California Tax Service Center

Employers can now register a business, manage their payroll tax account, make tax payments, and much more online! For additional information, visit e-Services for Business.

As of January 1, 2018, all employers are required to electronically file employment tax returns, wage reports, and payroll tax reports. For more information on this requirement, visit E-file and E-pay Mandate for Employers.

Important Dates for Payroll Tax

January 1, 2018 (Delinquent if not filed/paid by January 31, 2018)

    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 2017 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2017.
    • 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 2017 (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 2017 from annual household employers.

January 16, 2018

    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 15, 2018

    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, 2018

    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, 2018 (Delinquent if not filed/paid by April 30, 2018)

    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 2018 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the first quarter of 2018. (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 2018 (see Payroll Tax Deposit to determine your deposit schedule.)

April 17, 2018

    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 15, 2018

    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, 2018

    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, 2018 (Delinquent if not filed/paid by July 31, 2018)

    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 2018 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the second quarter of 2018. (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 2018 (see Payroll Tax Deposit to determine your deposit schedule.)

July 16, 2018

    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, 2018

    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 17, 2018

    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, 2018 (Delinquent if not filed/paid by October 31, 2018)

    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 2018 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the third quarter of 2018. (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 2018 (see Payroll Tax Deposit to determine your deposit schedule.)

October 15, 2018

    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, 2018

    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 17, 2018

    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, 2019 (Delinquent if not filed/paid by January 31, 2019)

    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 2018 and
    • DE 9C (Quarterly Contribution Return and Report of Wages (Continuation)) due for the fourth quarter of 2018. (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 2018 (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 2018 from annual household employers.