2024 California Employer's Guide: DE 44 Rev. 50 (1-24)

2024 CALIFORNIA

EMPLOYER’S GUIDE

DE 44 Rev. 50 (1-24) (INTERNET)

Cover + 125 pages

Please note updates:

Page: 3

The Redding Employment Tax Office is closed.

We apologize for the inconvenience.

Important Information

Eective 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 Benets: 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 Benet 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).

Gavin Newsom, Governor

California Labor and Workforce Development Agency

PO Box 826880

•

Sacramento, CA 94280-0001

•

edd.ca.gov

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

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).

edd.ca.gov i

Table of Contents

Seminars to Help Employers Succeed ...................................................................................................................................................................................................... 1

Introduction ............................................................................................................................................................................................................................................................................... 2

Payroll Tax Help, Forms, and Publications .......................................................................................................................................................................................... 3

Start Here ...................................................................................................................................................................................................................................................................................... 4

Flowchart

............................................................................................................................................................................................................................................................................. 5

2024 Forms and Due Dates

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

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)

Sample DE 542 Form ............................................................................................................................................................................................................................... 56

Taxpayer Assistance Center 1-888-745-3886

ii Taxpayer Assistance Center 1-888-745-3886

Table of Contents

Payroll Tax Deposit (DE 88)

Withholding Deposits ................................................................................................................................................................................................................................. 58

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)

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)

2024 Due Dates for the DE 9C ........................................................................................................................................................................................................ 63

Correcting a Previously Filed DE 9C ......................................................................................................................................................................................... 64

Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)

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

edd.ca.gov iii

Table of Contents

Unemployment Insurance Benets ........................................................................................................................................................................................................... 84

Unemployment Insurance Funding ........................................................................................................................................................................................................ 84

Benefit Amount ............................................................................................................................................................................................................................................................ 84

Benefit Qualifications ............................................................................................................................................................................................................................................ 84

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

CalJOBS

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

Taxpayer Assistance Center 1-888-745-3886

1 Taxpayer Assistance Center 1-888-745-3886

Seminars To Help

Employers Succeed

Seminars to Help Employers Succeed

We offer no-cost seminars to help employers understand and comply with California’s payroll tax laws.

EDD oers seminars on the following topics:

•

State payroll tax reporting requirements and

recordkeeping.

• Federal and State Basic Payroll Tax Seminar.

• State Labor Law and Payroll Tax Seminar.

• Employment Status Tax Seminar.

• Cannabis Industry and State Payroll Tax Seminar.

• AB 5 Motor Carrier Worker Classification Online

Webinar.

EDD and the Internal Revenue Service (IRS)

jointly oer seminars on:

EDD and the Department of Industrial Relations’

Division of Labor Standards Enforcement jointly

present classes on:

• Federal and state payroll reporting and

withholding requirements.

• Difference between employees and independent

contractors and the importance of proper worker

classification.

• Wage and hour laws and regulations.

• Employer and employee rights and responsibilities.

• Recordkeeping, reporting, and posting requirements.

(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

edd.ca.gov 2

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 [email protected]

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: [email protected]

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).

Taxpayer Assistance Center 1-888-745-3886

3 Taxpayer Assistance Center 1-888-745-3886

Walk-In Oces

For information and advice on your

payroll tax responsibilities, visit your

local Employment Tax Office from 8

a.m. to 5 p.m., Pacific Time, Monday

through Friday.

Anaheim ................. 2099 S. State College Blvd., Suite 401, 92806

Audit and Collection Office Phone Number: 1-888-745-3886

Fresno .................... 1050 O Street, 93721

Audit Office Phone Number: 1-888-745-3886

Oakland .................. 7677 Oakport Street, Suite 400, 94621

Audit Office Phone Number: 1-888-745-3886

Collection Office Phone Number: 1-888-745-3886

Redding .................. 1325 Pine Street, 96001

Audit Office Phone Number: 1-888-745-3886

Sacramento ........... 3321 Power Inn Road, Suite 220, 95826

Audit Office Phone Number: 1-888-745-3886

Collection Office Phone Number: 1-888-745-3886

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

San Diego .............. 10636 Scripps Summit Ct., Suite 202, 92131

Audit Office Phone Number: 1-888-745-3886

San Jose ................ 906 Ruff Drive, 95110

Audit Office Phone Number: 1-888-745-3886

Santa Fe Springs ... 10330 Pioneer Blvd., Suite 150, 90670

Audit Office Phone Number: 1-888-745-3886

Collection Office Phone Number: 1-888-745-3886

Van Nuys ............... 6150 Van Nuys Blvd., Room 210, 91401

Audit Office Phone Number: 1-888-745-3886

To find an office near you, visit the

Office Locator

(edd.ca.gov/Office_Locator).

Self-Service Oces

Tax forms and free direct-line phones are available from 8

a.m. to 5 p.m., Pacific Time, Monday through Friday at our

self-service offices.

Bakersfield ........... 1800 30th Street, Suite 240, 93301

Modesto ............... 3340 Tully Road, Suite E-10, 95350

San Francisco ..... 745 Franklin Street, Suite 400, 94102

Santa Rosa .......... 50 D Street, Suite 100, 95404

Vallejo .................. 1440 Marin Street, Suite 114, 94590

Ventura ................ 4820 McGrath Street, Suite 200, 93003

Forms and Publications

Download and order forms, instructions, and

publications at EDD Forms (edd.ca.gov/forms).

Payroll Tax Help, Forms, and Publications

e-Services for Business

•

Fulfills the e-file and e-pay

mandate.

• Manage your employer

payroll tax account

online.

• Register as an employer.

• File tax returns and wage reports.

• Pay deposits and liabilities.

• Make address changes.

e-Services for Business

(edd.ca.gov/eServices).

Online

Visit the

EDD

(edd.ca.gov)

website.

• Frequently asked questions

(edd.ca.gov/payroll_taxes/faqs.htm).

• Payroll Tax Seminars

(edd.ca.gov/payroll_tax_seminars).

• Tax Professionals

(edd.ca.gov/payroll_taxes/tax_practitioners.htm).

• Ask EDD (askedd.edd.ca.gov).

Visit

California Tax Service Center

(taxes.ca.gov) for

federal and California tax information for businesses

and individuals.

Phone

Toll-free from the U.S. or

Canada: 1-888-745-3886

Hearing impaired:

1-800-547-9565

Outside the U.S. or

Canada: 1-916-464-3502

Staff are available from 8 a.m. to 5 p.m., Pacific

Time, Monday through Friday to answer your

questions.

Quick and Easy Access for Tax

Help, Forms, and Publications

edd.ca.gov

Redding - Office Closed

We apologize for the inconvenience.

edd.ca.gov 4

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.

You are a subject employer if you pay wages for employment to one or more people in excess of $100

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).

(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:

• 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

(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

(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.

Step 1

Step 2

Step 3

Step 4

Step 5

Taxpayer Assistance Center 1-888-745-3886

5 Taxpayer Assistance Center 1-888-745-3886

Start Here

Most forms are available online at EDD (edd.ca.gov) or by calling the Taxpayer Assistance Center at 1-888-745-3886.

Did you pay wages in excess of

$100 in a calendar quarter?

Step 1

account number at e-Services for Business

(edd.ca.gov/eServices).

Refer to page 7 for alternate registration options.

Step 2

Continuous Filing Requirements

File required reports online at e-Services for Business

(edd.ca.gov/eServices).

