquisition, the employer may request the previous owner’s UI reserve account balance transferred to the new ownership by completing an Application for Transfer of Reserve Account (DE 4453). This form can be filed electronically through e-Services for Business (edd.ca.gov/eServices). If the EDD approves the transfer, the UI tax rate will be recalculated and may result in an immediate reduction or increase in the UI tax rate. For further information regarding reserve account transfers, call 1-916-653-7795. Note: • When a UI reserve account transfer is approved, the employer requesting the transfer will receive a revised DE 2088 stating the UI tax rate. • Employers who receive a reserve account transfer accept responsibility for the UI benefit charges for the previous owner’s former employees. This may increase your UI tax rate in future years. • A reserve account transfer cannot be reversed once it has been completed. • There are time limits to qualify for a reserve account transfer. Apply for a reserve account transfer immediately after purchasing an ongoing business. Wages in Another State Section 930.1 of the California Unemployment Insurance Code (CUIC) provides that a California employer who pays wages to an employee for employment subject to the unemployment insurance laws of another state, and reports to that state, can use such wages in computing the UI taxable wage limit in the same calendar year if the individual is subsequently transferred to California. Such wages may not be used to arrive at the taxable wage limit for State Disability Insurance purposes. edd.ca.gov 81 Taxpayer Assistance Center 1-888-745-3886 |
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Interstate Reciprocal Coverage Elections for Multistate Workers
When an individual performs services in two or more states and the services are not localized in any one state, under
the provisions of CUIC (sections 602 and 603), the employer may request to report the individual’s services to one
state.
Upon approval for UI and State Disability Insurance purposes, the employer may report to any state in which (a)
services are performed, (b) the employee has residence, or (c) the employer maintains a place of business.
Note: Special reporting may be required for California Personal Income Tax withholding purposes.
For additional information, refer to the Information Sheet: Multistate Employment (DE 231D) (PDF) (edd.ca.gov/pdf_
pub_ctr/de231d.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
Tips for Reducing Your UI Tax Rate
UI tax works like any other insurance premium. An employer may pay a lower rate when former employees make fewer
claims on the employer’s payroll tax account. The following steps may help reduce your UI tax rate:
• Maintain a stable workforce; it could save you UI taxes. High employee turnover increases the potential of benefits
charged to your reserve account. Insurance Unemployment
• Submit your Payroll Tax Deposit (DE 88) within the required time limits to ensure your UI contributions are
included in calculating your UI tax rate for the following year.
• Respond timely to the Benefit Audit (DE 1296B, DE 1296NER, and DE 1296NBA). It may lead to the reversal of
related charges to your reserve or reimbursable account. For additional information, refer to Benefit Audits to
Determine Fraud on page 90. Taxes
• Respond timely to the Notice of Unemployment Insurance Claim Filed (DE 1101CZ or DE 1101ER) if you believe
that a former employee does not meet the UI eligibility criteria. A timely response to a DE 1101CZ or DE 1101ER
may reduce charges to your reserve account. For added convenience, employers and third-party administrators
can elect to electronically receive and respond to the DE 1101CZ through the State Information Data Exchange
System (SIDES). Visit SIDES (edd.ca.gov/SIDES) to learn more.
• Respond timely to the Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) if you believe the
wages used to establish a claim are incorrect, the employee is still working, or if you believe a former employee
does not meet the UI eligibility criteria. A timely response to a DE 1545 may reduce charges to your reserve
account.
• Conduct and document an exit interview to help you to understand why the employee is leaving. This may result in
changes to your policies or procedures that will assist you in retaining your employees. Written documentation
of the exit interview may be important in supporting your protest.
• Permit leaves of absence because they may help keep fully trained personnel.
• Keep good personnel records to justify any actions taken. Give written warnings prior to discharging an employee
and keep a copy of these warnings and other supporting information. For more information, refer to the
Recordkeeping section on page 77.
• Protest UI benefit claims for former employees who you believe are not eligible for benefits (for example,
employee voluntarily quit or was discharged for misconduct, etc.). Answer UI claim notices promptly, accurately,
and in detail.
• Rehire former employees who are currently receiving UI benefits that may be charged against your
reserve account.
• Report refusals of work to the EDD at AskEDD (askedd.edd.ca.gov) and follow the prompts under Unemployment
Insurance Benefits.
• Provide clear, specific answers to phone interview questions from EDD personnel.
• Review your Statement of Charges to Reserve Account (DE 428T) and report inaccuracies within the protest time
limits.
• Bring witnesses with firsthand knowledge of pertinent facts when attending an appeal hearing.
For additional information on the UI program or assistance in reducing UI costs, refer to the booklet
Managing Unemployment Insurance Costs (DE 4527) (PDF) (edd.ca.gov/pdf_pub_ctr/de4527.pdf).
edd.ca.gov 82 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Fraud Prevention, Detection, and Reporting The Employment Development Department (EDD) recognizes your concerns about imposter fraud and the threat of identity theft. Imposter fraud and identity theft occurs when someone steals your employees’ employment or personal information and uses that information for personal gain. We actively investigate cases of imposter fraud and are committed to taking the steps necessary to protect the integrity of the Unemployment Insurance (UI) Fund. To assist in these efforts, you may receive a Request for Additional Information (DE 1326ER) asking you to validate information provided to us by an individual when we suspect a UI claim may have potential identity or imposter issues. Completing and returning the DE 1326ER with the requested information will assist us in resolving these issues promptly. For more information, visit our fraud detection and prevention activities (edd.ca.gov/en/Unemployment/Responding_to_UI_ Claim_Notices). We also encourage you to take all necessary steps to protect your employees’ Social Security numbers (SSN) and other identifying information. A key way to protect yourself and your employees is by properly disposing of your old payroll records. California law requires you to properly destroy (for example, shred, erase, etc.) the personal information on all records under your control. Your employees may sue you for civil damages if you fail to protect their confidential information. For more information on California privacy legislation and protecting yourself and your employees from identity theft, visit the Office of Privacy Protection (oag.ca.gov/privacy). Insurance Unemployment To minimize potential fraud and protect your UI reserve account, we urge you to carefully review each EDD statement and notice and respond as directed in a timely manner to any items for which you have questions. If you suspect your payroll or personnel data has been compromised, report the incident immediately to our Fraud Hotline at 1-800-229-6297 or by submitting a fraud reporting form (edd.ca.gov/en/about_edd/fraud/). Additionally, the Social Security Administration (SSA) offers employers and authorized agents a service for Taxes verifying employees’ SSNs. For information on how to access the SSA’s SSN verification service, visit the SSA (ssa.gov/employer/ssnv.htm) or contact your local SSA office. To learn about steps that you can take to fight imposter fraud, protect your employees, and control your UI costs, review the brochure How You Can Prevent Unemployment Insurance Imposter Fraud (DE 2360ER) (PDF) (edd.ca.gov/pdf_pub_ctr/de2360er.pdf). UI Rate Manipulation There are several types of schemes businesses use to unlawfully lower their UI contribution rates. These UI rate manipulation schemes typically involve a business with a high UI tax rate obtaining a lower UI rate through the creation of a new corporate entity or through the purchase of a shell business with a low UI rate. The practice of UI rate manipulation threatens the stability of California’s UI Fund and creates an unfair advantage for those businesses that use these schemes to lower their rates. In 2005, California implemented a law to prevent UI rate manipulation; it requires employers who are illegally lowering their UI rates to pay at the highest rate provided by law plus an additional 2 percent. The law also provides for the greater of a $5,000 penalty or 10 percent of underreported contributions, penalty, or interest for anyone knowingly advising another person or business to violate California’s UI rate and reporting laws. This law also made changes regarding the transfer of UI reserve account balances and specified that whenever a business transferred all or part of its business or payroll to another employer, the reserve account attributable to the transferred business will also be transferred if they are under common ownership, management, or control. It also provides that the transfer will be denied if the acquisition was for the purpose of obtaining a lower UI rate. For more information, visit UI rate manipulation (edd.ca.gov/payroll_taxes/suta_dumping.htm) or contact the Taxpayer Assistance Center at 1-888-745-3886. If outside the U.S. or Canada, call 1-916-464-3502. Go Paperless! You can view or download this guide at California Employer Guides (edd.ca.gov/en/Payroll_Taxes/Employers_Guides). edd.ca.gov 83 Taxpayer Assistance Center 1-888-745-3886 |
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Unemployment Insurance Benefits
Unemployment Insurance Benefits
Unemployment Insurance Funding
The California Unemployment Insurance (UI) program is funded through payroll taxes paid by employers. These taxes
are placed in the UI Fund and benefits are paid to qualified claimants from this fund. The individual tax reserve account
established for each employer has no monetary value. The reserve account is an accounting tool used to keep track
of credits and charges made against the employer’s account to determine their annual UI tax rate. For additional
information, refer to Unemployment Insurance Taxes on page 80.
Benefit Amount
The maximum amount of UI benefits payable to a claimant during a regular benefit year is 26 times the claimant’s
weekly benefit amount or one-half of the total base period earnings, whichever is less. The benefit year is a 52-week
period starting on the effective date of a new UI claim. The base period consists of four calendar quarters of three
months each. When a base period begins and which calendar quarters are used depends on the date the claim begins
and whether the claim is for UI or for Disability Insurance (DI).
For UI, there are two types of base periods that may be used to establish a claim: the Standard Base Period (SBP)
and the Alternate Base Period (ABP). The SBP is the first four of the last five completed calendar quarters prior to
the beginning date of the UI claim. If a claimant does not have sufficient wages in the SBP to establish a claim, the
Employment Development Department (EDD) will consider whether the claimant qualifies to file a claim using the ABP.
The ABP is the four most recently completed calendar quarters prior to the beginning date of the claim. The ABP can
only be used to file a UI claim when there are not enough wages earned in the SBP to file a monetarily valid UI claim.
Refer to page 92 for more information about the ABP.
Current Weekly UI Benefit Amount Maximum Charged to Reserve Account
Year Minimum Maximum for Each Employee for a Regular Claim
2024 $40 $450 $11,700
2023 $40 $450 $11,700
Benefit Qualifications
To be eligible for UI benefits, claimants must: A claimant may be ineligible for UI benefits if the claimant:
Insurance
• Be unemployed through no fault of their • Was discharged for misconduct connected to their work, proof of Unemployment
own. misconduct rests with the employer.
• Be totally or partially unemployed and • Voluntarily quit without good cause, includes quitting for personal
registered for work with the EDD as reasons, to go to school, or to move.
required. • Files a UI claim during a recess period, if they worked for a Benefits
• Accurately report all earnings during their school employer, and had reasonable assurance of returning to
weekly claim certification – even those work for a school employer.
from part-time or temporary work. • Refused suitable work without good cause.
• Be physically able to work in their usual • Failed to take part in reemployment services.
occupation or in other work for which they • Failed to apply for a job when referred by a public employment
are reasonably qualified. office.
• Be available for work by being ready • Failed to make reasonable efforts to look for work.
and willing to immediately accept suitable • Failed to comply with regulations.
work in their usual occupation or in an • Made false statements or withheld information for the purpose of
occupation for which they are reasonably receiving UI benefits.
qualified. • Is not legally entitled to work in the U.S.
• Be actively seeking work on their own • Is not able to work or is not available for work.
behalf. • Is working full-time or earns wages totaling more than 25 percent
• Have received a minimum amount of their weekly UI benefit amount.
of wages during the base period. For • Voluntarily left work due to a trade dispute.
additional information, refer to the
Qualifying UI Wages section on page 85. Certain types of employees are not covered for UI benefits. For
additional information, refer to:
• Comply with regulations in regard to filing
claims. • Information Sheet: Types of Employment (DE 231TE).
