California Payroll Tax Compliance

California Payroll Tax Compliance

  • California Tax Forms
  • California Withholdings
  • California Unemployment Tax
  • California Other Payroll Taxes
  • California E-file & Pay
  • California Employer Registration

California Tax Forms

California Tax Agency Form Detail

Form IDTax CodeForm NameView Link
DE34WH/UICA Report of New HiresView
DE88WH/UI/SDIPayroll Tax Deposit CouponView
DE 9WH/UI/SDIQuarterly Contribution Return and Report of WagesView
DE 9CWH/UIQuarterly Contribution Return and Report of Wages (Continuation)View

California Withholdings

Agency Contact Information

Agency NameCalifornia Employment Development Department
Vendor Payable NameEDD
Mailing AddressEmployment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001
Phone NumbersPayroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)
Employers Outside US and Canada
916-464-3502
FSET Help Line (Efile or Epay Questions)
866-592-1651
CA EDD EFT Helpline (Notices or Specific Payment Status)
916-654-9130
Support Website URLhttps://askedd.edd.ca.gov/
Agency Website URLhttp://www.edd.ca.gov/
Agency Info Effective DateOct 1, 2013

Agency Holidays

Federal Reserve Bank Holidays:
New Years Day – January 1
Martin Luther King Jr Birthday – January 19
Washington’s Birthday – February 16
Memorial Day – May 25
Independence Day – July 3
Labor Day – September 7
Columbus Day – October 12
Veteran’s Day – November 11
Thanksgiving Day – November 26
Christmas Day – December 25

State Observed Holidays:
Cesar Chavez Day – March 31
Day after Thanksgiving – November 27

Holiday Effective Date: Jan 1, 2015


Agency Account Number Formats

Account Number Name: CA Employment Development Dept Employer Acct No.
QuickBooks Employer Account: Number Format(s)999-9999-9 or 999 9999 9
Account Number Effective Date: Jan 1, 2008


California Tax Agency Withholding Details

WH Supported?Yes
Allowance Amount DetailLow Income Exemption Table:
*Single, Dual Income Married, Married Multiple Employer, or Married w/ 0 - 1 allowances = $13,267
*Married w/2 or more allowances and HOH = $26,533

Standard Deduction Table:
*Single, Dual Income Married, Married Multiple Employer, or Married w/ 0 - 1 allowances = $3,992
*Married w/2 or more allowances and HOH = $7,984

Exemption Allowance Table:
$118.80 per allowance claimed

Estimated Deduction Table:
$1,000 per additional allowance claimed
Supplemental Rate DetailBonuses and Stock Options 10.23%. All other; e.g., overtime pay, commissions, sales awards, vac pay 6.6%.
Effective DateJan 1, 2015
W4 Requirements
Can Use Federal W4?Yes
Effective DateJan 1, 2014

California Agency Tax Payment Details

Tax Payment NameCA Withholding and Disability Insurance
Last Verified DateDec 29, 2014

California-Tax Payment Frequency Detail

Payment FrequencyPayment NameClick View
Next DayCA Withholding and Disability InsuranceNext Day
SemiweeklyCA Withholding and Disability InsuranceSemweekly
MonthlyCA Withholding and Disability InsuranceMonthly
QuarterlyCA Withholding and Disability InsuranceQuarterly
Electronic Mandate Requirements
Employer Filing RequirementsEmployers with 250 or more employees must file tax and wage reports (Form DE 9C) electronically.
Employer Payment RequirementsEmployers with PIT and SDI liabilities averaging $20,000 or more in the prior fiscal year (July 1 - June 30) must pay electronically in the following calendar year regardless of the deposit amount.
Effective DateJan 1, 2011