Payroll Tax Deposit (DE 88)

File online at e-Services for Business

(edd.ca.gov/eServices).

Refer to page 57 for deposit requirements.

Step 4

Quarterly Contribution Return and Report of Wages (DE 9)

Form DE 9 reconciles tax and withholding amounts with deposits for the quarter.

and

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.

Step 5

No registration

required.

Yes

Provide to EDD

within 20 days

Report of New Employee(s)

(DE 34)

Report of Independent

Contractor(s) (DE 542)

Step 3

Give to Employees

Employee’s Withholding Allowance

Certicate (DE 4)

Employee’s Withholding Certicate (Form

W-4)

For Your Benet: California’s Programs

for the Unemployed (DE 2320)

Paid Family Leave (DE 2511)

Disability Insurance Provisions (DE 2515)

Post in Workplace

Notice to Employees

(DE 1857A)

(If you are a public entity or not

subject to UI, refer to page 75

for

your posting requirements.)

Flowchart

edd.ca.gov

edd.ca.gov 6

2024 Forms and Due Dates

Form Name Due

DE 1

Commercial Employer Account Registration

and Update Form (If you are not a commercial

employer, refer to page 7.)

Within 15 calendar days after paying more

than $100 in wages during any calendar

quarter.

DE 34 Report of New Employee(s)

Within 20 days of start-of-work date for new or

rehired employees.

DE 542 Report of Independent Contractor(s)

Within 20 days of paying an independent

contractor $600 or more or entering into a

contract for $600 or more, whichever is earlier.

Report Quarter Due

Delinquent if Not

Filed By

DE 9/DE 9C 1

(January, February, March) April 1, 2024 April 30, 2024

DE 9/DE 9C 2

(April, May, June) July 1, 2024 July 31, 2024

DE 9/DE 9C 3

(July, August, September) October 1, 2024 October 31, 2024

DE 9/DE 9C 4

(October, November, December) January 1, 2025 January 31, 2025

California Deposit Requirements

If Your Federal

Deposit Schedule/

Requirement Is

And You Have

Accumulated State

PIT Withholding Of

If Pay Date Is

PIT and SDI

Deposit Due by

California Deposit

Schedule box

to indicate on

the DE 88

Next-Day

Less than $350 Any payday Quarterly

Quarterly

$350 to $500 Any payday

15th of the

following month

Monthly

More than $500 Any payday Next-Day Next-Day

Semi-weekly

Less than $350 Any payday Quarterly

Quarterly

$350 to $500 Any payday

15th of the

following month

Monthly

More than $500 Wed., Thurs., or Fri. Following Wednesday

Semi-weekly

More than $500

Sat., Sun., Mon., or

Tues.

Following Friday

Semi-weekly

Monthly

Less than $350 Any payday Quarterly

Quarterly

$350 or more Any payday

15th of the

following month

Monthly

Quarterly

4, 5

Annually

Less than $350 Any payday

April 30, 2024

July 31, 2024

October 31, 2024

January 31, 2025

Quarterly

$350 or more Any payday

15th of the

following month

Monthly

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.

2024 Forms and Due Dates

Taxpayer Assistance Center 1-888-745-3886

7 Taxpayer Assistance Center 1-888-745-3886

Who is an Employer

and When to Register?

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 at Household 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

$100 during any calendar quarter to one or more employees.

How to Register for an EDD Employer Payroll Tax Account Number

(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)

• Nonprot 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.

edd.ca.gov

edd.ca.gov 8

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

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.

Taxpayer Assistance Center 1-888-745-3886

9 Taxpayer Assistance Center 1-888-745-3886

State Payroll Taxes

The Employment Development Department (EDD) administers the following California payroll tax programs:

• 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 Certicate

(DE 4) on file with their employer or is based on the supplemental tax rates, refer to page 15.

What Are State

Payroll Taxes?

edd.ca.gov

edd.ca.gov 10

What Are State

Payroll Taxes?

State Payroll Taxes

Unemployment

Insurance

Employment

Training Tax

State Disability

Insurance

California Personal

Income Tax

Who Pays? Employer Employer Employee (employer

withholds from

employee wages)

Employee (employer

withholds from

employee wages)

Taxable Wages First $7,000 of

subject wages per

employee, per year.

First $7,000 of

subject wages per

employee, per year.

No limit.

No limit. Refer to

PIT withholding

(edd.ca.gov/payroll_

taxes/rates_and_

withholding.htm).

Tax Rate New employer tax

rate is 3.4 percent

(.034) for a period of

two to three years.

Following this period,

the tax rate is

calculated annually

based on each

employer’s previous

experience and the

condition of the UI

Fund. The EDD

notifies employers of

their new rate each

December.

Set by statute at

0.1 percent (.001)

of UI taxable wages

for employers with

positive UI reserve

account balances

and employers

subject to section

977(c) of the CUIC.

The 2024 SDI

withholding rate is

1.1 percent (.011).

The SDI tax rate is

set by law and may

change each year

Withheld based

on the Employee’s

Withholding

Allowance Certicate

(DE 4).

Maximum Tax

(Except when

employer is subject

to section 977[c] of

the CUIC.)

$434 per employee,

per year. (The

amount has been

calculated at the

highest UI tax rate of

6.2 percent [$7,000 x

.062].)

$7 per employee,

per year

($7,000 x .001).

No maximum. No maximum.

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: [email protected]

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).

Taxpayer Assistance Center 1-888-745-3886

11 Taxpayer Assistance Center 1-888-745-3886

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

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 Nonprot 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.

What Are Wages?

edd.ca.gov

edd.ca.gov 12

What Are Wages?

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

Year

Three

Meals

Per Day

Breakfast Lunch Dinner

Meal Not

Identied

Minimum

Per Week

Maximum

Per Month

2024 $ 14.85 $ 3.05 $ 4.55 $ 7. 25 $ 5.35 $ 60.05 $ 1,852

2023 $ 13.85 $ 2.85 $ 4.25 $ 6.75 $ 4.95 $ 57.0 5 $ 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).

Taxpayer Assistance Center 1-888-745-3886

13 Taxpayer Assistance Center 1-888-745-3886

California Personal

Income Tax Withholding

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 Certicate (Form W-4) is used for federal income tax

withholding only. The employee must file the state form Employee’s Withholding Allowance Certicate (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

for Estimated Deductions on page 17 and the Estimated Deduction table on page 19.

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

cannot be determined from the

DE 4

Request the employee to correct the DE 4 or submit a new one. Until the new or

corrected form is received, consider the employee as Single with Zero withholding

allowances for California PIT withholding purposes.

Employee admits that DE 4 is

false

When you receive an invalid DE 4, do not use it to calculate PIT withholding.

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

edd.ca.gov 14

California Personal

Income Tax Withholding

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.

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

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)

Taxpayer Assistance Center 1-888-745-3886

15 Taxpayer Assistance Center 1-888-745-3886

California Personal

Income Tax Withholding

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

or most recent regular (gross) wage payment using the PIT withholding schedules. From that amount, subtract

the PIT you withheld from the regular wages. The difference is the PIT amount you should withhold from the

supplemental wages.

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

edd.ca.gov 16

California Personal

Income Tax Withholding

Wages Paid to California Residents

If Then

A California resident

performs services in

California or in another

state.

Wages paid to the resident employee are subject to California PIT withholding, and

PIT must be withheld from all wages paid, in accordance with the employee’s DE 4.

Refer to the withholding requirements on page 13.