Once a claim is filed, EDD staff will determine • Information Sheet: Types of Payments (DE 231TP).
if there are eligibility issues. An EDD The DE 231TE and DE 231TP are available at
representative may call employers as well as Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_
claimants to resolve eligibility issues. publications.htm).
edd.ca.gov 84 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Qualifying UI Wages To have a valid UI claim, individuals must have earned: • $1,300 or more in covered employment wages in one quarter of the base period, or • $900 or more in covered employment wages in the base period quarter with the highest earnings and earned at least 1.25 times the high quarter earnings during the entire base period. Certain types of payments made to employees are not considered covered employment wages for UI purposes. For additional information, refer to Information Sheet: Types of Payments (DE 231TP) (PDF) (edd.ca.gov/pdf_pub_ctr/ de231tp.pdf). The table shows if certain types of jobs and types of income are taxable for UI. If the table shows that a job or type of income is not subject to UI tax, then that income is excluded from establishing a UI claim. UI Eligibility Determination The EDD schedules fact-finding phone interviews or sends questionnaires when there are eligibility questions regarding a claim. Our staff will talk to the claimant, employer, and appropriate third parties as necessary to make a decision. Based on the decision, benefits will either be paid or denied. If benefits are denied, a notice will be issued to the claimant. If the employer responds timely to the first notice sent by the EDD and addresses the issue being decided, a notice will also be sent to the employer. Note: The maximum amount an employer can be charged on a regular claim is $11,700. Refer to Benefit Amount on page 84. In addition, an employer’s reserve account may be subject to charges for benefits paid on a Training Extension (TE) claim. Claimants who have been approved for California Training Benefits, a program established to retain displaced workers who need new skills to return to work, may be eligible for a TE claim. A claimant with a TE claim is eligible to receive a maximum of 52 times their weekly benefit amount on the regular claim, which includes the maximum benefit award of the regular claim. How to Designate an Agent or Single Address Tax-Rated Employers or Reimbursable Employers Tax-Rated or Reimbursable Employers may make address changes or designate an agent by contacting the EDD Tax Insurance Branch. Refer to Changes to Your Business Status information on page 70. Unemployment Reimbursable Employers Public entity and nonprofit employers should also submit the single agent address or agent information to the EDD Tax Branch to have the address on file changed. To have the Notice of Unemployment Insurance Claim Filed (DE 1101CZ) and tax forms sent to the designated single address, refer to Changes to Your Business Status Benefits information on page 70. In addition, public entity and nonprofit employers and their agents must elect to have the notice of new or additional claim (DE 1101CZ or DE 1101ER) sent to a designated single address, per section 806 of the California Unemployment Insurance Code. Send requests for designation of a single address to: Employment Development Department Unemployment Insurance Division, MIC 40 PO Box 826880 Sacramento, CA 94280-0001 Fax: 1-916-654-8117 How to Request an Electronic DE 1545 Employers and their agents may electronically obtain the Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) through the Electronic Data Interchange (EDI). To obtain information about EDI, contact: Employment Development Department Employer Assistance Unit, MIC 16 PO Box 826880 Sacramento, CA 94280-0001 Phone: 1-916-464-2325 edd.ca.gov 85 Taxpayer Assistance Center 1-888-745-3886 |
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Responding to Notices
You need to respond timely and in writing to the Notice of Unemployment Insurance Claim Filed (DE 1101CZ or
DE 1101ER), Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545), or the Notice of Potential
Increased Liability for Training Extension Benefits (DE 1545TE) if:
• The claimant was terminated or voluntarily quit.
• You have knowledge of information that might affect the claimant’s eligibility for UI benefits.
• The claimant’s name and Social Security number are not correct.
• You want a written decision of eligibility that provides your appeal rights to the EDD’s decision.
• The claimant’s work was in non-covered employment for UI purposes and the wages should not be used to
establish a UI claim, including work performed as an elected official.
If you believe the claimant is not entitled to benefits, it is important to protest in writing when you receive the first notice
and within the protest time limits. Refer to page 87 for the Claim Notices and Protest Time Limits table. Your response
must include any facts that may affect the claimant’s eligibility for UI benefits or the potential liability of your UI reserve
account for benefits paid to the claimant.
Protests to the DE 1101CZ, DE 1101ER, DE 1545, DE 1545R, or DE 1545TE should be in writing and mailed to the
address noted on the form within the protest time limits of that form. Employers and third-party administrators can elect
to electronically receive and respond to the EDD’s Notice of Unemployment Insurance Claim Filed (DE 1101CZ) using
SIDES (edd.ca.gov/SIDES). Protests may be written on the notice or included in a separate letter and should contain
the following information:
• Employer’s payroll tax account number, name, and address.
• Claimant’s name and Social Security number.
• Beginning date of the claim.
• Date of separation from employment.
• Dates of separations and rehires during and following the quarters shown on the DE 1545.
• Information supporting your belief of the claimant’s ineligibility. Refer to page 84 for a list of disqualifying events.
Protests should include specific facts and circumstances. General statements (for example, employee was fired
for misconduct) should be supported with specific events and documentation. This will result in better eligibility
decisions based on the facts.
Insurance
• If the wage information listed on the DE 1545 or DE 1545TE is incorrect, inform the EDD in writing at: Unemployment
Employment Development Department
Employers Assistance Unit, MIC 16
PO Box 826880
Sacramento, CA 94280-0001
Benefits
Include the following information with your correction of wage information:
{ Employer’s payroll tax account number, name, and address.
{ Claimant’s name and Social Security number.
{ Beginning date of the claim.
{ Correction to the wage information. Please provide supporting documentation to the correction,
such as a copy of the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) or
Quarterly Contribution and Wage Adjustment Form (DE 9ADJ).
{ Name, signature, and phone number of the employer or employer representative preparing the wage
correction.
{ Date of the wage correction.
• The protest should be signed by the person having personal knowledge of the facts or having access to records
containing the facts.
Note: If a written protest is not submitted, or submitted untimely for the DE 1101CZ, DE 1101ER, DE 1545, or DE
1545TE, you waive your right to protest your UI reserve account’s potential liability for benefits paid to the
claimant and your right to appeal the EDD determination.
edd.ca.gov 86 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Subsequent Benefit Year If you receive a notice that a subsequent benefit year has been established, you must resubmit any facts you furnished on the initial Notice of Unemployment Insurance Claim Filed (DE 1101CZ or DE 1101ER) to be entitled to a determination or ruling based on such facts for the later benefit year. Claim Notices and Protest Time Limits Notice Postmarked Within DE 1101CZ or DE 1101ER 10 calendar days of the date mailed to you. The date is printed on the top right side of the DE 1101CZ and the Mailed to the last employer when a current or former DE 1101ER. employee files a new UI claim or an existing claim is reopened. DE 1545 The deadline to submit a ruling request is located on the top right side of the DE 1545. Issued to all base period employers after a claimant receives the first UI payment. This notice informs each To request a ruling, submit separation information within employer of the wages used to establish the claim and 15 calendar days from the mail date. If wage information the amount of potential charges to their UI reserve is incorrect, submit the information within 30 calendar account for that claim. days. Note: Employers and their agents may obtain the DE 1545 electronically. Refer to How to Request an Electronic DE 1545 on page 86. DE 1545TE 15 calendar days from the mail date. Mailed to base period employers only when a former employee has been approved for the California Training Benefits (CTB) program. This form will inform you of the maximum amount of potential benefits payable, Insurance including training extension benefits, and the amount Unemployment of potential charges to your UI reserve account. When protesting a former employee’s eligibility for the CTB program, employers should address the particular criteria that individuals must meet under section 1269 and 1269.1 of the California Unemployment Insurance Benefits Code. Note: If you respond untimely, provide the reason you are submitting the eligibility information untimely and the EDD will determine if you had good cause for not submitting your response timely. If there is a finding of good cause, you will be entitled to receive a notice of determination or ruling. If it is determined that you did not have good cause for the late response, a Response to Employer Communication (DE 4614) will be issued. This form can be appealed if you disagree with the determination. Also, if you respond untimely with eligibility information, the EDD will conduct a determination of eligibility with the claimant regardless of whether you are entitled to a notice of determination or ruling. For the latest tax news and employer resources, visit California Employer News and Updates (edd.ca.gov/payroll_taxes/employer-news.htm). Subscribe to the EDD no-cost email subscription services (edd.ca.gov/about_edd/get_email_notices.htm). edd.ca.gov 87 Taxpayer Assistance Center 1-888-745-3886 |
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Notices of Determination, Ruling, or Modification
You will receive one of the following DE 1080 notices in response to eligibility issues you reported on the Notice
of Unemployment Insurance Claim Filed (DE 1101CZ or DE 1101ER), Notice of Wages Used for Unemployment
Insurance (UI) Claim (DE 1545), or the Notice of Potential Increased Liability for Training Extension Benefits
(DE 1545TE).
Notice Purpose
DE 1080CZ: Reimbursable Employers
• Notice of Determination Sent to an employer who responds timely to a DE 1101CZ or DE 1101ER, and
who submits information about quits and discharges. The notice informs the
employer whether or not the claimant was found eligible for Unemployment
Insurance (UI) benefits.
Tax-rated and Reimbursable Employers
Sent to an employer who responds timely to a DE 1101CZ, DE 1101ER, DE
1545, or DE 1545TE, or who provides eligibility information about issues other
than quits or discharges that can affect a claimant’s eligibility for UI benefits,
such as job refusals or a claimant’s unavailability for work because of school
attendance, lack of child care, etc. The notice informs the employer whether
or not the claimant was found eligible to receive UI benefits. Refer to page 84
for a list of disqualifying events.
• Notice of Determination/Ruling Sent to a tax-rated employer who responds timely to a DE 1101CZ or
DE 1101ER with eligibility information regarding a voluntary quit or discharge.
The ruling portion of this notice informs the employer whether or not the
reserve account will be charged for UI benefits paid.
• Notice of Ruling Sent to a tax-rated employer who responds timely to a DE 1545 with
separation information. The separation must have occurred during or after the
base period of the claim. This notice informs the employer whether or not the
reserve account will be charged for UI benefits paid.
DE 1080M: Sent to the employer who previously received a DE 1080EZ stating that the Insurance
claimant was disqualified. This form informs the employer that the claimant’s Unemployment
• Notice of Modification
disqualification period is over. This notice does not change the original ruling
issued to the employer.
Note: Employers who finance UI coverage under one of the reimbursable financing methods receive Notices of Benefits
Determination, but do not receive Notices of Ruling because they do not have a UI reserve account.
The Notice of Potential Increased Liability for Training Extension Benefits (DE 1545TE) provides base-period
employers with a timely notice of maximum amount of potential UI benefits, including training extension benefits that
may be charged to their accounts. This form is mailed to base-period employers only when a former employee has
been approved for the California Training Benefits (CTB) program. When protesting a claimant’s eligibility for the CTB
program, employers should address the particular criteria that individuals must meet under sections 1269 and 1269.1
of the CUIC.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 88 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Unemployment Insurance Benefits – Appeal Rights You have the right to file an appeal if you do not agree with a decision made by the Employment Development Department (EDD) about your: • Former employee’s right to receive UI benefits. • UI reserve account being charged for benefits paid to a former employee. You must send your written appeal to the EDD within 30 calendar days of the date the decision was mailed to you. The EDD will send you an acknowledgement of receipt and registration of your appeal with the phone number for the Office of Appeal hearing the case. The Office of Appeal will schedule a hearing with an Administrative Law Judge (ALJ). Both you and your former employee will be notified of the date, time, and place of the hearing at least 10 days before the hearing date. If you are filing an appeal to a Notice of Ruling (DE 1080CZ), the employee is not considered a party to the proceeding and is not notified of the hearing. The ALJ will conduct a hearing and give all interested parties the opportunity to present their evidence. The ALJ will consider the facts presented at the hearing and issue a written decision that is mailed to all concerned parties. If you do not agree with the ALJ’s decision, you may appeal to the California Unemployment Insurance Appeals Board (CUIAB). The CUIAB reviews appeals to decisions rendered by the ALJ. Both the CUIAB and the ALJs operate impartially and independently of the EDD. The CUIAB provides the following publications to assist in filing an appeal and preparing for an administrative hearing: • Appeals Procedure (DE 1433) • Office of Appeals Tax Hearing Information Pamphlet (DE 6412TF) For copies of these publications, write to the California Unemployment Insurance Appeals Board at the address shown on the following page. You may also download these forms from CUIAB (cuiab.ca.gov). If you have any questions about filing an appeal, please contact the EDD at 1-800-300-5616. Note: An EDD Appeal Form (DE 1000M) (PDF) (edd.ca.gov/pdf_pub_ctr/de1000m.pdf) is enclosed with all DE 1080s. Insurance Unemployment Benefits For the latest tax news and employer resources, visit California Employer News and Updates (edd.ca.gov/payroll_taxes/employer-news.htm). Subscribe to the EDD no-cost email subscription services (edd.ca.gov/about_edd/get_email_notices.htm). edd.ca.gov 89 Taxpayer Assistance Center 1-888-745-3886 |
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False Statement Penalty
Section 1142(a) of the CUIC provides that an employer or the employer’s agent may be assessed a cash penalty from
2 to 10 times the claimant’s weekly benefit amount if it is determined that the employer, employer’s representative,
employer’s officer, or employer’s agent willfully made a false statement or misrepresentation or failed to report a
material fact concerning the claimant’s termination of employment.
Section 1142(b) of the CUIC provides that an employer or the employer’s agent may be assessed a cash penalty from
2 to 10 times the claimant’s weekly benefit amount if it is determined that the employer, employer’s representative,
employer’s officer, or employer’s agent willfully made a false statement or representation or willfully fails to report a
material fact concerning the claimant’s reasonable assurance of reemployment as defined in section 1253.3 of the
CUIC.
Section 1142.1 of the CUIC provides that an employer may be assessed a cash penalty from 2 to 10 times the
claimant’s weekly benefit amount if it is determined that the employer, employer representative, employer officer,
or employer agent, where the claimant was performing services for an educational institution as defined in
section 1253.3, willfully makes a false statement or representation or fails to report a material fact concerning the
claimant’s termination of employment or regarding any week during which services were performed (as provided in
section 1253.3) or any time granted to the claimant for professional development while working for that employer.
If you are not in agreement with the Notice of Determination or Assessment Under UI Code Section 1142(A)
(DE 3807 SEP) or Notice of Determination or Assessment Under UI Code Section 1142(B) (DE 3807 RA), you may file
a Petition for Reassessment to an Administrative Law Judge (ALJ), of the California Unemployment Insurance Appeals
Board (CUIAB), refer to the Notice of Petition Rights (DE 2350). The CUIAB, established separate and apart from the
EDD, reviews, hears, and renders impartial and independent decisions in tax and benefit matters related to the CUIC.