California Unemployment Tax

Agency Contact Information 
Agency NameCalifornia Employment Development Department
Vendor Payable NameEDD
Mailing AddressEmployment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001
Phone NumbersPayroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)
Employers Outside US and Canada
916-464-3502
FSET Help Line (Efile or Epay Questions)
866-592-1651
CA EDD EFT Helpline (Notices or Specific Payment Status)
916-654-9130
Support Website URLhttps://askedd.edd.ca.gov/
Agency Website URLhttp://www.edd.ca.gov/
Agency Info Effective DateOct 1, 2013
Agency Holidays
Federal Reserve Bank Holidays:
New Years Day - January 1
Martin Luther King Jr Birthday - January 19
Washington's Birthday - February 16
Memorial Day - May 25
Independence Day - July 3
Labor Day - September 7
Columbus Day - October 12
Veteran's Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Cesar Chavez Day - March 31
Day after Thanksgiving - November 27
Holiday Effective DateJan 1, 2015
Agency Account Number Formats
Account Number NameCA Employment Development Dept Employer Acct No.
QuickBooks Employer Account Number Format(s)999-9999-9 or 999 9999 9
Account Number Effective DateJan 1, 2008
Agency Tax Rate Detail
Minimum Rate1.5%
Maximum Rate6.2%
New Rate3.4%
Rate Effective DateJan 1, 2011
Employer Wage Base
Wage Base Amount$7,000.00
Wage Base Effective DateJan 1, 2008
Agency Surcharge Detail
Surcharge NameETT
Surcharge AbbreviationETT
Creditable to FUTANo
Fixed Rate0.1%
Maximum Rate0.1%
Wage Base Amount$7,000.00
Surcharge Effective Date Jan 1, 2008
Last Verified DateDec 1, 2014
Tax Payment NameCA UI and Employment Training Tax
Last Verified DateDec 22, 2014
Tax Payment Frequency Detail
Payment Frequency: QuarterlyPayment Name: CA UI and Employment Training Tax View
Electronic Mandate Requirements
Employer Filing RequirementsEmployers with 250 or more employees must file tax and wage reports (Form DE 9C) electronically.
Employer Payment RequirementsEmployers with PIT and SDI liabilities averaging $20,000 or more in the prior fiscal year (July 1 - June 30) must pay electronically in the following calendar year regardless of the deposit amount.
Effective DateJan 1, 2011

Other California Payroll Taxes

State Disability
Agency Contact Information
Agency NameCalifornia Employment Development Department
Vendor Payable NameEDD
Mailing AddressTax Assistance: Employers - General Correspondence
Employment Development Department
Taxpayer Assistance Center
P.O. Box 826880
Sacramento, CA 94280-0001
Phone NumbersPayroll Tax Assistance (General Questions)
888-745-3886 (0 for representative)
Employers Outside US and Canada
916-464-3502
FSET Help Line (Efile or Epay Questions)
866-592-1651
CA EDD EFT Helpline (Notices or Specific Payment Status)
916-654-9130
e-Services for Business Assistance
855-866-2657
Support Emailtaxcomm@edd.ca.gov
Support Website URLhttps://askedd.edd.ca.gov/asp/frmEDDCOMM.aspx
Agency Website URLhttp://www.edd.ca.gov/
Agency Info Effective DateOct 1, 2014
Agency Account Number Formats
Account Number NameCA Employment Development Dept Employer Acct No.
QuickBooks Employer Account Number Format(s)999-9999-9 or 999 9999 9
Account Number Effective DateJan 1, 2008
Agency Tax Rate Detail
Employee Rates
Fixed Rate0.9%
Rate Effective DateJan 1, 2015
Employee Wage Base
Wage Base Amount$104,378.00
Wage Base Effective DateJan 1, 2015
Agency Tax Payment Details
Tax Payment NameCA Withholding and Disability Insurance
Last Verified DateDec 29, 2014

California E-file & Pay

Electronic Form Requirement Detail
Form IDView Link
DE 91 of 2
2 of 2


DE 9C 1 of 2
2 of 2
DE341 of 2
2 of 2
DE881 of 2
2 of 2


Employer Registration

California Withholding Tax 
How does the agency prefer the employer to register?Online
Where can I find out more about the agency process for registration?http://www.edd.ca.gov/Payroll_Taxes/Am_I_Required_to_Register_as_an_Employer.htm#registration
Is there a registration fee?No
What is the name of the form to use for registration?DE-1 Registration Form for Commercial Employers
What is the link to the form for registration?https://eddservices.edd.ca.gov/tap/secure/ezreg
Additional information about the registration for this state.Client can register online and upon successful registration, receive a California employer account number and tax rate information immediately through EDD's Online Services. You may call (888) 745-3886 or your nearest Employment Tax Office to get a registration form. Client may also download a form at the link listed below. State prefers online registration.

Unemployment Insurance Tax
How does the agency prefer the employer to register?Online
Where can I find out more about the agency process for registration?https://eddservices.edd.ca.gov/
Is there a registration fee?No
What is the link to the form for registration?http://www.edd.ca.gov/Payroll_Taxes/Save_Time_and_Register_Online.htm
Additional information about the registration for this state.Client can register online and upon successful registration, receive a California employer account number and tax rate information immediately through EDD's Online Services. You may call (888) 745-3886 or your nearest Employment Tax Office to get a registration form. Client may also download a form at the link listed below. State prefers online registration.

Registration by mail may take 10-14 days to process.


It is intended purely for educational/instructional purposes only. Source for California and other states.

 

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