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

performs services that are

subject to personal income

tax withholding laws of

both California and another

state, political subdivision,

or the District of Columbia.

Make the withholding required by the other jurisdiction, and either:

• For California, withhold the amount by which the California withholding amount

exceeds the withholding amount for the other jurisdiction.

• Do not withhold any California PIT if the withholding amount for the other

jurisdiction is equal to, or greater than, the withholding amount for California.

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

performs their entire

service within California

during the year (may

include spouse of a military

service member).

The wages paid to the nonresident employee are subject to California PIT withholding.

The PIT must be withheld from all wages paid in accordance with the employee’s DE 4.

However, the spouse of a military service member may exclude wages from California

PIT withholding by marking the corresponding box when filing a DE 4. Refer to the

withholding requirements on page 13.

The wages paid must be reported as PIT wages on the DE 9C. The PIT withheld must

also be reported on the DE 9C.

A nonresident employee

performs services both

in California as well as in

another state.

Only the wages earned in California are subject to California PIT withholding. The

amount of wages subject to California PIT withholding is that portion of the total

number of working days employed in California compared to the total number of

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)

Taxpayer Assistance Center 1-888-745-3886

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. The standard deduction

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 the Exact 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 on an Employee’s 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

deductions, the employee's request must specify the number claimed. The employee's request will remain in effect until the

employee terminates 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.

–

17 Taxpayer Assistance Center 1-888-745-3886

California Withholding

Schedules For 2024

edd.ca.gov

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 are less 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 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 $900 are greater 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 period are greater 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

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

..............................

...

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....

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..........................

.............................

...................

..............

...

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________________________________________________________________________________________________

–

' –

–

California Withholding

Schedules For 2024

edd.ca.gov 18 Taxpayer Assistance Center 1-888-745-3886

California Withholding Schedules for 2024

'0' OR '1'

$342 $342 $683 $683

$683 $683 $1,367 $1,367

$740 $740 $1,481 $1,481

$1,481 $1,481 $2,962 $2,962

$4,442 $4,442 $8,885 $8,885

$8,885 $8,885 $17,769 $17,769

$17,769 $17,769 $35,538 $35,538

$68 $68 $137 $137

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

ALLOWANCES *

*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.

ANNUAL

DAILY/MISCELLANEOUS

TABLE 2 - ESTIMATED DEDUCTION TABLE

ADDITIONAL

WITHHOLDING

PAYROLL PERIOD

SEMI-ANNUAL

OR MARRIED WITH

ALLOWANCES ON DE 4 OR FORM W-4

HEAD OF

PAYROLL PERIOD

MULTIPLE EMPLOYERS

'2' OR MORE

HOUSEHOLD

WEEKLY

BIWEEKLY

SEMI-MONTHLY

MONTHLY

QUARTERLY

DUAL INCOME MARRIED

UNMARRIED

METHOD A---WAGE BRACKET TABLE METHOD

TABLE 1 - LOW INCOME EXEMPTION TABLE

SINGLE,

MARRIED

California Withholding

Schedules For 2024

19 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

SEMI-

DAILY/

BI- SEMI-

WEEKLY WEEKLY MONTHLY MONTHLY QUARTERLY

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...

LEAST

BUT

LESS

THAN

$160

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

160

170

180

190

200

170

180

190

200

210

0.68

0.79

0.90

1.01

1.12

210

220

230

240

250

220

230

240

250

260

1.23

1.34

1.45

1.56

1.67

260

270

280

290

300

270

280

290

300

310

1.78

1.89

2.00

2.11

2.24

310

320

330

340

350

320

330

340

350

360

2.46

2.68

2.90

3.12

3.34

0.07

0.29

360

370

380

390

400

370

380

390

400

410

3.56

3.78

4.00

4.22

4.44

0.51

0.73

0.95

1.17

1.39

410

420

430

440

450

420

430

440

450

460

4.66

4.88

5.10

5.32

5.54

1.61

1.83

2.05

2.27

2.49

460

480

500

520

540

480

500

520

540

560

5.87

6.31

6.75

7.19

7.63

2.82

3.26

3.70

4.14

4.58

0.22

0.66

1.10

1.54

560

600

640

680

720

600

640

680

720

760

8.33

10.09

11.85

13.61

15.37

5.29

7.05

8.81

10.57

12.33

2.24

4.00

5.76

7.52

9.28

0.95

2.71

4.47

6.23

1.42

3.18 0.14

760

800

840

880

920

800

840

880

920

970

17.13

18.89

20.83

23.47

26.44

14.09

15.85

17.78

20.42

23.39

11.04

12.80

14.73

17.37

20.34

7.99

9.75

11.68

14.32

17.29

4.94

6.70

8.64

11.28

14.25

1.90

3.66

5.59

8.23

11.20

0.61

2.54

5.18

8.15

2.14

5.11 2.06

970

1070

1180

1290

1400

1070

1180

1290

1400

1510

31.39

38.32

47.60

57.28

67.50

28.34

35.27

44.55

54.23

64.45

25.29

32.22

41.50

51.18

61.40

22.24

29.17

38.46

48.14

58.36

19.20

26.13

35.41

45.09

55.31

16.15

23.08

32.36

42.04

52.26

13.10

20.03

29.31

38.99

49.22

10.06

16.99

26.27

35.95

46.17

7.01

13.94

23.22

32.90

43.12

3.96

10.89

20.17

29.85

40.08

0.92

7.85

17.13

26.81

37.03

1510 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 20 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