Prepare an original and a copy of the petition. The petition may be informal but must be in writing and should:
• Show your EDD employer payroll tax account number and the date of the assessment. For faster processing,
enclose a copy of the DE 3807 SEP or DE 3807 RA with your petition.
• Provide the claimant’s name and Social Security number.
• Clearly indicate that it is a Petition for Reassessment.
• Describe the reason for the petition and specify the facts or grounds for requesting a reassessment. Insurance
Unemployment
• Be signed by you or your authorized agent.
• State your address or that of your agent, if any.
To be timely, the petition must be mailed or delivered to the office shown below within 30 calendar days from the date of Benefits
assessment. The time to protest can be extended by an ALJ for not more than 30 days but only if good cause for the
delay is shown. Mail or deliver the original and a copy of your petition for reassessment to:
California Unemployment Insurance Appeals Board
Sacramento Office of Appeals
2400 Venture Oaks Way, Suite 100
Sacramento, CA 95833-4224
Benefit Audits to Determine Fraud
The benefit audit process leads to the recovery of improper UI benefit payments and the potential reversal of related
charges to the employer’s reserve account when the EDD determines that the claimant was not entitled to UI benefits.
The EDD has several processes to detect and deter fraud; thereby, protecting the integrity of the UI program. The
Benefit Audit (DE 1296B) identifies individuals who may have improperly received UI benefits for weeks in which they
worked and had earnings. Each quarter, as part of the EDD fraud detection efforts, DE 1296B audit forms are mailed to
employers to request wage information for specific weeks that their California employees may have worked.
Each quarter, the EDD also runs a cross-match with other states’ wage records. If it appears an individual may have
worked in another state while receiving California UI benefits, then an Interstate Unemployment Insurance Benefit
Payment Audit (IB 8605) form will be sent to out-of-state employers.
edd.ca.gov 90 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | Benefit Audits to Determine Fraud continued Additionally, as part of our continuing efforts to detect and deter fraud, the EDD cross-matches the Social Security number and start-of-work date (SWD) on a daily basis from the New Employee Registry information reported by employers with UI benefit payment information. An accurate SWD, not the hire date, is important for this cross-match process. If a match is identified, a New Employee Registry Benefit Audit (DE 1296NER) audit form will be sent to the employer requesting earnings and eligibility information. The returned employer information is used to identify benefit overpayments and to recover the improper benefit payments. The DE 1296NER audit form enables the EDD to detect fraud up to six months sooner than the quarterly Benefit Audit Process and protects the UI Fund by reducing overpayments. Employers who have responded to the DE 1296NER audit form will not receive a DE 1296B for the same employee for the same quarter. Similar to the NER cross-match, the EDD runs the National Directory of New Hires (NDNH) cross-match on a weekly basis which identifies work earnings with employers in other states. When the NDNH cross-match identifies an overlap between the SWD reported by the employer and weeks the claimant certified for UI benefits, a New Hire Benefit Audit (DE 1296NBA) form is mailed to the employer. Employers are required by state and federal laws to respond to the DE 1296B, the DE 1296NER, the IB 8605, and the DE 1296NBA benefit audits. Employers’ participation in these processes is essential to detect potential fraud and to protect the integrity of the UI program. Send questions or comments about the benefit audit process to: Employment Development Department PO Box 3038, MIC 16A Sacramento, CA 95812-3038 Phone: 1-866-401-2849 For more information visit Benefit Fraud (edd.ca.gov/Unemployment/Completing_Benefit_Audit_Forms.htm). Back Pay Award Insurance Employees who receive UI benefits and later receive back pay awards or settlements must have the Back Pay Award Unemployment or settlement allocated to the period for which it was awarded. The EDD must be reimbursed an amount that equals the amount of UI benefits received if the Back Pay Award covers the same period for which UI benefits were paid. Back pay is considered wages and should be reported within 30 days from the settlement or agreement date. A determination must be made regarding who is responsible to repay the EDD for the overpaid benefit amounts. If the Benefits Back Pay Award agreement states that the employer will withhold overpayment amounts from the Back Pay Award or settlement, the employer is responsible for submitting the amounts withheld to the EDD to clear the overpayment. The employer must provide the claimant’s name and complete Social Security number and information concerning the period covered by the Back Pay Award. At the employer’s request, the EDD will determine the amount of UI benefits to be repaid, establish an overpayment, and notify the claimant and employer. Employer refers to both tax-rated and reimbursable employers. Reimbursable employers will receive credits against their future charges only after the liability has been paid. For further information, contact: Employment Development Department UI Overpayment Center, #017 PO Box 1043 Atwood, CA 92811-1044 Phone: 1-714-687-4400 Workers’ Compensation Benefits Employees who received UI benefits and later receive workers’ compensation benefits in the form of Temporary Total Disability (TTD) benefits, Vocational Rehabilitation Maintenance Allowance (VRMA), or settlements for the same period must repay the EDD an amount equal to the UI benefits received. For further information, contact: Employment Development Department Workers’ Compensation Specialist PO Box 2588 Rancho Cordova, CA 95670 Phone: 1-916-464-0713 edd.ca.gov 91 Taxpayer Assistance Center 1-888-745-3886 |
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Statement of Charges
Each September, the annual Statement of Charges to Reserve Account (DE 428T) is mailed to you. This statement
notifies you of the Unemployment Insurance (UI) benefit charges and credits to your reserve account from July 1
through June 30 of the previous fiscal year. Charges are itemized and based on the UI benefits paid to your former
employees. Charges to your reserve account may increase your UI contribution rate for the next calendar year. It
is important to review your statement carefully and respond timely if you do not agree with the charges. To protest
online, visit e-Services for Business (edd.ca.gov/eServices). You must provide a valid Letter ID for the period you
are protesting within 60 days of the issued date on the notice. File a protest in writing postmarked within 60 days
of the issued date on the notice. An extension of up to 60 days may be granted for good cause (refer to page 56) if
your request is submitted before the protest deadline. When filing your protest, you must include your Employment
Development Department (EDD) eight-digit employer payroll tax account number, the claimant’s name, Social Security
number, claim date, the dollar amount, total number of claimants protested, and the specific reason for protesting.
Protests with missing information will be returned.
Protest charges may be submitted online through e-Services for Business or by mail to:
Employment Development Department
Contribution Rate Group
PO Box 826831
Sacramento, CA 94230-6831
For a sample form and detailed instructions on how to file a protest, refer to the DE 428T Protest Sample Form
(DE 428C) by visiting Payroll Taxes – Forms and Publications (edd.ca.gov/en/payroll_taxes/forms_and_publications) or
contact the Taxpayer Assistance Center at 1-888-745-3886.
To ensure your DE 428T is received timely, please make the necessary updates to your address or agent information.
For your convenience, these updates can be submitted online using e-Services for Business.
Alternate Base Period
The Alternate Base Period (ABP) program requires the EDD to use more recently earned wages to calculate monetary
eligibility for new UI claims for unemployed individuals who do not qualify for a UI claim using the Standard Base
Period (SBP). The SBP uses the wages earned in the first four of the last five completed calendar quarters prior to the Insurance
beginning date of the UI claim. The ABP uses the wages earned in the four most recently completed calendar quarters. Unemployment
In addition to employers’ current quarterly wage reporting, if the ABP wages are not showing in the EDD database,
employers will be asked to provide the wages for claimants. At times, employers may be asked to provide wages
prior to the quarterly wage reporting. The EDD will only request wages from employers if it appears that claimants
have enough wages to qualify for a UI claim using the ABP. If it is necessary for the EDD to obtain the wages from the
Benefits
employer, the EDD will mail the employer a Request for Wages (DE 1919) to request wage information for each of the
five most recently completed quarters. This will assist the EDD in determining if the claimant qualifies for a claim using
the SBP or ABP. Employers have 10 days to respond to the EDD request.
In addition to mailing the employer a DE 1919, the EDD will mail the claimant an Affidavit of Wages (DE 23A) to request
the wage information. If the employer does not respond to the EDD request for wage information within the 10 days,
and the claimant provides the DE 23A along with tangible evidence of the wages earned, the EDD will file the claim
based on the wage information provided by the claimant.
If the base period wages on an ABP claim are later adjusted when the quarterly wages are reported by the employer,
an overpayment may not be established on the ABP claim unless the claim was based on fraudulent information
provided by the claimant. Meaning, if employers do not respond timely to the EDD original DE 1919, they may incur
reserve account charges they might not have otherwise incurred.
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 Enlarge image | Layoff Alternatives Partial UI Claims The Partial Unemployment Insurance (UI) Claim program enables employers to keep trained employees who are partially employed during slow business periods. Employers may use the Partial UI Claim program if employees are temporarily working reduced hours or have been placed on layoff status for no more than two consecutive weeks. For information about partial claims and the partial forms, refer to the Notice of Reduced Earnings (DE 2063) and Notice of Reduced Earnings (Fisherperson) (DE 2063F) by visiting Partial Claims FAQs (edd.ca.gov/en/unemployment/partial_ claims). If you participate in the program, you should: • Instruct your employees to call the EDD UI toll-free numbers to file a UI claim by phone. • Instruct your employees to advise the EDD they are participating in the Partial UI Claims program. • Complete the employer portion of the Notice of Reduced Earnings (DE 2063) and issue it to your employees. • Instruct employees to complete and sign the DE 2063 and mail it to the EDD. If an employee has no wages and does not work for two consecutive weeks, instruct the employee to contact the Employment Development Department (EDD) to obtain the regular Continued Claim (DE 4581) form. Participation in this program may increase the employer’s UI tax rate. For more information about partial UI claims, contact one of the toll-free UI phone numbers on page 106 or visit UI Claims (edd.ca.gov/en/unemployment/partial_claims). Work Sharing Program The Work Sharing program is available to employers who reduce employee wages and hours as an alternative to a layoff. The affected workforce or work units must consist of two or more employees who comprise at least 10 percent of the workforce or work units and the employer must meet other requirements to participate. The employer must sign a Work Sharing (WS) Unemployment Insurance Plan Application (DE 8686) with the EDD and comply with all requirements to remain eligible for participation. The DE 8686 must be periodically renewed. Participation in this program may increase the employer’s UI tax rate. If you are interested in participating in the program or would like Insurance additional information, visit Work Sharing claims (edd.ca.gov/WorkSharing) or contact: Unemployment Employment Development Department Special Claims Office PO Box 419076 Rancho Cordova, CA 95741-9076 Benefits Phone: 1-916-464-3343 Fax: 1-916-464-2616 Alternate fax: 1-916-464-3333 Note: Employees participating in the Work Sharing or Partial Claims programs cannot use Tele-Cert or the EDD UI Online to certify for UI weekly benefits. Participants of these programs are required to continue using the existing paper continued claim form by mail. Notice of Layoff Employers who have employed 75 or more full and part time employees in the preceding 12 months and are planning plant closures, or layoffs of 50 or more employees within a 30-day period, or relocation of at least 100 miles affecting any number of employees, must give affected employees at least 60 days written notice. Employees must have been employed for at least six of the 12 months preceding the date of required notice to be counted. Refer to the Plant Closure or Mass Layoff section on page 74 for additional information. Wages Notices In the event of a layoff or business closure involving 10 or more employees, the EDD Wages Notice Group will investigate and post Electronic Wages Notices (EWN) for staff in the EDD offices to use. The EWNs contain wage findings (for example, findings on in-lieu-of-notice pay and bonuses) to ensure consistent determinations when several employees may be affected by the same set of facts. For additional information, visit mass layoffs and wage notices (edd.ca.gov/unemployment/mass_layoffs_and_wage_notices.htm). edd.ca.gov 93 Taxpayer Assistance Center 1-888-745-3886 |
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State Disability Insurance Program
The State Disability Insurance (SDI) program provides Disability Insurance (DI) and Paid Family Leave (PFL) benefits to
eligible workers who need to take time off work due to a disability or family leave. DI is a component of the SDI program.
DI provides partial wage replacement benefits to eligible California workers who have a loss of wages when they are
unable to work due to a non-work-related illness, injury, or pregnancy. PFL is another component of the SDI program. It
covers family leave. PFL provides benefits to eligible workers who take time off work to care for a seriously ill child, parent,
parent-in-law, grandparent, grandchild, sibling, spouse, or registered domestic partner. Benefits are available to new
parents who need time off work to bond with a new child through birth, adoption, or foster care placement. Benefits are
also available to eligible workers who take time off work to participate in a qualifying event because of a spouse, registered
domestic partner, parent, or child’s military deployment to a foreign country.
Taxes – Who Pays for State Disability Insurance?
The SDI program, which includes DI and PFL, is funded through mandatory employee payroll deductions for most
California workers. California law requires employers to provide coverage for employees with payroll in excess of $100
in a calendar quarter. There are a few exceptions. Some of those specifically excluded are:
• Some domestic workers.
• Some governmental employees.
• Employees of interstate railroads.
• Employees of some nonprofit agencies.
• Individuals claiming a religious exemption.
The SDI tax rate may be adjusted annually to not more than 1.5 percent (.015) or less than 0.1 percent (.001)
depending on the balance in the Disability Fund. Employee contributions withheld are paid by the employer to either
the Disability Fund or a Voluntary Plan (refer to page 95).
