California Tax Service Center

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Important Dates for Payroll Tax

November 16, 2015

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in October. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in October. Get more information on payroll tax deposits.

December 15, 2015

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in November. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in November. Get more information on payroll tax deposits.

January 1, 2016 (Delinquent if not filed/paid by February 1, 2016)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2015 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2015.
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2015 (see Payroll Tax Deposit to determine your deposit schedule.)
  • Annual Report Due Annual Household Employers
    • State:
      DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2015 from annual household employers.

January 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in December. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in December. Get more information on payroll tax deposits.

February 16, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in January. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in January. Get more information on payroll tax deposits.

March 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in February. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in February. Get more information on payroll tax deposits.

April 1, 2016 (Delinquent if not filed/paid by May 2, 2016)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the first quarter of 2016 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the first quarter of 2016. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the first quarter of 2016 (see Payroll Tax Deposit to determine your deposit schedule.)

April 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in March. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in March. Get more information on payroll tax deposits.

May 16, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in April. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in April. Get more information on payroll tax deposits.

June 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in May. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in May. Get more information on payroll tax deposits.

July 1, 2016 (Delinquent if not filed/paid by August 1, 2016)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the second quarter of 2016 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the second quarter of 2016. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the second quarter of 2016 (see Payroll Tax Deposit to determine your deposit schedule.)

July 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in June. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in June. Get more information on payroll tax deposits.

August 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in July. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in July. Get more information on payroll tax deposits.

September 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in August. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in August. Get more information on payroll tax deposits.

October 1, 2016 (Delinquent if not filed/paid by October 31, 2016)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the third quarter of 2016 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the third quarter of 2016. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are an annual household employer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the third quarter of 2016 (see Payroll Tax Deposit to determine your deposit schedule.)

October 17, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in September. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in September. Get more information on payroll tax deposits.

November 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in October. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in October. Get more information on payroll tax deposits.

December 15, 2016

    Monthly payroll deposits due.
    • State: File DE 88 (Payroll Tax Deposit) and pay for wages paid in November. (See Payroll Tax Deposit to determine your deposit schedule.)
    • Federal: Deposit the tax for wages paid in November. Get more information on payroll tax deposits.

January 1, 2017 (Delinquent if not filed/paid by January 31, 2017)

    Quarterly payroll tax payments, and contribution return and report of wages reports due.
    • State:
      DE 9 (Quarterly Contribution Return and Report of Wages) due for the fourth quarter of 2016 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2016. (FILE THE DE 9 AND DE9C TOGETHER)
    • DE 3BHW (Employer of Household Worker(s) Quarterly Report of Wages and Withholdings) due if you are a household employer annual taxpayer.
    • DE 88 (Payroll Tax Deposit) payment due for wages paid in the fourth quarter of 2016 (see Payroll Tax Deposit to determine your deposit schedule.)
  • Annual Report Due – Annual Household Employers
    • State:
      DE 3HW (Employers of Household Workers Annual Payroll Tax Return) due for 2016 from annual household employers.

January 1, 2017

New state law mandates electronic submission of tax returns, wage reports, and payroll tax deposits for all employers.

  • Employers with 10 or more employees are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD) beginning January 1, 2017.
  • All remaining employers will be subject to this requirement beginning January 1, 2018.

Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD will remain subject to those requirements. For more information, visit E-file and E-pay Mandate for Employers.