$160

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

160

170

180

190

200

170

180

190

200

210

0.68

0.79

0.90

1.01

1.12

210

220

230

240

250

220

230

240

250

260

1.23

1.34

1.45

1.56

1.67

260

270

280

290

300

270

280

290

300

310

1.78

1.89

2.00

2.11

2.22

310

320

330

340

350

320

330

340

350

360

2.33

2.44

2.55

2.66

2.77

360

370

380

390

400

370

380

390

400

410

2.88

2.99

3.10

3.21

3.32

0.05

0.16

0.27

410

420

430

440

460

420

430

440

460

480

3.43

3.54

3.65

3.82

4.04

0.38

0.49

0.60

0.77

0.99

480

500

520

540

560

500

520

540

560

580

4.26

4.55

4.99

5.43

5.87

1.21

1.50

1.94

2.38

2.82

580

600

620

640

660

600

620

640

660

680

6.31

6.75

7.19

7.63

8.07

3.26

3.70

4.14

4.58

5.02

680

700

720

740

760

700

720

740

760

780

8.51

8.95

9.39

9.83

10.27

5.46

5.90

6.34

6.78

7.22

0.15

0.59

1.03

1.47

1.91

780

800

820

840

860

800

820

840

860

880

10.71

11.15

11.59

12.03

12.47

7.66

8.10

8.54

8.98

9.42

2.35

2.79

3.23

3.67

4.11

0.18

0.62

1.06

--- CONTINUED NEXT PAGE ---

California Withholding

Schedules For 2024

21 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

880

900

920

940

960

900

920

940

960

980

12.91

13.35

13.79

14.23

14.67

9.86

10.30

10.74

11.18

11.62

4.55

4.99

5.43

5.87

6.31

1.50

1.94

2.38

2.82

3.26 0.21

980

1000

1020

1040

1060

1000

1020

1040

1060

1080

15.11

15.55

15.99

16.43

17.24

12.06

12.50

12.94

13.38

14.20

6.75

7.19

7.63

8.07

8.51

3.70

4.14

4.58

5.02

5.46

0.65

1.09

1.53

1.97

2.41

1080

1100

1120

1140

1170

1100

1120

1140

1170

1200

18.12

19.00

19.88

20.98

22.30

15.08

15.96

16.84

17.94

19.26

8.95

9.39

9.83

10.38

11.67

5.90

6.34

6.78

7.33

8.62

2.85

3.29

3.73

4.28

5.58

0.25

0.69

1.24

2.53

1200

1230

1260

1290

1320

1230

1260

1290

1320

1350

23.62

24.94

26.26

27.58

28.90

20.58

21.90

23.22

24.54

25.86

12.99

14.31

15.63

16.95

18.27

9.94

11.26

12.58

13.90

15.22

6.90

8.22

9.54

10.86

12.18

3.85

5.17

6.49

7.81

9.13

0.80

2.12

3.44

4.76

6.08

0.40

1.72

3.04

1350

1390

1430

1470

1510

1390

1430

1470

1510

1550

30.44

32.20

33.96

35.72

37.48

27.40

29.16

30.92

32.68

34.44

19.81

21.57

23.33

25.09

26.85

16.76

18.52

20.28

22.04

23.80

13.72

15.48

17.24

19.00

20.76

10.67

12.43

14.19

15.95

17.71

7.62

9.38

11.14

12.90

14.66

4.58

6.34

8.10

9.86

11.62

1.53

3.29

5.05

6.81

8.57

0.24

2.00

3.76

5.52

0.71

2.47

1550

1590

1630

1670

1710

1590

1630

1670

1710

1750

39.24

41.20

43.84

46.48

49.12

36.20

38.15

40.79

43.43

46.07

28.61

30.37

32.13

33.89

36.22

25.56

27.32

29.08

30.84

33.17

22.52

24.28

26.04

27.80

30.12

19.47

21.23

22.99

24.75

27.08

16.42

18.18

19.94

21.70

24.03

13.38

15.14

16.90

18.66

20.98

10.33

12.09

13.85

15.61

17.93

7.28

9.04

10.80

12.56

14.89

4.23

5.99

7.75

9.51

11.84

1750

1810

1870

1950

2030

1810

1870

1950

2030

2130

52.42

56.38

61.00

66.28

72.22

49.37

53.33

57.95

63.23

69.17

39.52

43.48

48.10

53.38

59.32

36.47

40.43

45.05

50.33

56.27

33.42

37.38

42.00

47.28

53.22

30.38

34.34

38.96

44.24

50.18

27.33

31.29

35.91

41.19

47.13

24.28

28.24

32.86

38.14

44.08

21.23

25.19

29.81

35.09

41.03

18.19

22.15

26.77

32.05

37.99

15.14

19.10

23.72

29.00

34.94

2130

2300

2470

2640

2810

2300

2470

2640

2810

2980

81.83

96.79

111.75

126.71

144.01

78.78

93.74

108.70

123.66

140.96

68.23

81.62

96.58

111.54

127.37

65.18

78.57

93.53

108.49

124.32

62.13

75.53

90.49

105.45

121.27

59.09

72.48

87.44

102.40

118.23

56.04

69.43

84.39

99.35

115.18

52.99

66.38

81.34

96.30

112.13

49.94

63.34

78.30

93.26

109.09

46.90

60.29

75.25

90.21

106.04

43.85

57.24

72.20

87.16

102.99

2980 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 22 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$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

700 740 6.89 3.84 0.80

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)

California Withholding

Schedules For 2024

23 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$1 $260

260

280

300

320

340

280

300

320

340

360

0.70

0.92

1.14

1.36

1.58

360

380

400

420

440

380

400

420

440

460

1.80

2.02

2.24

2.46

2.68

460

480

500

520

540

480

500

520

540

560

2.90

3.12

3.34

3.56

3.78

560

580

600

620

640

580

600

620

640

660

4.00

4.22

4.48

4.92

5.36

660

680

700

720

740

680

700

720

740

760

5.80

6.24

6.68

7.12

7.56

0.15

0.59

1.03

1.47

760

780

800

820

860

780

800

820

860

900

8.00

8.44

8.88

9.54

10.42

1.91

2.35

2.79

3.45

4.33

900

940

980

1020

1070

940

980

1020

1070

1120

11.30

12.18

13.06

14.05

15.15

5.21

6.09

6.97

7.96

9.06

0.87

1.86

2.96

1120

1170

1220

1270

1320

1170

1220

1270

1320

1370

16.25

18.20

20.40

22.60

24.80

10.16

12.11

14.31

16.51

18.71

4.06

6.02

8.22

10.42

12.62

2.12

4.32

6.52 0.43

1370

1420

1470

1520

1620

1420

1470

1520

1620

1720

27.00

29.20

31.40

34.70

39.10

20.91

23.11

25.31

28.61

33.01

14.82

17.02

19.22

22.52

26.92

8.72

10.92

13.12

16.42

20.82

2.63

4.83

7.03

10.33

14.73

0.93

4.23

8.63 2.54

1720

1920

2120

2320

2550

1920

2120

2320

2550

2780

48.25

61.45

74.65

92.11

112.35

42.16

55.36

68.56

86.02

106.26

36.06

49.26

62.46

79.93

100.17

29.97

43.17

56.37

73.83

94.07

23.87

37.07

50.27

67.74

87.98

17.78

30.98

44.18

61.64

81.88

11.69

24.89

38.09

55.55

75.79

5.59

18.79

31.99

49.46

69.70

12.70

25.90

43.36

63.60

6.60

19.80

37.27

57.51

0.51

13.71

31.17

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)

California Withholding

Schedules For 2024

edd.ca.gov 24 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8 9 10

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

960 980 8.40 2.31

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 ---

California Withholding

Schedules For 2024

25 Taxpayer Assistance Center 1-888-745-388625 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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

3450 3550 100.87 94.78 88.69 82.59 76.50 70.40 64.31 58.22 52.12 46.03 39.93

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)