Employee Benefits
Eligible employees may file for DI benefits for each occurrence of disability or PFL benefits up to the maximum number
of weeks allowed within any 12-month period to care, bond or participate in a qualifying event because of a family
member’s military deployment to a foreign country. The brochure Disability Insurance Provisions (DE 2515) contains
general information on DI eligibility. The Paid Family Leave Brochure (DE 2511) contains general information on PFL
eligibility. The Claim for Disability Insurance (DI) Benefits (DE 2501) and Claim for Paid Family Leave (PFL) Benefits
(DE 2501F) are paper forms that contain applications to file for benefits and additional program information. Employees
can also apply electronically through SDI Online (edd.ca.gov/disability/sdi_online.htm).
California employers whose employees are subject to SDI contributions must provide new employees the DE 2515
and the DE 2511 and post the Notice to Employees (DE 1857A) poster. The California Unemployment Insurance
Code (CUIC) requires employers to provide general DI information to each employee unable to work due to a non-
work-related illness, injury, or pregnancy. Employers are also required to provide PFL information to each employee
requesting time off to care for a seriously ill family member, to bond with a new child, or to participate in a qualifying
event resulting because of family member’s military deployment to a foreign country. The brochures and applications
are provided to employers at no cost. Additional copies may be ordered at EDD Forms (edd.ca.gov/forms) or contact
the Taxpayer Assistance Center at 1-888-745-3886.
State Disability Insurance
Employer Claim Notices
When a DI claim is filed, the employers reported on the DI claim form will receive a Notice to Employer of Disability
Insurance Claim Filed (DE 2503). When a PFL claim is filed, the employers will receive a Notice of Paid Family Leave
(PFL) Claim Filed (DE 2503F). Employers are required to complete and return the DE 2503 or DE 2503F within two
working days. The DE 2503 can also be submitted electronically using SDI Online (edd.ca.gov/disability/sdi_online.htm).
To deter fraud, respond immediately if you are not the employer shown on the DE 2503 or DE 2503F, or if the individual
filing for benefits:
• Is not your employee.
• Has quit their job.
• Is receiving wages.
• Has not stopped working.
• Is known to be working for another employer.
Note: Your Unemployment Insurance reserve account will not be affected when your employees file DI or PFL claims.
Because employees pay for DI and PFL through payroll deductions, you will not be notified of claimant employee
eligibility for DI and PFL benefits.
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 Enlarge image | SDI Online SDI Online is an electronic claim filing system available to employers, individuals filing for benefits, physicians or practitioners, Voluntary Plan employers, and third-party administrators for submission of DI and PFL claim information. Employers can securely submit employee information (for example, wages earned, last day worked, etc.) for DI claims online. For additional information, visit SDI Online (edd.ca.gov/en/disability/SDI_Online). Voluntary Plan California law allows an employer to apply to the EDD for approval of a Voluntary Plan (VP) for the payment of DI and PFL benefits in place of the mandatory SDI coverage. A VP must provide all the benefits of SDI, at least one benefit that is better than SDI, and it cannot cost employees more than SDI. To be approved for a VP, the employer must post a security deposit with the EDD. Once a VP is approved, the employer is no longer required to send SDI withholdings to the EDD for those employees covered by the VP. Instead, if the plan is paid by the employees, the employer holds the VP contributions in a trust fund to pay DI or PFL benefit claims and approved expenses. The employer may enlist a greater benefit by paying for the plan rather than having the employees pay for it. The VP employer pays a quarterly assessment to the EDD based on the taxable wages of employees participating in the plan and other factors. A VP must provide better coverage without additional cost to the employees. Based on claims experience, excess funds may be used to increase benefit levels or lower contributions. Please note that any money collected for VP purposes must be used only for the benefit of employees who contribute to the plan. An employer considering a VP commitment should be aware that the employer takes ultimate responsibility for the plan benefits and expenses. If the accumulated VP trust fund is inadequate to cover benefits or expenses, the employer is responsible to cover the deficit. The employer may loan or gift the plan: any loans made to the VP may be recovered from future excess VP trust funds. If a plan terminates and there are insufficient trust funds, the employer must assume the financial obligation until all plan liabilities have been met. For more information on VP options, refer to the Employers’ Guide to Voluntary Plan Procedures (DE 2040) (PDF) (edd.ca.gov/pdf_pub_ctr/de2040.pdf) call 1-916-653-6839 (TTY users dial the California Relay Service 711), or email VPProgram@edd.ca.gov. Self-Employed Benefits Any self-employed individual who receives the major part of their income from the trade, business, or occupation in which they are self-employed may elect coverage for themselves. Under provisions in the CUIC, self-employed individuals who are employers, may elect UI and SDI or SDI coverage only for themselves. Self-employed individuals who are not employers, may only elect SDI coverage for themselves. Self-employed individuals who elect coverage pay at a rate determined by the prior annual combined usage of all participants. For more information on elective coverage, refer to the Information Sheet: Elective Coverage for Employers and Self-Employed Individuals (DE 231EC) (PDF) (edd.ca.gov/pdf_pub_ctr/de231ec.pdf). For additional information, refer to the Fact Sheet: Disability Insurance Elective Coverage Program (DIEC) (DE 8714CC) (PDF) (edd.ca.gov/pdf_pub_ctr/de8714cc.pdf) or call the Taxpayer Assistance Center at 1-888-745-3886. State Disability Insurance Workers’ Compensation Insurance Workers’ compensation insurance is an employer paid insurance that provides benefits to eligible workers experiencing a loss of wages when they are unable to perform their regular or customary work due to an occupational illness or injury. Generally, employees are not eligible for SDI when receiving workers’ compensation benefits unless the SDI rate is greater than the workers’ compensation rate. For additional information, visit the Department of Industrial Relations (dir.ca.gov/dwc). If you have any employees, you are required by law to have workers’ compensation insurance. Failure to do so is a crime and may result in penalties and closure of your business. If you have questions about workers’ compensation insurance or how to obtain coverage, contact your insurance agent or the Division of Workers’ Compensation at 1-800-736-7401. SDI Fraud To provide affordable benefits to eligible workers, the SDI program has systems in place to detect and deter fraud. Help fight fraud (edd.ca.gov/about_edd/fraud.htm) by reporting suspected fraudulent activity to the Ask EDD (askedd.edd. ca.gov/AskEDD/s/categorydetails?category=Report_Fraud) fraud reporting form, or contact the Fraud hotline at 1-800- 229-6297 or fax 1-866-340-5484. edd.ca.gov 95 Taxpayer Assistance Center 1-888-745-3886 |
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Employment and Training Services
Workforce Services Training Services Employment and
The Employment Development Department (EDD) provides a comprehensive range of employment and training
services in partnership with state and local agencies through numerous America’s Job CenterSMof California (AJCC)
locations statewide. The EDD administers several federal employment and training programs, the largest being the
Workforce Innovation and Opportunity Act (WIOA) Title I Adult, Dislocated Worker and Youth programs and the Title III
Wagner-Peyser Act Employment Service program. These programs provide job seekers with access to employment,
education, training, and supportive services to succeed in California’s labor market and help match employers with the
skilled workers they need to compete in the economy.
Employers may access the following services offered by the WIOA and Wagner-Peyser programs at an AJCC:
• Applicant screenings and referrals • Job placement assistance
• Recruitment services • Labor market information
• Business closure assistance • On-the-job training
• Customized training • CalJOBSSM
To locate your nearest AJCC, visit the EDD’s Office Locator (edd.ca.gov/Office_Locator).
SM
CalJOBS
CalJOBS SM is California’s online labor exchange system which provides quick access to a large pool of job-ready
candidates. Employers can post job openings, browse resumes, and find qualified candidates for employment.
Employers without internet access or who have special requirements, can be served by customer service
representatives who take job opening information by phone or fax, and assist employers in finding qualified applicants.
There is no fee to use CalJOBSSM .
To register with CalJOBSSM , you will need your EDD employer payroll tax account number.CalJOBSSMVisit(caljobs.
ca.gov) or call the CalJOBS SM Employer Help Desk at 1-877-622-4997 for assistance. If you do not have an EDD
employer payroll tax account number, refer to page 7 for information about obtaining one.
Visit employment and training services (edd.ca.gov/jobs_and_training/Employer_information.htm) for more information
or locate your nearest America’s Job Center of CaliforniaSM (edd.ca.gov/Office_Locator).
Employment Training Panel
The Employment Training Panel (ETP) is a statewide business-labor training and economic development program.
The ETP provides funding to employers to assist in upgrading the skills of their workers through training that leads
to good paying, long-term jobs. The ETP was created in 1982 by the California State Legislature and has invested
approximately $1.9 billion for the successful training and employment retention of more than 1.5 million workers by over
96,000 California businesses to date. The ETP is a funding agency, not a training agency. Businesses determine their
own training needs and how best to provide training.
The ETP funds training to foster job creation and the retention of workers in secure, full-time employment in targeted
industries in order to improve California’s competitiveness in a global economy and to advance the skills of the state’s
workforce. The ETP’s Core Funding Program primarily funds retraining of currently employed workers in companies
threatened by out-of-state competition and has placed special emphasis on training for small businesses with fewer
than 100 employees in California.
Funding
The legislature established the Employment Training Tax (ETT) in 1982. All tax-rated employers, including new
employers, are subject to the ETT. Employers with positive reserve accounts are assessed 0.1 percent (.001) on the
first $7,000 of each employee’s wages. Employers do not pay the ETT while their accounts have a negative reserve
balance, but they must pay a higher rate of Unemployment Insurance (UI) tax. The maximum ETT collected is $7 per
employee, per year. The ETP’s Core Funding Program is funded by the ETT. The ETP has also received additional
funding for alternative programs. This additional funding has been through partnerships with the California Energy
Commission (CEC), as well as through funding from the Labor and Workforce Development Agency (LWDA) to fund
specific training programs.
How Is ETP Different?
The ETP’s performance-based contracts ensure that ETP funded training results in good-paying, secure jobs. Before
an employer may earn training cost reimbursement, trainees must receive a certain number of training hours and must
complete the required retention period at their job, depending on the contract type, as well as meet the required ETP
minimum wage. The employer determines the training courses, trainers, and types of training that best meet their
business needs.
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General Information
Training Services Employment and The ETP contracts directly with tax-rated employers, groups of employers, including associations and chambers of
commerce, training agencies, vocational schools, Workforce Development Boards (WDB), and grant recipients under
the Workforce Innovation and Opportunity Act (WIOA).
Under its Core Funding Program, the ETP funds the following types of training to promote a healthy labor market in
a growing and competitive economy:
• Retraining – Helps companies facing out-of-state competition by upgrading the job skills of current employees.
• New-Hire Training – Trains unemployed workers eligible to receive California UI benefits or who have exhausted
UI benefits within 24 months of the start of training.
• Special Employment Training (SET) – The ETP provides limited funding for SET projects to improve the skills
and employment security of frontline workers (workers directly producing goods or services) in occupations
that pay at least the state average hourly wage. SET projects are not subject to ETP’s out-of-state competition
requirement, but are a priority for workforce training. SET funding also allows training of frontline workers who
earn below the state average, if they are in the following categories:
{ Workers in High Unemployment Areas – Provides training funds for workers in areas where the
unemployment rate is significantly higher than the state average.
{ Small Business Skills – Training for small business owners to enhance the competitive position of
their business. Owners must have at least one, but no more than nine, full-time employees.
{ Workers with Multiple Barriers to Employment – Training for individuals with barriers to full-time
employment, such as, but not limited to, physical disabilities, lack of work history, and limited
communication and literacy skills.
{ Seasonal Industries – Training funds for workers employed by companies in seasonal industries.
For more information, including how to apply for funds, eligible entities, training methods, reimbursement rates, and
ETP Annual Reports, visit ETP (etp.ca.gov). Interested parties may also contact one of the following ETP offices:
Sacramento Central Office ..........................................1-916-327-5640
North Hollywood Regional Office ................................1-818-755-1313
Sacramento Regional Office .......................................1-916-327-5439
San Diego Regional Office ..........................................1-619-881-1777
San Francisco Bay Area Regional Office ....................1-650-655-6930
Trade Adjustment Assistance
The Trade Adjustment Assistance (TAA) program is a federal program that assists U.S. workers who have lost or may
lose their jobs as a result of foreign trade.
The TAA program is administered by the EDD and provides benefits and services to workers who are a part of
a certified worker group and who are determined eligible for individual benefits and services, including: training,
employment and case management services, job search and relocation allowance, and income support while attending
approved training. To obtain and file a Petition for Trade Adjustment Assistance (ETA 9042), workers may visit the
U.S. Department of Labor website (dol.gov/agencies/eta/tradeact/petitioners), contact any America’s Job Center of
CaliforniaSM, or contact the EDD TAA State CoordinatorWSB_TAA@edd.ca.govat .
For more information about the TAA program, visit the EDD’s TAA webpage at (edd.ca.gov/en/Jobs_and_Training/
Trade_Act).
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Work Opportunity Tax Credit
The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers for hiring individuals from Training Services Employment and
certain target groups who have consistently faced significant barriers to employment.
