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 ID | Tax Code | Form Name | View Link |
|---|---|---|---|
| DE34 | WH/UI | CA Report of New Hires | View |
| DE88 | WH/UI/SDI | Payroll Tax Deposit Coupon | View |
| DE 9 | WH/UI/SDI | Quarterly Contribution Return and Report of Wages | View |
| DE 9C | WH/UI | Quarterly Contribution Return and Report of Wages (Continuation) | View |
California Withholdings
Agency Contact Information
| Agency Name | California Employment Development Department |
|---|---|
| Vendor Payable Name | EDD |
| Mailing Address | Employment Development Department Taxpayer Assistance Center P.O. Box 826880 Sacramento, CA 94280-0001 |
| Phone Numbers | Payroll 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 URL | https://askedd.edd.ca.gov/ |
| Agency Website URL | http://www.edd.ca.gov/ |
| Agency Info Effective Date | Oct 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 Detail | Low 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 Detail | Bonuses and Stock Options 10.23%. All other; e.g., overtime pay, commissions, sales awards, vac pay 6.6%. |
| Effective Date | Jan 1, 2015 |
| W4 Requirements | |
| Can Use Federal W4? | Yes |
| Effective Date | Jan 1, 2014 |
California Agency Tax Payment Details
| Tax Payment Name | CA Withholding and Disability Insurance |
| Last Verified Date | Dec 29, 2014 |
California-Tax Payment Frequency Detail
| Payment Frequency | Payment Name | Click View |
|---|---|---|
| Next Day | CA Withholding and Disability Insurance | Next Day |
| Semiweekly | CA Withholding and Disability Insurance | Semweekly |
| Monthly | CA Withholding and Disability Insurance | Monthly |
| Quarterly | CA Withholding and Disability Insurance | Quarterly |
| Electronic Mandate Requirements | ||
| Employer Filing Requirements | Employers with 250 or more employees must file tax and wage reports (Form DE 9C) electronically. | |
| Employer Payment Requirements | Employers 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 Date | Jan 1, 2011 |
California Unemployment Tax
| Agency Contact Information | |
|---|---|
| Agency Name | California Employment Development Department |
| Vendor Payable Name | EDD |
| Mailing Address | Employment Development Department Taxpayer Assistance Center P.O. Box 826880 Sacramento, CA 94280-0001 |
| Phone Numbers | Payroll 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 URL | https://askedd.edd.ca.gov/ |
| Agency Website URL | http://www.edd.ca.gov/ |
| Agency Info Effective Date | Oct 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 |
| Agency Tax Rate Detail | |
| Minimum Rate | 1.5% |
| Maximum Rate | 6.2% |
| New Rate | 3.4% |
| Rate Effective Date | Jan 1, 2011 |
| Employer Wage Base | |
| Wage Base Amount | $7,000.00 |
| Wage Base Effective Date | Jan 1, 2008 |
| Agency Surcharge Detail | |
| Surcharge Name | ETT |
| Surcharge Abbreviation | ETT |
| Creditable to FUTA | No |
| Fixed Rate | 0.1% |
| Maximum Rate | 0.1% |
| Wage Base Amount | $7,000.00 |
| Surcharge Effective Date | Jan 1, 2008 |
| Last Verified Date | Dec 1, 2014 |
| Tax Payment Name | CA UI and Employment Training Tax |
| Last Verified Date | Dec 22, 2014 |
| Tax Payment Frequency Detail | |
| Payment Frequency: Quarterly | Payment Name: CA UI and Employment Training Tax View |
| Electronic Mandate Requirements | |
| Employer Filing Requirements | Employers with 250 or more employees must file tax and wage reports (Form DE 9C) electronically. |
| Employer Payment Requirements | Employers 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 Date | Jan 1, 2011 |
Other California Payroll Taxes
| State Disability | |
| Agency Contact Information | |
| Agency Name | California Employment Development Department |
| Vendor Payable Name | EDD |
| Mailing Address | Tax Assistance: Employers - General Correspondence Employment Development Department Taxpayer Assistance Center P.O. Box 826880 Sacramento, CA 94280-0001 |
| Phone Numbers | Payroll 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 Email | taxcomm@edd.ca.gov |
| Support Website URL | https://askedd.edd.ca.gov/asp/frmEDDCOMM.aspx |
| Agency Website URL | http://www.edd.ca.gov/ |
| Agency Info Effective Date | Oct 1, 2014 |
| 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 |
| Agency Tax Rate Detail | |
| Employee Rates | |
| Fixed Rate | 0.9% |
| Rate Effective Date | Jan 1, 2015 |
| Employee Wage Base | |
| Wage Base Amount | $104,378.00 |
| Wage Base Effective Date | Jan 1, 2015 |
| Agency Tax Payment Details | |
| Tax Payment Name | CA Withholding and Disability Insurance |
| Last Verified Date | Dec 29, 2014 |
California E-file & Pay
| Electronic Form Requirement Detail | |
| Form ID | View Link |
| DE 9 | 1 of 2 2 of 2 |
| DE 9C | 1 of 2 2 of 2 |
| DE34 | 1 of 2 2 of 2 |
| DE88 | 1 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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