California Withholding

Schedules For 2024

edd.ca.gov 26 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$1 $560

560

580

600

620

640

580

600

620

640

660

1.73

1.95

2.17

2.39

2.61

660

680

700

720

740

680

700

720

740

760

2.83

3.05

3.27

3.49

3.71

760

780

800

820

840

780

800

820

840

860

3.93

4.15

4.37

4.59

4.81

860

880

900

920

940

880

900

920

940

960

5.03

5.25

5.47

5.69

5.91

960

980

1000

1040

1080

980

1000

1040

1080

1120

6.13

6.35

6.68

7.12

7.56

0.04

0.26

0.59

1.03

1.47

1120

1160

1200

1250

1300

1160

1200

1250

1300

1350

8.00

8.44

9.05

10.15

11.25

1.91

2.35

2.96

4.06

5.16

1350

1400

1450

1500

1550

1400

1450

1500

1550

1600

12.35

13.45

14.55

15.65

16.75

6.26

7.36

8.46

9.56

10.66

0.16

1.26

2.36

3.46

4.56

1600

1650

1700

1750

1800

1650

1700

1750

1800

1850

17.85

18.95

20.05

21.15

22.25

11.76

12.86

13.96

15.06

16.16

5.66

6.76

7.86

8.96

10.06

0.67

1.77

2.87

3.97

1850

1950

2050

2150

2250

1950

2050

2150

2250

2350

23.90

26.10

28.30

30.50

32.70

17.81

20.01

22.21

24.41

26.61

11.71

13.91

16.11

18.31

20.51

5.62

7.82

10.02

12.22

14.42

1.73

3.93

6.13

8.33

0.03

2.23

2350

2500

2650

2850

3050

2500

2650

2850

3050

3300

37.97

44.57

52.27

63.04

77.89

31.88

38.48

46.18

56.95

71.80

25.78

32.38

40.08

50.85

65.70

19.69

26.29

33.99

44.76

59.61

13.60

20.20

27.90

38.66

53.51

7.50

14.10

21.80

32.57

47.42

1.41

8.01

15.71

26.48

41.33

1.91

9.61

20.38

35.23

3.52

14.29

29.14

8.19

23.04

2.10

16.95

3300

3620

3940

3620

3940

4260

97.08

125.24

154.97

90.99

119.15

148.88

84.90

113.06

142.78

78.80

106.96

136.69

72.71

100.87

130.59

66.61

94.77

124.50

60.52

88.68

118.41

54.43

82.59

112.31

48.33

76.49

106.22

42.24

70.40

100.12

36.14

64.30

94.03

4260 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

27 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$1 $300

300

320

340

360

380

320

340

360

380

400

0.95

1.17

1.39

1.61

1.83

400

420

440

460

480

420

440

460

480

500

2.05

2.27

2.49

2.71

2.93

500

540

580

620

660

540

580

620

660

700

3.26

3.70

4.14

4.58

5.27

700

740

780

820

860

740

780

820

860

900

6.15

7.03

7.91

8.79

9.67

0.43

1.31

2.19

3.07

900

940

980

1020

1060

940

980

1020

1060

1100

10.55

11.43

12.31

13.19

14.07

3.95

4.83

5.71

6.59

7.47 0.87

1100

1140

1180

1220

1260

1140

1180

1220

1260

1300

14.95

15.83

16.71

17.59

19.08

8.35

9.23

10.11

10.99

12.48

1.75

2.63

3.51

4.39

5.88

1300

1340

1380

1420

1460

1340

1380

1420

1460

1500

20.84

22.60

24.36

26.12

27.88

14.24

16.00

17.76

19.52

21.28

7.64

9.40

11.16

12.92

14.68

1.04

2.80

4.56

6.32

8.08 1.48

1500

1540

1580

1620

1660

1540

1580

1620

1660

1700

29.64

31.40

33.16

34.92

36.68

23.04

24.80

26.56

28.32

30.08

16.44

18.20

19.96

21.72

23.48

9.84

11.60

13.36

15.12

16.88

3.24

5.00

6.76

8.52

10.28

0.16

1.92

3.68

1700

1750

1800

1850

2000

1750

1800

1850

2000

2150

38.66

40.86

43.06

49.18

59.08

32.06

34.26

36.46

42.58

52.48

25.46

27.66

29.86

35.98

45.88

18.86

21.06

23.26

29.38

39.28

12.26

14.46

16.66

22.78

32.68

5.66

7.86

10.06

16.18

26.08

1.26

3.46

9.58

19.48

2.98

12.88 6.28

2150

2350

2550

2800

3050

2350

2550

2800

3050

3300

70.63

83.83

103.05

125.05

148.53

64.03

77.23

96.45

118.45

141.93

57.43

70.63

89.85

111.85

135.33

50.83

64.03

83.25

105.25

128.73

44.23

57.43

76.65

98.65

122.13

37.63

50.83

70.05

92.05

115.53

31.03

44.23

63.45

85.45

108.93

24.43

37.63

56.85

78.85

102.33

17.83

31.03

50.25

72.25

95.73

11.23

24.43

43.65

65.65

89.13

4.63

17.83

37.05

59.05

82.53

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

3300 and over

edd.ca.gov 28 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

$300

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

300

320

340

360

380

320

340

360

380

400

0.95

1.17

1.39

1.61

1.83

400

420

440

460

480

420

440

460

480

500

2.05

2.27

2.49

2.71

2.93

500

520

540

560

580

520

540

560

580

600

3.15

3.37

3.59

3.81

4.03

600

620

640

660

680

620

640

660

680

700

4.25

4.47

4.69

4.91

5.13

700

720

740

760

780

720

740

760

780

800

5.35

5.57

5.79

6.01

6.23

800

820

840

860

880

820

840

860

880

900

6.45

6.67

6.89

7.11

7.33

0.07

0.29

0.51

0.73

900

920

940

960

980

920

940

960

980

1000

7.55

7.77

7.99

8.21

8.43

0.95

1.17

1.39

1.61

1.83

1000

1040

1080

1120

1160

1040

1080

1120

1160

1200

8.76

9.20

9.74

10.62

11.50

2.16

2.60

3.14

4.02

4.90

1200

1240

1280

1320

1360

1240

1280

1320

1360

1400

12.38

13.26

14.14

15.02

15.90

5.78

6.66

7.54

8.42

9.30

1400

1440

1480

1520

1560

1440

1480

1520

1560

1600

16.78

17.66

18.54

19.42

20.30

10.18

11.06

11.94

12.82

13.70

0.42

1.30

2.18

--- CONTINUED NEXT PAGE ---

California Withholding

Schedules For 2024

29 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

1600

1640

1680

1720

1760

1640

1680

1720

1760

1800

21.18

22.06

22.94

23.82

24.70

14.58

15.46

16.34

17.22

18.10

3.06

3.94

4.82

5.70

6.58

1800

1840

1880

1920

1960

1840

1880

1920

1960

2000

25.58

26.46

27.34

28.22

29.10

18.98

19.86

20.74

21.62

22.50

7.46

8.34

9.22

10.10

10.98

0.86

1.74

2.62

3.50

4.38

2000

2040

2080

2120

2160

2040

2080

2120

2160

2200

29.98

30.86

31.74

32.62

33.50

23.38

24.26

25.14

26.02

26.90

11.86

12.74

13.62

14.50

15.38

5.26

6.14

7.02

7.90

8.78

0.42

1.30

2.18

2200

2250

2300

2350

2400

2250

2300

2350

2400

2450

34.49

35.59

37.64

39.84

42.04

27.89

28.99

31.04

33.24

35.44

16.37

17.47

18.57

19.67

20.77

9.77

10.87

11.97

13.07

14.17

3.17

4.27

5.37

6.47

7.57 0.97

2450

2500

2550

2600

2650

2500

2550

2600

2650

2700

44.24

46.44