To be considered for the tax credit, employers must submit properly completed forms to the EDD within 28 days of the
employee’s start date to determine if their new hire meets the eligibility criteria.
For identification of target groups and additional information, visit Work Opportunity Tax Credit (edd.ca.gov/wotc), call
1-866-593-0173 or email WOTCSupport@edd.ca.gov.
eWOTC
eWOTC is an online service to submit, view, and manage Work Opportunity Tax Credit Request for Certification
applications. This system significantly increases efficiency in processing new applications and decreases the waiting
period for approvals.
To take full advantage of the benefits offered by eWOTC, employers with 25 or more employees and all
agents or consultants must complete a one-time eWOTC enrollment (edd.ca.gov/wotc) to be able to submit WOTC
Request for Certification applications online.
Employers with 24 employees or less, and without agent or consultant representation, are also encouraged to submit
new applications online through eWOTC, but they may also mail applications to the address below. Mailed applications
will take longer to process.
Employment Development Department
Work Opportunity Tax Credit Authorization Center
2901 50th Street
Sacramento, CA 95817
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
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Labor Market Information
The Labor Market Information Division (LMID) collects, analyzes, and publishes information about California’s labor
market and economy. Labor market information helps employers, policy makers, and researchers develop plans and
make important business decisions.
What Labor Market Information Is Available Online?
To access labor market data that is of interest to employers and the business community, visit the LMID website
(labormarketinfo.edd.ca.gov). Labor market information is organized by customer type. Select LMI by Customer to find
information specific to employers’ needs, such as:
• Affirmative Action and Equal Employment Opportunity Planning Information – Get population, labor force, and
summary occupational information to help with developing affirmative action programs.
• Labor Market Information for Employers – Find links to wage statistics, benefits information, data for your business
Labor Market Information plans, local labor market profiles, and more.
• National Compensation Survey – A federal survey of employee salaries, wages, and benefits.
• Quarterly Census of Employment and Wages – The program serves as a near census of monthly employment
and quarterly wage information at the state and county levels and provides the most detailed industry data
available.
• Local Area Profiles – Find an overview of labor market information in the state or a county, including employment
and unemployment, industry payroll information, wages, the consumer price index, and more.
• Employment Projections – Estimates the changes in industry and occupational employment over time resulting
from industry growth, technological change, and other factors.
Information about workplace issues, including those related to benefits, meal breaks, and pay are available from the
Department of Industrial Relations (dir.ca.gov).
For assistance, contact the LMID at 1-916-262-2162 or your local Labor Market Researcher
(labormarketinfo.edd.ca.gov/file/resource/LMIConsultants.pdf).
Multiple Location and Function Employers
When an employer maintains a business with more than one physical location or conducts more than one business
activity or function at the same location, and the second location has a total of 10 or more employees, the employer is
considered to be a multiple establishment employer. A primary location is defined as the one with the highest number of
employees. If your firm fits the multiple location criteria and you are not currently completing a Multiple Worksite Report
(BLS 3020), contact the LMID’s Employment and Payroll Group at 1-855-728-7973.
Note: Filing the BLS 3020 is mandatory and must be done on a quarterly basis.
The LMID mails the federal form BLS 3020 to multiple worksite business owners at the close of each quarter (for
example, December 31, 2023). Employers have until the end of the following month (for example, January 31, 2024) to
return the BLS 3020 form to the Employment Development Department.
How Your Industry Code Is Determined
All businesses and government organizations are assigned an industry classification code from the North American
Industry Classification System (NAICS), which allows the U.S. Bureau of Labor Statistics to tabulate national and state
economic data by industry. Most new employers are assigned an industry code based on their response to Section
R (Industry Activity) of the Commercial Employer Account Registration and Update Form (DE 1). Each year, selected
employers are sent an Industry Verification Form (BLS 3023-NVS or NVM) to verify the accuracy of their industry code
and physical location address. This process is known as the Annual Refile Survey. Other employers, who have not yet
been assigned an industry code, may receive an Industry Classification Form (BLS 3023-NCA). Answer all questions
about your business and industry thoroughly when completing these forms. For additional information, call 1-800-562-
3366.
Note: The BLS 3023-NVS form can be filed electronically by using the Web ID and password provided by the Bureau
of Labor Statistics. To complete the form electronically, visit the Annual Refiling Survey (idcfars.bls.gov).
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Labor Market Information continued
The Importance of Occupational Information
The LMID collects data directly from employers primarily using surveys, such as the Occupational Employment and
Wage Statistics (OEWS) Survey, to learn about the occupations used by employers and the wages paid for those
occupations. The OEWS program produces employment and wage estimates annually for more than 800 occupations
by industry and geographic area.
Occupational information creates the basis of good decisions made by employers, job seekers, workforce and
economic development professionals, educators, public program planners, and policy makers. For example:
• Employers use occupational information for salary negotiations, to project future skills needs, and to keep a
competitive edge in the local community.
• Job seekers use occupational information to become better informed about the education, training, skill, and ability
requirements for specific occupations thus enabling them to make better decisions when preparing and applying Labor Market Information
for desired jobs.
• Economic developers use wage data for business attraction and retention.
• Educators and trainers use occupational information to identify areas where vocational and educational programs
are needed and to create or modify the curriculum to better prepare students to meet the needs of employers.
How will my information be used?
The information employers provide will be used for statistical purposes only. All identifying information for non-
government establishments will be held in strict confidence to the full extent permitted by law. OEWS information is
used to support education and training decisions to help build a skilled workforce.
How do I provide my information?
Reporting electronically is easy and secure. Employers can fill out our online form or upload or email a spreadsheet.
Many payroll systems will produce an electronic report with the information we need; remove personally identifiable
information including employee names and Social Security numbers. Data can be submitted by:
• Online: Go to idcfoews.bls.gov. Log in using your unique IDCF number
• Email: Send an electronic spreadsheet with the number of workers in each job classification along with the hourly
or annual wages to OEWSCalifornia@idcfmail.bls.gov.
• Mail: Send completed form in the enclosed postage-paid envelope
• Fax: 1-916-651-5780
• Phone: 1-800-826-4896
It is extremely important that employers respond to a request for information from the LMID. Our ability to obtain
information from employers about the occupations found in California is essential for the development of tools used by
decision-makers throughout our economy. If you have received an OEWS Survey, or would like more information about
this program, contact the EDD at 1-800-826-4896 or at LMIOccupationalSurvey@states.bls.gov.
To access occupational information, visit Labor Market Information (labormarketinfo.edd.ca.gov) and under the LMI by
Subject section, select Occupations or Wages.
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 Enlarge image | Information and Assistance by Topic If you have any questions regarding the following topics, contact the designated agency or office. TOPIC DESCRIPTION CONTACT California Personal To request the California PIT EDD (edd.ca.gov) Income Tax (PIT) withholding tables or for information Taxpayer Assistance Center: Withholding on whether payments are subject to 1-888-745-3886 California PIT withholding. Outside the U.S. or Canada, call 1-916-464-3502 California Tax Service This is a joint tax agency website. CTSC (taxes.ca.gov) Center (CTSC) It contains tax-related information from the Employment Development Department (EDD), the Franchise Tax Board (FTB), the California Department of Tax and Fee Administration (CDTFA), and the Internal Revenue Service (IRS). CalJOBS An online labor exchange system CalJOBS SMEmployer Helpdesk SM featuring self-service options to search Monday through Friday for jobs, build resumes, find qualified 8 a.m. to 4:30 p.m. (PT) candidates for employment, and gather information on education and Caljobsemployer@edd.ca.gov training programs. 1-877-622-4997 CalJOBSSM (caljobs.ca.gov) Employers and job seekers may Assistance contact the nearest America’s Job Central Office Workforce Services Division, Information Center of California SM for additional MIC 50 assistance. PO Box 826880 Sacramento, CA 94280-0001 To locate your nearest office, visit Office Locator (edd.ca.gov/Office_ Jobs and Training b y Topic Locator). (edd.ca.gov/Jobs_and_Training) a Disability Insurance (DI) DI is a component of the State EDD Disability Insurance: nd Disability Insurance (SDI) program. • English .........1-800-480-3287 DI provides partial wage replacement • Spanish .......1-866-658-8846 benefits to California workers who are TTY: 1-800-563-2441 unable to work due to a non-work- related illness, injury, or pregnancy. Employer/Licensed Health Professional Help Line: 1-855-342-3645 This phone number is dedicated to employers and licensed health professionals only. EDD Disability Insurance (edd.ca.gov/en/disability/disability_insurance) e-Services for Business A convenient and secure method for e-Services for Business managing your employer payroll tax (edd.ca.gov/Payroll_Taxes/e-Services_for_ account, filing most of your returns Business.htm) and reports, and paying tax deposits and liabilities online. Refer to page 50 Taxpayer Assistance Center: for additional information. 1-888-745-3886 edd.ca.gov 101 Taxpayer Assistance Center 1-888-745-3886 |
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TOPIC DESCRIPTION CONTACT
Economic Development The EDD Labor Market Information Labor Market Information
Division offers data on occupational (labormarketinfo.edd.ca.gov):
wages and outlook, employment by 1-916-262-2162
industry, and state and local labor
market.
Employee Eligibility to Under federal law, employers are U.S. Citizenship and Immigration Services
Work required to verify that every individual (www.uscis.gov)
(citizen, national, or other) whom they
hire has the right to work in the U.S. Business Liaison
Automated phone service:
The U.S. Citizenship and Immigration 1-800-357-2099
Services (USCIS) requires you to
complete an Employment Eligibility Request a copy of the Handbook for
Verification (Form I-9) for each person Employers: Guidance for Completing Form
hired to verify employment eligibility. I-9 (M-274).
Employer Requirements The Taxpayer Assistance Center can Taxpayer Assistance Center
answer your payroll tax questions (e.g., (edd.ca.gov/en/payroll_taxes/Contact_Us_
employee and independent contractor About_Payroll_Taxes):
status, employer registration, 1-888-745-3886
independent contractor reporting, and
new employee reporting).
Employer Rights During Employer rights are protected by the Taxpayer Advocate Service
the Employment Tax Taxpayer Advocate Office during the (edd.ca.gov/en/payroll_taxes/Contact_Us_
Audit and Collection employment tax audit and collection About_Payroll_Taxes)
Process process. You may request assistance Taxpayer Advocate Office, MIC 93
from this office after first attempting PO Box 826880 Assistance
to resolve an issue with the EDD Sacramento, CA 94280-0001 Information
representative, supervisor, and office
manager. Toll-Free: 1-866-594-4177
Phone: 1-916-654-8957
Fax: 1-916-449-9498
b y Topic
Employment Provides a variety of information on EDD (edd.ca.gov) a
Development Department the EDD programs and services, nd
Website forms and publications, and links to
other government sites.
Employment Tax Rates A Notice of Contribution Rates and EDD Rate Management Group, MIC 4
Statement of UI Reserve Account PO Box 826880
(DE 2088) is mailed annually by Sacramento, CA 94280-0001
December 31 to notify employers
of their UI and ETT tax rates. For Phone: 1-916-653-7795
additional information, refer to page 81. (24-hour automated phone system)
Protests to the DE 2088 must be
submitted within 60 days of the “issued
date” on the notice.
Employment Training Provides employers funding to Employment Training Panel (etp.ca.gov)
Panel train and retain workers in targeted
industries in performance-based Sacramento
contracts. Includes retraining current Central Office 1-916-327-5640
employees, training new hires
(unemployed individuals), and Special Regional Offices:
Employment Training program. For North Hollywood 1-818-755-1313
additional information, refer to page 97. Sacramento 1-916-327-5439
San Diego 1-619-881-1777
San Francisco Bay Area 1-650-655-6930
edd.ca.gov 102 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | TOPIC DESCRIPTION CONTACT Federal Tax For federal employment tax and Internal Revenue Service (irs.gov): Requirements personal income tax requirements, 1-800-829-4933 contact the Internal Revenue Service (IRS). The federal Employer’s Tax Guide (Publication 15, Circular E) and Employer’s Supplemental Tax Guide (Publication 15-A) are available from the IRS. Federal Unemployment The method the IRS uses to verify with EDD FUTA Certification Unit Phone: Tax Act (FUTA) the states that the credit claimed on 1-916-654-8545 Certification the Form 940 or Form 1040, Schedule H, was actually paid to the state. Refer to page 82 for additional information. Forms • Alternate Tax Forms The requirements and approval for EDD Alternate Forms Coordinator using alternate forms to file your 1-916-255-0649 payroll tax reports can be obtained by contacting the alternate forms coordinator. • Tax Forms and Tax forms and publications are EDD Forms and Publications Publications available on the Internet and (edd.ca.gov/payroll_taxes/forms_and_ Employment Tax Offices. publications.htm) Less than 25 copies: 1-888-745-3886 25 copies or more: 1-916-322-2835 Job Referral and The EDD Workforce Services offersAmerica’s Job Center of California SM(edd. Recruitment Services a variety of services that bring ca.gov/Office_Locator). Assistance employers with job openings together Employer Information: Information with qualified job seekers. (edd.ca.gov/Jobs_and_Training/Employer_ Information.htm) Labor Law Requirements Information about workplace issues, Department of Industrial Relations including those related to benefits, (dir.ca.gov) meal breaks, and pay are available on b y Topic the DIR website. a Labor Market Information California’s labor market information Labor Market Information Division nd can help with important business (labormarketinfo.edd.ca.gov): decisions. Data available includes 1-916-262-2162 occupational employment and wage data, industry employment, labor force, and selected population characteristics. Paid Family Leave (PFL) PFL is a component of the State Disability EDD Paid Family Leave: Insurance (SDI) program. PFL provides • English .............1-877-238-4373 partial wage replacement benefits to • Spanish ...........1-877-379-3819 California workers who take time off work • Cantonese .......1-866-692-5595 to care for a seriously ill child, parent, • Vietnamese .....1-866-692-5596 parent-in-law, grandparent, grandchild, Armenian .........1-866-627-1567 • sibling, spouse, or registered domestic partner. Benefits are available to new • Punjabi ............1-866-627-1568 parents who need time off work to bond • Tagalog ............1-866-627-1569 with a new child through birth, adoption, TTY: 1-800-445-1312 or foster care placement. Benefits are Employer Licensed Health Professional Help also available to eligible workers who take Line:1-855-342-3645 time off work to participate in a qualifying This phone number is dedicated to employers event because of a spouse, registered and licensed health professionals only. domestic partner, parent, or child’s military EDD Paid Family Leave deployment to a foreign country. (edd.ca.gov/disability/paid_family_leave.htm) edd.ca.gov 103 Taxpayer Assistance Center 1-888-745-3886 |
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TOPIC DESCRIPTION CONTACT
Payroll Tax Seminars Seminar topics include reporting EDD Taxpayer Assistance Center:
requirements, how to complete payroll 1-888-745-3886
tax forms, and independent contractor Register online at EDD Payroll Tax Seminars
and employee issues. (edd.ca.gov/payroll_tax_seminars).