48.64

50.84

53.04

37.64

39.84

42.04

44.24

46.44

21.87

23.41

25.61

27.81

30.01

15.27

16.81

19.01

21.21

23.41

8.67

10.21

12.41

14.61

16.81

2.07

3.61

5.81

8.01

10.21

1.41

3.61

2700

2750

2800

2850

2900

2750

2800

2850

2900

2950

55.24

57.44

59.64

61.84

64.04

48.64

50.84

53.04

55.24

57.44

32.21

34.41

36.61

38.81

41.01

25.61

27.81

30.01

32.21

34.41

19.01

21.21

23.41

25.61

27.81

12.41

14.61

16.81

19.01

21.21

5.81

8.01

10.21

12.41

14.61

1.41

3.61

5.81

8.01 1.41

2950

3000

3075

3150

3225

3000

3075

3150

3225

3300

66.24

68.99

72.29

75.59

78.89

59.64

62.39

65.69

68.99

72.29

43.21

45.96

49.26

52.56

55.86

36.61

39.36

42.66

45.96

49.26

30.01

32.76

36.06

39.36

42.66

23.41

26.16

29.46

32.76

36.06

16.81

19.56

22.86

26.16

29.46

10.21

12.96

16.26

19.56

22.86

3.61

6.36

9.66

12.96

16.26

3.06

6.36

9.66 3.06

3300

3375

3475

3575

3675

3375

3475

3575

3675

3775

82.19

86.04

91.67

98.27

104.87

75.59

79.44

85.07

91.67

98.27

59.16

63.01

67.41

71.81

76.92

52.56

56.41

60.81

65.21

70.32

45.96

49.81

54.21

58.61

63.72

39.36

43.21

47.61

52.01

57.12

32.76

36.61

41.01

45.41

50.52

26.16

30.01

34.41

38.81

43.92

19.56

23.41

27.81

32.21

37.32

12.96

16.81

21.21

25.61

30.72

6.36

10.21

14.61

19.01

24.12

3775

4025

4275

4575

4975

4025

4275

4575

4975

5375

116.42

132.92

151.07

175.17

210.37

109.82

126.32

144.47

168.57

203.77

88.47

104.97

123.12

146.22

177.50

81.87

98.37

116.52

139.62

170.90

75.27

91.77

109.92

133.02

164.30

68.67

85.17

103.32

126.42

157.70

62.07

78.57

96.72

119.82

151.10

55.47

71.97

90.12

113.22

144.50

48.87

65.37

83.52

106.62

137.90

42.27

58.77

76.92

100.02

131.30

35.67

52.17

70.32

93.42

124.70

5375

5775

6225

5775

6225

6725

245.57

284.12

332.71

238.97

277.52

326.11

212.70

250.10

296.65

206.10

243.50

290.05

199.50

236.90

283.45

192.90

230.30

276.85

186.30

223.70

270.25

179.70

217.10

263.65

173.10

210.50

257.05

166.50

203.90

250.45

159.90

197.30

243.85

6725 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 30 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

$600

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

600

620

640

660

680

620

640

660

680

700

1.79

2.01

2.23

2.45

2.67

700

720

740

760

780

720

740

760

780

800

2.89

3.11

3.33

3.55

3.77

800

820

840

860

880

820

840

860

880

900

3.99

4.21

4.43

4.65

4.87

900

940

980

1020

1060

940

980

1020

1060

1100

5.20

5.64

6.08

6.52

6.96 0.36

1100

1140

1180

1220

1260

1140

1180

1220

1260

1300

7.40

7.84

8.28

8.72

9.16

0.80

1.24

1.68

2.12

2.56

1300

1350

1400

1450

1500

1350

1400

1450

1500

1550

9.77

10.87

11.97

13.07

14.17

3.17

4.27

5.37

6.47

7.57 0.97

1550

1600

1650

1700

1750

1600

1650

1700

1750

1800

15.27

16.37

17.47

18.57

19.67

8.67

9.77

10.87

11.97

13.07

2.07

3.17

4.27

5.37

6.47

1800

1900

2000

2100

2200

1900

2000

2100

2200

2300

21.32

23.52

25.72

27.92

30.12

14.72

16.92

19.12

21.32

23.52

8.12

10.32

12.52

14.72

16.92

1.52

3.72

5.92

8.12

10.32

1.52

3.72

2300

2420

2540

2660

2780

2420

2540

2660

2780

2900

32.54

35.18

39.93

45.21

50.49

25.94

28.58

33.33

38.61

43.89

19.34

21.98

26.73

32.01

37.29

12.74

15.38

20.13

25.41

30.69

6.14

8.78

13.53

18.81

24.09

2.18

6.93

12.21

17.49

0.33

5.61

10.89 4.29

2900

3230

3560

3910

4260

3230

3560

3910

4260

4610

60.39

81.43

104.00

134.80

167.19

53.79

74.83

97.40

128.20

160.59

47.19

68.23

90.80

121.60

153.99

40.59

61.63

84.20

115.00

147.39

33.99

55.03

77.60

108.40

140.79

27.39

48.43

71.00

101.80

134.19

20.79

41.83

64.40

95.20

127.59

14.19

35.23

57.80

88.60

120.99

7.59

28.63

51.20

82.00

114.39

0.99

22.03

44.60

75.40

107.79

15.43

38.00

68.80

101.19

4610 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

31 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$1 $600

600

640

680

720

760

640

680

720

760

800

1.90

2.34

2.78

3.22

3.66

800

840

880

920

960

840

880

920

960

1000

4.10

4.54

4.98

5.42

5.86

1000

1050

1100

1150

1200

1050

1100

1150

1200

1250

6.36

6.91

7.46

8.01

8.56

1250

1300

1350

1400

1450

1300

1350

1400

1450

1500

9.11

9.77

10.87

11.97

13.07

1500

1600

1700

1800

1900

1600

1700

1800

1900

2000

14.72

16.92

19.12

21.32

23.52

1.52

3.72

5.92

8.12

10.32

2000

2100

2200

2300

2400

2100

2200

2300

2400

2500

25.72

27.92

30.12

32.32

34.52

12.52

14.72

16.92

19.12

21.32

1.52

3.72

5.92

8.12

2500

2600

2700

2800

2900

2600

2700

2800

2900

3000

37.71

42.11

46.51

50.91

55.31

24.51

28.91

33.31

37.71

42.11

11.31

15.71

20.11

24.51

28.91

2.51

6.91

11.31

15.71 2.51

3000

3100

3200

3300

3400

3100

3200

3300

3400

3500

59.71

64.11

68.51

72.91

77.31

46.51

50.91

55.31

59.71

64.11

33.31

37.71

42.11

46.51

50.91

20.11

24.51

28.91

33.31

37.71

6.91

11.31

15.71

20.11

24.51

2.51

6.91

11.31

3500

3700

3900

4100

4400

3700

3900

4100

4400

4700

83.91

95.07

108.27

124.77

144.57

70.71

81.87

95.07

111.57

131.37

57.51

68.67

81.87

98.37

118.17

44.31

55.47

68.67

85.17

104.97

31.11

42.27

55.47

71.97

91.77

17.91

29.07

42.27

58.77

78.57

4.71

15.87

29.07

45.57

65.37

2.67

15.87

32.37

52.17

2.67

19.17

38.97

5.97

25.77 12.57

4700

5100

5575

6075

5100

5575

6075

6575

167.67

205.00

247.90

294.51

154.47

191.80

234.70

281.31

141.27

178.60

221.50

268.11

128.07

165.40

208.30

254.91

114.87

152.20

195.10

241.71

101.67

139.00

181.90

228.51

88.47

125.80

168.70

215.31

75.27

112.60

155.50

202.11

62.07

99.40

142.30

188.91

48.87

86.20

129.10

175.71

35.67

73.00

115.90

162.51

6575 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 32 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

$600

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

600

640

680

720

760

640

680

720

760

800

1.90

2.34

2.78

3.22

3.66

800

840

880

920

960

840

880

920

960

1000

4.10

4.54

4.98

5.42

5.86

1000

1040

1080

1120

1160

1040

1080

1120

1160

1200

6.30

6.74

7.18

7.62

8.06

1200

1240

1280

1320

1360

1240

1280

1320

1360

1400

8.50

8.94

9.38

9.82

10.26

1400

1440

1480

1520

1560

1440

1480

1520

1560

1600

10.70

11.14

11.58

12.02

12.46

1600

1640

1680

1720

1760

1640

1680

1720

1760

1800

12.90

13.34

13.78

14.22

14.66

0.14

0.58

1.02

1.46

1800

1840

1880

1920

1960

1840

1880

1920

1960

2000

15.10

15.54

15.98

16.42

16.86

1.90

2.34

2.78

3.22

3.66

2000

2040

2080

2140

2200

2040

2080

2140

2200

2260

17.30

17.74

18.29

18.95

20.13

4.10

4.54

5.09

5.75

6.93

2260

2320

2380

2440

2500

2320

2380

2440

2500

2560

21.45

22.77

24.09

25.41

26.73

8.25

9.57

10.89

12.21

13.53

2560

2620

2680

2740

2800

2620

2680

2740

2800

2860

28.05

29.37

30.69

32.01

33.33

14.85

16.17

17.49

18.81

20.13

--- CONTINUED NEXT PAGE ---

California Withholding

Schedules For 2024

33 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

2860

2920

2980

3040

3100

2920

2980

3040

3100

3160

34.65

35.97

37.29

38.61

39.93

21.45

22.77

24.09

25.41

26.73

0.00

1.06

2.38

3.70

3160

3220

3280

3340

3400

3220

3280

3340

3400

3460

41.25

42.57

43.89

45.21

46.53

28.05

29.37

30.69

32.01

33.33

5.02

6.34

7.66

8.98

10.30

3460

3520

3580

3640

3700

3520

3580

3640

3700

3800

47.85

49.17

50.49

51.81

53.57

34.65

35.97

37.29

38.61

40.37

11.62

12.94

14.26

15.58

17.34

1.06

2.38

4.14

3800

3900

4000

4100

4200

3900

4000

4100

4200

4300

55.77

57.97

60.17

62.37

64.57

42.57

44.77

46.97

49.17

51.37

19.54

21.74

23.94

26.14

28.34

6.34

8.54

10.74

12.94

15.14 1.94

4300

4400

4500

4600

4700

4400

4500

4600

4700

4800

66.77

68.97

71.17

75.29

79.69

53.57

55.77

57.97

62.09

66.49

30.54

32.74

34.94

37.14

39.34

17.34

19.54

21.74

23.94

26.14

4.14

6.34

8.54

10.74

12.94

4800

4900

5000

5100

5200

4900

5000

5100

5200

5300

84.09

88.49

92.89

97.29

101.69

70.89

75.29

79.69

84.09

88.49

41.54

43.74

46.82

51.22

55.62

28.34

30.54

33.62

38.02

42.42

15.14

17.34

20.42

24.82

29.22

1.94

4.14

7.22

11.62

16.02 2.82

5300

5400

5500

5600

5700

5400

5500

5600

5700

5800

106.09

110.49

114.89

119.29

123.69

92.89

97.29

101.69

106.09

110.49

60.02

64.42

68.82

73.22

77.62

46.82

51.22

55.62

60.02

64.42

33.62

38.02

42.42

46.82

51.22

20.42

24.82

29.22

33.62

38.02

7.22

11.62

16.02

20.42

24.82

2.82

7.22

11.62

5800

5900

6000

6200

6400

5900

6000

6200

6400

6600

128.09

132.49

139.09

147.89

156.69

114.89

119.29

125.89

134.69

143.49

82.02

86.42

93.02

101.82

110.62

68.82

73.22

79.82

88.62

97.42

55.62

60.02

66.62

75.42

84.22

42.42

46.82

53.42

62.22

71.02

29.22

33.62

40.22

49.02

57.82

16.02

20.42

27.02

35.82

44.62

2.82

7.22

13.82

22.62

31.42

0.62

9.42

18.22 5.02

6600

6800

7000

7200

7400

6800

7000

7200

7400

7600

165.49

174.29

186.63

199.83

213.03

152.29

161.09

173.43

186.63

199.83

119.42

128.22

137.02

145.82

157.13

106.22

115.02

123.82

132.62

143.93

93.02

101.82

110.62

119.42

130.73

79.82

88.62

97.42

106.22

117.53

66.62

75.42

84.22

93.02

104.33

53.42

62.22

71.02

79.82

91.13

40.22

49.02

57.82

66.62

77.93

27.02

35.82

44.62

53.42

64.73

13.82

22.62

31.42

40.22

51.53

7600

7800

8100

8500

8900

7800

8100

8500

8900

9450

226.23

242.73

265.83

292.23

323.58

213.03

229.53

252.63

279.03

310.38

170.33

186.83

209.93

236.33

267.68

157.13

173.63

196.73

223.13

254.48

143.93

160.43

183.53

209.93

241.28

130.73

147.23

170.33

196.73

228.08

117.53

134.03

157.13

183.53

214.88

104.33

120.83

143.93

170.33

201.68

91.13

107.63

130.73

157.13

188.48

77.93

94.43

117.53

143.93

175.28

64.73

81.23

104.33

130.73

162.08

9450

10000

10700

11400

12150

10000

10700

11400

12150

12900

365.74

420.74

482.34

546.14

621.95

352.54

407.54

469.14

532.94

608.75

303.98

355.01

416.61

480.41

549.83

290.78

341.81

403.41

467.21

536.63

277.58

328.61

390.21

454.01

523.43

264.38

315.41

377.01

440.81

510.23

251.18

302.21

363.81

427.61

497.03

237.98

289.01

350.61

414.41

483.83

224.78

275.81

337.41

401.21

470.63

211.58

262.61

324.21

388.01

457.43

198.38

249.41

311.01

374.81

444.23

12900 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 34 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