Reimbursable Method of Public employers and certain nonprofit EDD
Paying Unemployment organizations have the option of Reimbursable Accounting Group, MIC 19
Insurance (UI) Benefits becoming “reimbursable” employers. PO Box 826880
Employers using this method to pay Sacramento, CA 94280
UI benefits are required to reimburse 1-916-653-5846
the UI Fund on a dollar-for-dollar basis
for all UI benefits paid to their former
employees.
School Employees Fund Only California public school EDD School Employees Fund, MIC 13
(SEF) employers (kindergarten through 12 th PO Box 826880
grade), California community colleges, Sacramento, CA 94280
and charter schools may elect to 1-916-653-5380
participate in the SEF (UI program) to
finance UI benefits. School Employees Fund
(edd.ca.gov/en/Payroll_Taxes/School_
Employees_Fund)
Small Business Located on the California Tax Service California Tax Service Center
Assistance Center Center website, it provides helpful (taxes.ca.gov)
information about starting, running, or
closing your business.
Assistance
State Disability SDI program provides two benefits: EDD Disability Insurance:
Information
Insurance (SDI) Program Disability Insurance (DI) and Paid • English .............1-800-480-3287
Family Leave (PFL). DI provides • Spanish ...........1-866-658-8846
partial wage replacement benefits to Hearing Impaired (TTY): 1-800-563-2441
California workers who are unable to
work due to a non-work-related illness, EDD Paid Family Leave: b y Topic
injury, or pregnancy. PFL provides • English .............1-877-238-4373 a
partial wage replacement benefits to
• Spanish ...........1-877-379-3819 nd
California workers who take time off
work to care for a seriously ill family • Cantonese .......1-877-692-5595
member, to bond with a new child, • Vietnamese .....1-866-692-5596
or to participate in a qualifying event • Armenian .........1-866-627-1567
because of a family member’s military • Punjabi ............1-866-627-1568
deployment to a foreign country. • Tagalog ............1-866-627-1569
The SDI program is funded through
TTY: 1-800-445-1312
employee payroll deductions.
Employer/Licensed Health Professional Help
Line: 1-855-342-3645
This phone number is dedicated to employers
and licensed health professional only.
EDD State Disability Insurance
(edd.ca.gov/disability).
edd.ca.gov 104 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | TOPIC DESCRIPTION CONTACT SDI Online SDI Online is our electronic claim EDD SDI Online filing system available to employees Employer/Licensed Health Professional Help and licensed health professionals, for Line: 1-855-342-3645 submission of Disability Insurance (DI) This phone number is dedicated to employers and Paid Family Leave (PFL) claim and licensed health professionals only. information. Employers, Voluntary Plan (VP) employers, and third-party SDI Online administrators can use SDI online to (edd.ca.gov/disability/SDI_online.htm) securely submit employee information VP for DI claims online. VPProgram@edd.ca.gov State Information Data SIDES is a secure and timely EDD Exchange System way for employers and third party SIDES E-Response Technical Support: (SIDES) administrators to electronically receive 1-855-327-7057 and respond to the EDD’s Notice of SIDES Web Service Technical Support Unemployment Insurance Claim Filed SIDES-support@naswa.org (DE 1101CZ). This number is for employers with inquiries SIDES streamlines communication related specifically to SIDES. Employers to help employers manage their with questions about the Unemployment UI account and reduce improper Insurance (UI) program should use the phone payments. numbers listed below under Unemployment Insurance Benefits. Tax Debt – California Enables a qualified tax debtor to EDD Offers in Compromise: Payroll Taxes eliminate an employment tax liability at 1-916-464-2739 • Offers in Compromise less than full value. Assistance Provides employers and the state EDD Information • Settlements Program an opportunity to avoid the cost of Settlements Office, MIC 93 prolonged litigation associated with PO Box 826880 resolving disputed employment tax Sacramento, CA 94280-0001 issues. Phone: 1-916-653-9130 Fax: 1-916-449-2161 b y Topic a Taxpayer Assistance For general tax information, the EDD nd Center Taxpayer Assistance Center staff Taxpayer Assistance Center: is available 8 a.m. to 5 p.m., PT, 1-888-745-3886 Monday through Friday. The Taxpayer Outside the U.S. or Canada, call Assistance Center will be closed on 1-916-464-3502 state holidays. TTY: 1-800-547-9565 Taxpayer Advocate If you are unable to resolve an Taxpayer Advocate Office Office employment tax problem with an (edd.ca.gov/payroll_taxes/taxpayer_ EDD representative, supervisor, and advocate.htm) office manager, you can contact Taxpayer Advocate Office, MIC 93 the Taxpayer Advocate Office for PO Box 826880 assistance. Sacramento, CA 94280-0001 Toll-Free: 1-866-594-4177 Phone: 1-916-654-8957 Fax: 1-916-449-9498 Underground Economy Investigates businesses that are Underground Economy Operations paying workers undocumented cash (edd.ca.gov/en/Payroll_Taxes/Underground_ payments or not complying with labor, Economy_Operations) taxes, and licensing laws. 1-800-528-1783 ueo@edd.ca.gov edd.ca.gov 105 Taxpayer Assistance Center 1-888-745-3886 |
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TOPIC DESCRIPTION CONTACT
Unemployment Provides temporary income to EDD Unemployment Insurance Services
Insurance (UI) Benefits unemployed workers who meet the UI Phone
eligibility requirements. • English and Spanish......1-800-300-5616
• Armenian .......................1-855-528-1518
• Cantonese .....................1-800-547-3506
• Korean ...........................1-844-660-0877
• Vietnamese ...................1-800-547-2058
• Mandarin .......................1-866-303-0706
• Tagalog ..........................1-866-395-1513
Hearing Impaired (TTY) .....1-800-815-9387
UI program self-service ......1-866-333-4606
Employer Information:
Employers who call should listen to the
introduction message, select language
choice, and press 5 for the employer
menu (available in English and Spanish)
that provides UI and Workforce Service
information, or visit Unemployment
(edd.ca.gov/unemployment) and
select the Employer Information link
(edd.ca.gov/unemployment).
Claimant Information:
File for UI benefits using one of the following
methods:
•Online: UI Online SM is the fastest and most
Assistance
convenient way to file your UI claim. Visit Information
UI OnlineSM (edd.ca.gov/en/unemployment/
ui_online) to get started.
• Phone: Call one of the phone numbers
listed above and speak with an EDD
representative 8 a.m. to 12 noon (PT). b y Topic
Monday to Friday, except on state holidays. a
nd
• Fax or Mail: When filing a new claim
through UI OnlineSM , some customers
will be instructed to fax or mail their UI
application to the EDD. If this occurs, the
paper Unemployment Insurance Application
(DE 1101I) will display. For faster and more
secure processing, fax the completed form
to the number listed on the form. If you
decide to mail your UI application, use the
address on the form and allow additional
time for processing.
edd.ca.gov 106 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | TOPIC DESCRIPTION CONTACT Unemployment A Statement of Charges to Reserve EDD Insurance Benefit Account (DE 428T) is mailed annually Contribution Rate Group, MIC 4 Charges in September. This statement is an PO Box 826831 itemized list of UI charges to your Sacramento, CA 94320-6831 reserve account. For additional 1-916-653-7795 information, refer to page 93. (24-hour automated phone system) Protests to the DE 428T must be submitted within 60 days of the issued date on the notice. Voluntary Plan California law allows an employer to EDD Voluntary Plan apply to the EDD for approval of a (edd.ca.gov/disability/Employer_Voluntary_ Voluntary Plan (VP) for the payment Plans.htm) of Disability Insurance (DI) and Paid 1-916-653-6839 Family Leave (PFL) benefits in place of the mandatory State Disability Insurance (SDI) state plan. A VP must provide all the benefits of SDI, at least one benefit that is better than SDI, and it cannot cost employees more than SDI. Once a VP is approved, an employer is no longer required to send SDI withholdings to the EDD. Instead, the employer holds the contributions in a separate trust fund to pay the DI and PFL benefits and approved expenses. Workers’ Compensation If you have employees, you are Workers’ Compensation Insurance Assistance Insurance required by law to have workers’ (dir.ca.gov/dwc) Information compensation insurance coverage. Your insurance agent or Division of Workers’ Failure to do so is a crime and may Compensation result in penalties and closure of your business. 1-800-736-7401 b y Topic Workforce Services The EDD offers a variety of services Find a local EDD office or America’s Job that brings employers with job Center of CaliforniaSM a openings together with qualified job (edd.ca.gov/Office_Locator). nd seekers. Work Opportunity Tax The EDD is the WOTC certifying EDD Credit (WOTC) agency for California employers. Work Opportunity Tax Credit WOTC promotes the hiring of (edd.ca.gov/Jobs_and_Training/Work_ individuals who qualify as a member of Opportunity_Tax_Credit.htm) a target group and provides a federal 1-866-593-0173 tax credit to employers who hire these individuals. WOTCSupport@edd.ca.gov For the latest tax news and employer resources, visit California Employer News and Updates (edd.ca.gov/payroll_taxes/employer-news.htm). Subscribe to the EDD no-cost email subscription services (edd.ca.gov/about_edd/get_email_notices.htm). edd.ca.gov 107 Taxpayer Assistance Center 1-888-745-3886 |
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Glossary
Glossary
Glossary
Automated Clearing House (ACH) – Any entity that operates as a clearing house for electronic debit or credit
transactions pursuant to an Electronic Funds Transfer agreement with an association that is a member of
the National ACH Association.
Base Period – The base period consists of four calendar quarters of three months each. When a base period
begins and which calendar quarters are used depends on what date the claim begins and whether the claim
is for Unemployment Insurance (UI) or for State Disability Insurance (SDI). For UI, there are two types of
base periods: the Standard Base Period (see Base Period, Standard [UI]) and Alternate Base Period (see
Base Period, Alternate [UI]). The Alternate Base Period can only be used to file a UI claim when there
are not enough wages earned in the Standard Base Period to file a monetarily valid UI claim. For SDI, a
base period covers 12 months and is divided into 4 consecutive quarters. The base period includes wages
subject to SDI tax which were paid approximately 5 to 18 months before the claim start date.
Base Period, Alternate (UI) – The UI Alternate Base Period is the last four completed calendar quarters prior
to the beginning date of the claim. The Alternate Base Period can only be used if an individual cannot
monetarily establish a valid UI claim using the Standard Base Period.
Base Period Employer – Employers who paid the earnings used to establish a UI claim and calculate an award.
Base Period, Standard (UI) – The UI Standard Base Period is the first four of the last five completed calendar
quarters prior to the beginning date of the claim.
CCR – The California Code of Regulations (govt.westlaw.com/calregs).
CUIAB – The California Unemployment Insurance Appeals Board (cuiab.ca.gov).
California Unemployment Insurance Code (CUIC) – The laws administering California’s Unemployment
Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax
programs (PIT). The CUIC is available at (leginfo.legislature.ca.gov/faces/codes.xhtml).
Cash Wages – Checks, currency, and electronic debit payments paid to employees.
Charges – Amounts deducted from an employer’s reserve account or amounts reimbursable for state UI benefits
paid to former employees.
Claim – An application for Unemployment Insurance (UI), Disability Insurance (DI), or Paid Family Leave (PFL)
benefits.
UI – The process that establishes a UI benefit year is called a new claim. Weekly Continued Claim (DE
4581) forms are used by claimants to certify for UI benefits during the benefit year. The EDD has two
additional methods that unemployed individuals may use to certify for UI benefits. Rather than filling
out and submitting a paper DE 4581 by mail, EDD Tele-Cert allows individuals to certify for benefits
using the phone and EDD UI Online allows individuals to certify for UI benefits through the EDD
website. After establishing a benefit year, claimants can interrupt their claims for a variety of reasons.
For example, the claimant may receive a disqualification, obtain intervening employment, or fail to
continue to certify for benefits. The claimant may request to reopen an existing claim with a claim Glossary
balance during the benefit year.
DI – The application that establishes a DI benefit period is called an initial claim. Subsequent certifications
on that DI claim are called continued claims. For each separate period of disability, a new first initial
claim must be filed.
PFL – The application that establishes a PFL benefit period is called an initial claim. Subsequent
certifications on that claim are called continued claims. For each separate period of family leave, an
initial claim must be filed.
Claimant – A California wage-earner who files a claim for UI, DI, or PFL benefits.
Contributions – Employer’s payroll tax payments for UI and ETT. The CUIC refers to taxes under its provision as
“Contributions.” In this guide, “Contributions” are generally referred to as “Taxes.”
edd.ca.gov 108 Taxpayer Assistance Center 1-888-745-3886
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Glossary
Deposit – An amount of money electronically submitted to the EDD with a Payroll Tax Deposit (DE 88) through
the e-Services for Business (edd.ca.gov/eServices). For additional information, refer to page 57.
Determination – A decision regarding a claimant’s eligibility to receive UI, DI, or PFL benefits.
Disability Insurance (DI) – Benefits paid to eligible California workers who have a loss of wages when they
are unable to work due to a non-work-related illness, injury, or pregnancy. DI is a component of the State
Disability Insurance (SDI) program and funded through employee payroll deductions.
Electronic Funds Transfer (EFT) – An electronic method of remitting state payroll tax payments. Funds are
transferred from your bank account (with payment information) to the state’s account.
Employee – A wage-earner in employment covered by the CUIC.
Employer Payroll Tax Account Number – The Employment Development Department (EDD) eight-digit
employer payroll tax account number assigned to each registered employer (e.g., 000-0000-0). Always refer
to your EDD employer payroll tax account number when communicating with the EDD. Omission of your
employer payroll tax account number may result in delays in processing payments, reporting documents,
and correspondence.
Employment Taxes – Unemployment Insurance (UI) Tax, Employment Training Tax (ETT), State Disability
Insurance (SDI) Tax, and Personal Income Tax (PIT) withholding.
Employment Training Fund – A special fund in the State Treasury for depositing into or transferring all ETT
contributions collected from employers.
Employment Training Panel (ETP) – Administers the employment training funds that are provided by the ETT
to train and retain workers with job skills needed by employers. Funds may be used to train unemployed
individuals or to train and retain current workers of businesses, primarily businesses facing out-of-state
competition.
Employment Training Tax (ETT) – An employer-paid tax that funds jobs skills training for employees in targeted
industries to improve the competitiveness of California businesses. Employers subject to ETT pay one-tenth
of one percent (.001) of the first $7,000 in wages paid to each employee per year.
E-file and E-pay Mandate – State law requires all employers to electronically submit employment tax returns,
wage reports, and payroll tax deposits to the EDD. Beginning January 1, 2018, all employers became
subject to this requirement.
e-Services for Business – Online tool that allows employers to manage their employer payroll tax accounts
online. New employers can register for an EDD employer payroll tax account number online. Registered
employers can access account and payment information, file most returns and reports, including New
Employee Registry (NER) and Independent Contractor Reporting (ICR), pay tax deposits and tax liabilities,
review statements, correspondence, and email messages, obtain tax rates, change addresses, make
payment arrangements, close and/or reopen their account. For additional information about the EDD
Glossary e-Services for Business, refer to page 50.
Excluded Employment – Employment specifically excluded from coverage pursuant to the CUIC.
Experience Rating – The system by which an employer’s UI contribution rate is determined each calendar year
based on previous employment experience.
Good Cause – A substantial reason that provides a legal basis for an employer filing a tax report or submitting
a late payment. Good Cause cannot exist unless there are unusual circumstances or circumstances that
could not be reasonably foreseen, for example, earthquakes or floods. For more information, contact the
Taxpayer Assistance Center at 1-888-745-3886.
Household Employment – Describes employment of a household nature.
edd.ca.gov 109 Taxpayer Assistance Center 1-888-745-3886
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Glossary
Independent Contractor – An independent contractor (service-provider) is any individual who is not an
employee of the service-recipient for California purposes and who receives compensation or executes a
contract for services performed for that business or government entity in or outside of California. Refer to
page 8 for Independent Contractor determination reference material. For additional information about filing
the Report of Independent Contractor(s) (DE 542), refer to page 55.
Interstate Benefit Audit – Each quarter, the EDD runs a cross-match with wages earned in other states against
California’s Unemployment Insurance Benefits paid file. When the crossmatch identifies an overlap between
the earnings reported by the out-of-state employers and weeks the claimant was paid UI benefits, the
system automatically generates the Interstate Unemployment Insurance Benefit Payment Audit (IB 8605)
that is mailed to the out-of-state employer(s).
Labor Market Information (LMI) – California’s labor market information can help in making important business
decisions. Data available includes occupational employment and wage data, industry employment, labor
force, occupation and industry projections of employment, and selected population characteristics.
Mid-month Employment – The number of full-time and part-time employees who worked during or received pay
subject to UI for the payroll period that includes the 12th day of the month.
Multiple Establishment Employer – An employer that maintains a business at more than one physical location
and/or conducts more than one business activity/function at the same location and the secondary locations
have a total of 10 or more employees.
New Employee Registry (NER) – California’s new hire reporting program. Employers are required to report their
new or rehired employees within 20 days of their start-of-work date. Refer to Report of New Employee(s)
(DE 34) on page 53.
North American Industry Classification System (NAICS) – The six-digit industry classification code that
identifies the primary business functions of an employer’s business. Visit the United States Census Bureau
(census.gov/naics/) for more information.
Paid Family Leave (PFL) – Benefits paid to eligible California workers who take time off work to care for a
seriously ill family member, to bond with a new child, or to participate in a qualifying event because of
a family member’s military deployment to a foreign country. PFL is a component of the State Disability
Insurance program and is funded through employee payroll deductions.
Payroll Period – The frequency you pay wages: daily, weekly, bi-weekly (every two weeks), semi-monthly (twice
a month), etc.
Payroll Records – Records providing an accurate account of all workers (employed, laid off, on a leave of
absence, or an independent contractor) and all payments made.
Payroll Taxes (State) – Unemployment Insurance (UI) Tax, Employment Training Tax (ETT), State Disability
Insurance (SDI) Tax, and Personal Income Tax (PIT) withholding.
Personal Income Tax (PIT) Wages – All wages paid during the periods that are subject to PIT, even if they are Glossary
not subject to PIT withholding. The PIT wages consist of all compensation for services by employees for
their employer and include, but are not limited to, salaries, fees, bonuses, commissions, and payments in
forms other than cash or checks. Wages in any form other than cash or checks are measured by the fair
market value of the goods, lodging, meals, or other compensation given in payment for the employee’s
services. The calendar year total for PIT wages should agree with the amount reported on the individual’s
Wage and Tax Statement (Form W-2), in Box 16 (State Wages, Tips, etc.).
Personal Income Tax (PIT) Withholding – California PIT is withheld from employees’ pay based on the
Employee’s Withholding Allowance Certificate (DE 4) on file with the employer.
Predecessor – A previous owner registered with the EDD as an employer.
Prepayments (UI and ETT) – UI or ETT taxes that an employer voluntarily sends to the EDD during a quarter
even though they are not due until the end of the quarter.
edd.ca.gov 110 Taxpayer Assistance Center 1-888-745-3886
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Glossary
Registered Domestic Partner – A domestic partnership registered with the Secretary of State in California
pursuant to section 297 of the Family Code.
Reimbursable Employer – A public entity employer or certain types of nonprofit employers who are permitted by
law to be billed for UI benefits after they are paid to former employees.
Reserve Account – A book account kept for each tax-rated employer to measure employment experience and
set the employer’s UI tax rate.
Ruling on Benefit Claim – For tax-rated employers, a ruling is the EDD decision as to whether an employer’s
reserve account will be charged for UI benefits. The ruling is based on the reason for separation.
Ruling on Tax Question – A decision, in writing, as to an employer’s subject status or tax liability in the stated
circumstances.
School Employees Fund (SEF) – A UI financing method available only to California public schools (kindergarten
through 12th grade), California community colleges, and charter schools.
SDI Online – An electronic claim filing system available to individuals filing for benefits and licensed health
professionals for submission of Disability Insurance (DI) and Paid Family Leave (PFL) claim information.
Employers, Voluntary Plan employers and third-party administrators can use SDI Online to securely submit
employee information (e.g., wages earned, last day worked, etc.) for DI claims.
Service-Provider – An individual (independent contractor) who is not an employee of the service-recipient for
California purposes and who receives compensation or executes a contract for services performed for that
business or government entity in or outside of California.
Service-Recipient – Any business or government entity that, for California purposes, pays compensation to
a service-provider (independent contractor) or executes a contract for services to be performed by an
independent contractor in or outside of California.
Settlement Date – The date an electronic payment transaction is completed and posted on the books of the Federal
Reserve Bank and the state’s bank account.
SIDES – State Information Data Exchange System allows employers and third-party administrators to electronically
receive and respond to the EDD’s Notice of Unemployment Claim Filed (DE 1101CZ).
Social Security Number (SSN) – A nine-digit number issued to an individual by the Social Security Administration. All
employee wage records and claim actions are filed under this number, rather than by name.
State Disability Insurance (SDI) – The SDI program provides Disability Insurance (DI) and Paid Family Leave (PFL)
benefits to eligible workers who need time off work because of disability or family leave. DI benefits are paid to
eligible California workers who have a loss of wages when they are unable to work due to an illness, injury, or
pregnancy. PFL benefits are paid to eligible California workers who take time off work to care for a seriously ill
family member, to bond with a new child, or to participate in a qualifying event because of a family member’s
military deployment to a foreign country. The SDI program is funded by mandatory payroll deductions from
employee wages.
Subject Employer – An employer who is liable pursuant to the rules and provisions of the CUIC.
Glossary
Subject Quarter – The calendar quarter when an employer first meets the requirements for reporting their payroll
taxes.
Subject Wages – Subject wages are used to determine UI, DI, and PFL benefits. Generally, all wages are considered
subject wages regardless of the UI and SDI taxable wage limits. Refer to the inside front cover of this guide
for current rates and taxable wage limits. For special classes of employment and payments that may not be
considered subject wages, refer to Information Sheet: Types of Employment (DE 231TE) and Information Sheet:
Types of Payments (DE 231TP).
Successor – A change in ownership or a new ownership of a business already registered with the EDD as an
employer.
Tax-Rated Employer – An employer who is required to register with the EDD and pay UI taxes each year on wages
paid to each of their employees, up to the UI taxable wage limit.
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Glossary
Tax Return – A Quarterly Contribution Return and Report of Wages (DE 9) or an Employer of Household Workers
Annual Payroll Tax Return (DE 3HW). Quarterly household employers are required to file a tax return each
quarter to reconcile California payroll tax payments and the total subject wages reported. Annual household
employers are required to file the tax return annually.
Taxable Wage Limit – The maximum amount of an employee’s wages that certain taxes apply to in a calendar year.
Refer to the inside front cover of this publication for taxable wage limits.
Taxable Wages – Compensation paid for covered employment up to the applicable taxable wage limits for the year.
Compensation includes wages and allowances such as meals, lodging, and other payments in lieu of money for
services rendered in employment.
Unemployment Insurance (UI) – Benefits paid to eligible California workers who are unemployed. Recipients must
meet specific qualifications to receive benefits. UI is funded by employer payroll taxes.
Voluntary Plan (VP) – California law allows an employer to apply to the EDD for approval of a VP for the payment
of DI and PFL benefits in place of the mandatory SDI state plan. A VP must provide all the benefits of SDI, at
least one benefit that is better than SDI, and it cannot cost employees more than SDI. Once a VP is approved,
an employer is no longer required to send SDI withholdings to the EDD for those employees covered by the VP.
Instead, if the plan is paid by employees, the employer holds the VP contributions in a separate trust fund to pay
the DI or PFL benefits and approved expenses. The employer may enlist a greater benefit by paying for the plan
rather than having the employees pay for it. The VP employer pays a quarterly assessment to the EDD based on
the taxable wages of employees participating in the plan and other factors.
Wage Detail – A Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) filed each quarter listing
employee(s) full name, SSN, total subject wages, PIT wages, and PIT withholding.
Wage Report – A Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) or an Employer of
Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW). Both quarterly and annual
household employers are required to file a wage report each quarter to report employee wage and payroll tax
withholding information.
Wages – All payments made to employees, whether paid by check, cash, or the reasonable cash value of noncash
payments, such as meals and lodging.
Work Opportunity Tax Credit (WOTC) – Federal tax credits for employers who hire and retain job seekers from any
one of 10 different target groups.
Worker Adjustment and Retraining Notification (WARN) Act – Protects employees, their families, and communities
by requiring that employers give a 60-day notice to the affected employees and both state and local
representatives prior to a plant closing or mass layoff.
Glossary
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Index
Index
Index
Topic
Address Change ............................................................................................................................................................ 70
Adjustments .................................................................................................................................................................... 60
Alternate Base Period .................................................................................................................................................... 92
Index
Appeal Rights -- Unemployment Insurance (UI) Claims ................................................................................................ 89
Back Pay Award ............................................................................................................................................................. 91
Benefit Audits ................................................................................................................................................................. 90
Benefits
Disability Insurance (DI) .......................................................................................................................................... 94
Paid Family Leave (PFL) ......................................................................................................................................... 94
Unemployment Insurance (UI) ................................................................................................................................. 84
Billings -- Reimbursable UI Method................................................................................................................................ 80
Bonuses ......................................................................................................................................................................... 15
Business Name Change ................................................................................................................................................ 70
Claim Notices
Notice of Paid Family Leave (PFL) Claim Filed (DE 2503F) ................................................................................... 94
Notice of Unemployment Insurance Claim Filed (DE 1101CZ ................................................................................ 86
Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) .......................................................... 86
Notice to Employer of Disability Insurance Claim Filed (DE 2503) ......................................................................... 94
Closing Business ............................................................................................................................................................ 70
Commissions .................................................................................................................................................................. 15
Cost-of-Benefits (Reimbursable) Method ....................................................................................................................... 80
Deposit
Correcting Payroll Tax Deposits .............................................................................................................................. 60
Delinquent ................................................................................................................................................................ 59
Due Dates ................................................................................................................................................................ 59
Requirements .......................................................................................................................................................... 58
Disability Insurance
Self-Employed Benefits ........................................................................................................................................... 95
State Disability Insurance (SDI) Program ................................................................................................................ 94
Voluntary Plan .......................................................................................................................................................... 95
Discharge ....................................................................................................................................................................... 84
Elective Coverage (Disability Insurance) ....................................................................................................................... 95
Employee -- Definition ...................................................................................................................................................... 8
Employee or Independent Contractor? ............................................................................................................................ 8
Employer .......................................................................................................................................................................... 7
Definition .................................................................................................................................................................... 7
Employer Rights ...................................................................................................................................................... 78
How to Register ......................................................................................................................................................... 7
When Do I Become a Subject Employer? ................................................................................................................. 7
Employer Notices
Notice of Determination/Ruling (DE 1080EZ) .......................................................................................................... 88
Notice of Modification (DE 1080M) .......................................................................................................................... 88
Notice of Paid Family Leave (PFL) Claim Filed (DE 2503F) ................................................................................... 94
Notice of Potential Increased Liability for Training Extension Benefits (DE 1545TE) ............................................. 87
Notice of Unemployment Insurance Claim Filed (DE 1101CZ) ............................................................................... 86
Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) .......................................................... 86
Notice to Employer of Disability Insurance Claim Filed (DE 2503) ......................................................................... 94
Employer Obligations for Forms W-4 and DE 4 ............................................................................................................. 14
Employer-Sponsored Voluntary Plan ............................................................................................................................. 95
Employer UI Contribution Rates ..................................................................................................................................... 80
Employment and Training Services ............................................................................................................................... 96
Employment Training
Funding .................................................................................................................................................................... 96
Panel (ETP) ............................................................................................................................................................. 96
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Index
Topic
Tax (ETT) ................................................................................................................................................................... 9
Entity Change ................................................................................................................................................................. 71
Escrow Clearance .......................................................................................................................................................... 71
Index
e-Services for Business ................................................................................................................................................. 50
Estimated Payments ...................................................................................................................................................... 15
Experience Rating .......................................................................................................................................................... 80
False Statement Penalty ................................................................................................................................................ 90
Federal Unemployment Tax Act (FUTA) Certification .................................................................................................... 81
Firing an Employee
Notice ....................................................................................................................................................................... 74
Forms
Alternate Filing Options ........................................................................................................................................... 50
Due Dates .................................................................................................................................................................. 6
Employee’s Withholding Certificate (Form W-4)...................................................................................................... 13
How to Obtain Forms and Publications ................................................................................................................. 117
Payroll Tax Deposit (DE 88) .................................................................................................................................... 57
Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) ............................................................................. 65
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)......................................................... 63
Quarterly Contribution Return and Report of Wages (DE 9) ................................................................................... 62
Report of Independent Contractor(s) (DE 542) ....................................................................................................... 55
Report of New Employee(s) (DE 34) ....................................................................................................................... 53
Fraud Prevention, Detection, Reporting, and UI Rate Manipulation .............................................................................. 83
Income Tax
California Personal Income Tax (PIT) Withholding Tables ...................................................................................... 17
Independent Contractor or Employee? ............................................................................................................................ 8
Independent Contractor Reporting Requirements ......................................................................................................... 55
Interstate Benefit Audit ................................................................................................................................................... 90
Labor Market Information ............................................................................................................................................... 99
Layoff
Rapid Response Team ............................................................................................................................................ 75
Worker Adjustment and Retraining Notification (WARN) ........................................................................................ 74
Written Notice Requirements ................................................................................................................................... 75
Leave of Absence ........................................................................................................................................................... 72
Lodging ........................................................................................................................................................................... 12
Marital Status for Personal Income Tax (PIT) Reporting ................................................................................................ 13
Meals .............................................................................................................................................................................. 12
Multiple Location and Function Employers .................................................................................................................... 99
Multiple Worksite Report (BLS 3020) ............................................................................................................................. 99
New Employee Registry (NER) ...................................................................................................................................... 53
New Employer
Employment Training Tax (ETT) Rate ....................................................................................................................... 9
Unemployment Insurance (UI) Tax Rate ................................................................................................................... 9
No Longer Have Employees .......................................................................................................................................... 70
Nonresident Employees ................................................................................................................................................. 16
Notice of Determination (DE 1080EZ) ........................................................................................................................... 88
Notice of Unemployment Insurance Claim Filed (DE 1101CZ) ...................................................................................... 86
Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) ................................................................. 87
Notices for Employees ................................................................................................................................................... 72
Notice to Employer of Disability Insurance Claim Filed (DE 2503) ................................................................................ 94
Obtaining an EDD Employer Payroll Tax Account ........................................................................................................... 7
Offers in Compromise (OIC) .......................................................................................................................................... 79
Office of the Taxpayer Rights Advocate ......................................................................................................................... 78
Ordering Forms and Publications................................................................................................................................. 117
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Index
Topic
Overpayments
Correcting a Previously Filed DE 9 .......................................................................................................................... 62
Correcting Prior DE 88 ............................................................................................................................................ 60
Index Paid Family Leave (PFL) ......................................................................................................................................... 94
Partial Unemployment Insurance (UI) Claims ................................................................................................................ 93
Payroll Tax Deposit (DE 88) ........................................................................................................................................... 57
Personal Income Tax (PIT)
Marital Status ........................................................................................................................................................... 13
Schedules ................................................................................................................................................................ 17
Supplemental Wages ............................................................................................................................................... 15
Wages ...................................................................................................................................................................... 11
Withholding .............................................................................................................................................................. 13
Plant Closures ................................................................................................................................................................ 75
Protests
Notice of Unemployment Insurance Claim Filed (DE 1101CZ) ............................................................................... 87
Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) .......................................................... 87
Purchase a Business ..................................................................................................................................................... 71
Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) .................................................................................... 65
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) ............................................................... 63
Correcting a Previously Filed DE 9C ....................................................................................................................... 64
Due Dates ................................................................................................................................................................ 63
Quarterly Contribution Return and Report of Wages (DE 9) ......................................................................................... 62
Correcting a Previously Filed DE 9 .......................................................................................................................... 62
Due Dates ................................................................................................................................................................ 62
Quarterly Estimated Payments ...................................................................................................................................... 15
Quitting Business ........................................................................................................................................................... 70
Recordkeeping ............................................................................................................................................................... 77
Registration for EDD Employer Payroll Tax Account Number ......................................................................................... 7
How to Register ......................................................................................................................................................... 7
When Do I Become a Subject Employer? ................................................................................................................. 7
Reimbursable Method of Paying for UI .......................................................................................................................... 80
Reopen Your Employer Payroll Tax Account .................................................................................................................. 70
Report of Independent Contractor(s) (DE 542) .............................................................................................................. 55
Report of New Employee(s) (DE 34) ............................................................................................................................. 53
Required Postings, Notices, and Pamphlets .................................................................................................................. 72
Reserve Account
Experience Rating ................................................................................................................................................... 80
Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) .................................................... 81
Reserve Account Transfers (Successor Employers) ............................................................................................... 81
Statement of Charges to Reserve Account (DE 428T) ........................................................................................... 92
Rulings
Notice of Unemployment Insurance Claim Filed (DE 1101CZ) ............................................................................... 86
Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545) .......................................................... 86
Sale of Business............................................................................................................................................................. 71
School Employees Fund Method of Paying for UI Benefits ........................................................................................... 80
Settlements Office .......................................................................................................................................................... 79
Severance Pay ............................................................................................................................................................... 15
SIDES ............................................................................................................................................................................. 86
State Disability Insurance (SDI)
Benefits .................................................................................................................................................................... 94
Elective Eoverage .................................................................................................................................................... 95
Employer Responsibilities ....................................................................................................................................... 94
Self-Employed Benefits ........................................................................................................................................... 95
Voluntary Plan .......................................................................................................................................................... 95
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Index
Topic
Who Pays? ................................................................................................................................................................ 9
Stock Options ................................................................................................................................................................. 15
Subject Wages ............................................................................................................................................................... 11
Index
Successor Employer ...................................................................................................................................................... 71
Supplemental Wage Payments ...................................................................................................................................... 15
Tax Deposits
Delinquent Deposits ................................................................................................................................................ 59
Deposit Requirements ............................................................................................................................................. 58
Electronic ................................................................................................................................................................. 59
Taxes
Who Is an Employee? ............................................................................................................................................... 8
Withholding Allowances and Exemptions ................................................................................................................ 13
Tax Offices (Listing) .......................................................................................................................................................... 3
Taxpayer Advocate Office .............................................................................................................................................. 78
Tax Rate
Experience Rating ................................................................................................................................................... 80
How Your Unemployment Insurance (UI) Tax Rate Is Determined ......................................................................... 80
Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) .................................................... 81
Tips for Reducing Your Unemployment Insurance (UI) Tax Rate .................................................................................. 82
Trade Adjustment Assistance ......................................................................................................................................... 97
Transfer of Business, Successor Employer ................................................................................................................... 71
Underground Economy .................................................................................................................................................. 10
Unemployment Insurance (UI)
Benefits .................................................................................................................................................................... 84
Employer Responsibilities ....................................................................................................................................... 86
Rate ......................................................................................................................................................................... 81
Standard Base Period (SBP) and Alternate Base Period (ABP) ............................................................................. 92
Who Pays? ................................................................................................................................................................ 9
Voluntary Plan ................................................................................................................................................................ 95
Wages Subject to:
Personal Income Tax (PIT) ...................................................................................................................................... 11
State Disability Insurance (SDI) Tax .......................................................................................................................... 9
Unemployment Insurance (UI) Tax ............................................................................................................................ 9
WARN ............................................................................................................................................................................. 74
Withholding
Delinquent ................................................................................................................................................................ 59
Electronic ................................................................................................................................................................. 59
Requirements .......................................................................................................................................................... 58
Withholding Deposit
Marital Status ........................................................................................................................................................... 13
Withholding Schedules Personal Income Tax (PIT) ....................................................................................................... 17
Withholding Statements
Employee’s Withholding Certificate
Federal (Form W-4) ............................................................................................................................................ 13
State (DE-4) ....................................................................................................................................................... 13
Information Return (Form 1099) .............................................................................................................................. 69
Wage and Tax Statement (Form W-2) ..................................................................................................................... 68
Worker Adjustment and Retraining Notification (WARN) ............................................................................................... 74
Workers’ Compensation Insurance ................................................................................................................................ 95
Work Opportunity Tax Credit (WOTC) ............................................................................................................................ 98
Work Sharing Program ................................................................................................................................................... 93
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Instructions for Ordering Forms and Publications
The EDD provides easy access to its forms, publications, and information sheets by phone or online on the EDD
website (edd.ca.gov).
Reminder: All employers are required to electronically submit employment tax returns, wage reports, and payroll tax
deposits to the Employment Development Department (EDD). Refer to page 49 for information on the e-file and e-pay
mandate and related noncompliance penalties.
Go Paperless!
The California Employer’s Guide (DE 44) (edd.ca.gov/en/Payroll_Taxes/Employers_Guides) is available online.
To go paperless, complete your Employer’s Guide Mailing Preference
(eddservices.edd.ca.gov/tap/open/annualguide/_/#1).
Order Forms Online
EDD Forms (edd.ca.gov/forms)
Download Forms
Online Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm)
By Phone:
For quantities of 25 or more, call 1-916-322-2835.
For quantities of 24 or less, call 1-888-745-3886.
If you require additional assistance, contact the Taxpayer Assistance Center at 1-888-745-3886.
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to the EDD no-cost email subscription services
(edd.ca.gov/about_edd/get_email_notices.htm).
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