1400

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

1400

1450

1500

1550

1600

1450

1500

1550

1600

1650

5.84

6.39

6.94

7.49

8.04

1650

1700

1750

1800

1850

1700

1750

1800

1850

1900

8.59

9.14

9.69

10.24

10.79

1900

1950

2000

2050

2100

1950

2000

2050

2100

2150

11.34

11.89

12.44

12.99

13.54 0.34

2150

2200

2250

2300

2350

2200

2250

2300

2350

2400

14.09

14.64

15.19

15.74

16.29

0.89

1.44

1.99

2.54

3.09

2400

2450

2500

2600

2700

2450

2500

2600

2700

2800

16.84

17.39

18.22

19.54

21.74

3.64

4.19

5.02

6.34

8.54

2800

2900

3000

3100

3200

2900

3000

3100

3200

3300

23.94

26.14

28.34

30.54

32.74

10.74

12.94

15.14

17.34

19.54

1.94

4.14

6.34

3300

3400

3500

3600

3700

3400

3500

3600

3700

3800

34.94

37.14

39.34

41.54

43.74

21.74

23.94

26.14

28.34

30.54

8.54

10.74

12.94

15.14

17.34

1.94

4.14

3800

3900

4000

4100

4200

3900

4000

4100

4200

4300

45.94

48.14

50.34

52.54

54.74

32.74

34.94

37.14

39.34

41.54

19.54

21.74

23.94

26.14

28.34

6.34

8.54

10.74

12.94

15.14 1.94

4300

4500

4700

4900

5100

4500

4700

4900

5100

5300

58.04

62.44

66.84

71.24

79.87

44.84

49.24

53.64

58.04

66.67

31.64

36.04

40.44

44.84

53.47

18.44

22.84

27.24

31.64

40.27

5.24

9.64

14.04

18.44

27.07

0.84

5.24

13.87 0.67

5300

5600

5900

6300

6700

5600

5900

6300

6700

7250

90.87

104.07

119.47

143.71

175.06

77.67

90.87

106.27

130.51

161.86

64.47

77.67

93.07

117.31

148.66

51.27

64.47

79.87

104.11

135.46

38.07

51.27

66.67

90.91

122.26

24.87

38.07

53.47

77.71

109.06

11.67

24.87

40.27

64.51

95.86

11.67

27.07

51.31

82.66

13.87

38.11

69.46

0.67

24.91

56.26

11.71

43.06

7250

7900

8550

7900

8550

9200

217.24

274.44

334.89

204.04

261.24

321.69

190.84

248.04

308.49

177.64

234.84

295.29

164.44

221.64

282.09

151.24

208.44

268.89

138.04

195.24

255.69

124.84

182.04

242.49

111.64

168.84

229.29

98.44

155.64

216.09

85.24

142.44

202.89

9200 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

35 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

$1 $28

0.09

0.11

0.14

0.16

0.18

0.20

0.22

0.25

0.27

0.29

0.31

0.35

0.39

0.43

0.51

0.60

0.69

0.78

0.87

0.95

0.09

0.17

0.26

0.35

102

106

1.04

1.13

1.22

1.31

1.39

0.44

0.53

0.61

0.70

0.79

0.01

0.10

0.18

106

110

114

118

122

110

114

118

122

126

1.48

1.57

1.67

1.84

2.02

0.88

0.97

1.06

1.24

1.41

0.27

0.36

0.46

0.63

0.81

0.03

0.20

126

131

136

141

146

131

136

141

146

151

2.22

2.44

2.66

2.88

3.10

1.61

1.83

2.05

2.27

2.49

1.01

1.23

1.45

1.67

1.89

0.40

0.62

0.84

1.06

1.28

0.02

0.24

0.46

0.68 0.07

151

156

161

166

171

156

161

166

171

176

3.32

3.54

3.76

3.98

4.26

2.71

2.93

3.15

3.37

3.65

2.11

2.33

2.55

2.77

3.05

1.50

1.72

1.94

2.16

2.44

0.90

1.12

1.34

1.56

1.84

0.29

0.51

0.73

0.95

1.23

0.13

0.35

0.63 0.02

176

181

186

201

226

181

186

201

226

251

4.59

4.92

5.58

6.90

8.77

3.98

4.31

4.97

6.29

8.16

3.38

3.71

4.37

5.69

7.56

2.77

3.10

3.76

5.08

6.95

2.17

2.50

3.16

4.48

6.35

1.56

1.89

2.55

3.87

5.74

0.96

1.29

1.95

3.27

5.14

0.35

0.68

1.34

2.66

4.53

0.08

0.74

2.06

3.93

0.13

1.45

3.32

0.85

2.72

251

281

311

11.19

14.00

10.58

13.40

9.98

12.79

9.37

12.19

8.77

11.58

8.16

10.98

7.56

10.37

6.95

9.77

6.35

9.16

5.74

8.56

5.14

7.95

321 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 36 Taxpayer Assistance Center 1-888-745-3886

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...

LEAST

BUT

LESS

THAN

$32

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

0.14

0.16

0.18

0.20

0.22

0.25

0.27

0.29

0.31

0.33

0.00

0.36

0.38

0.40

0.42

0.44

0.47

0.49

0.51

0.53

0.55

0.58

0.60

0.62

0.64

0.66

0.02

0.04

0.06

0.69

0.71

0.73

0.75

0.77

0.08

0.10

0.13

0.15

0.17

100

102

0.80

0.82

0.84

0.86

0.89

0.19

0.21

0.24

0.26

0.28

102

104

106

108

110

104

106

108

110

112

0.93

0.98

1.02

1.06

1.11

0.33

0.37

0.42

0.46

0.50

112

114

118

122

126

114

118

122

126

130

1.15

1.22

1.31

1.39

1.48

0.55

0.61

0.70

0.79

0.88

0.01

0.10

0.18

0.27

130

134

138

142

146

134

138

142

146

150

1.57

1.66

1.75

1.83

1.92

0.97

1.05

1.14

1.23

1.32

0.36

0.45

0.54

0.62

0.71

0.02

0.11

--- CONTINUED NEXT PAGE ---

California Withholding

Schedules For 2024

37 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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...

LEAST

BUT

LESS

THAN

0 1 2 3 4 5 6 7 8

...THE AMOUNT OF INCOME TAX TO BE WITHHELD SHALL BE...

9 10

OR MORE

150

154

158

162

166

154

158

162

166

170

2.01

2.10

2.19

2.27

2.36

1.41

1.49

1.58

1.67

1.76

0.80

0.89

0.98

1.06

1.15

0.20

0.28

0.37

0.46

0.55

170

174

178

182

186

174

178

182

186

190

2.45

2.54

2.63

2.71

2.80

1.85

1.93

2.02

2.11

2.20

1.24

1.33

1.42

1.50

1.59

0.64

0.72

0.81

0.90

0.99

0.03

0.12

0.21

0.29

0.38

190

195

200

205

210

195

200

205

210

215

2.90

3.01

3.12

3.23

3.38

2.30

2.41

2.52

2.63

2.78

1.69

1.80

1.91

2.02

2.17

1.09

1.20

1.31

1.42

1.57

0.48

0.59

0.70

0.81

0.96

0.10

0.21

0.36

215

220

225

230

235

220

225

230

235

240

3.60

3.82

4.04

4.26

4.48

3.00

3.22

3.44

3.66

3.88

2.39

2.61

2.83

3.05

3.27

1.79

2.01

2.23

2.45

2.67

1.18

1.40

1.62

1.84

2.06

0.58

0.80

1.02

1.24

1.46

0.19

0.41

0.63

0.85

0.03

0.25

240

245

250

255

260

245

250

255

260

265

4.70

4.92

5.14

5.36

5.58

4.10

4.32

4.54

4.76

4.98

3.49

3.71

3.93

4.15

4.37

2.89

3.11

3.33

3.55

3.77

2.28

2.50

2.72

2.94

3.16

1.68

1.90

2.12

2.34

2.56

1.07

1.29

1.51

1.73

1.95

0.47

0.69

0.91

1.13

1.35

0.08

0.30

0.52

0.74 0.14

265

270

275

280

285

270

275

280

285

290

5.80

6.02

6.24

6.46

6.68

5.20

5.42

5.64

5.86

6.08

4.59

4.81

5.03

5.25

5.47

3.99

4.21

4.43

4.65

4.87

3.38

3.60

3.82

4.04

4.26

2.78

3.00

3.22

3.44

3.66

2.17

2.39

2.61

2.83

3.05

1.57

1.79

2.01

2.23

2.45

0.96

1.18

1.40

1.62

1.84

0.36

0.58

0.80

1.02

1.24

0.19

0.41

0.63

290

300

310

320

330

300

310

320

330

340

7.01

7.45

7.89

8.43

9.09

6.41

6.85

7.29

7.82

8.48

5.80

6.24

6.68

7.22

7.88

5.20

5.64

6.08

6.61

7.27

4.59

5.03

5.47

6.01

6.67

3.99

4.43

4.87

5.40

6.06

3.38

3.82

4.26

4.80

5.46

2.78

3.22

3.66

4.19

4.85

2.17

2.61

3.05

3.59

4.25

1.57

2.01

2.45

2.98

3.64

0.96

1.40

1.84

2.38

3.04

340

350

360

380

400

350

360

380

400

425

9.75

10.41

11.40

12.72

14.20

9.14

9.80

10.79

12.11

13.60

8.54

9.20

10.19

11.51

12.99

7.93

8.59

9.58

10.90

12.39

7.33

7.99

8.98

10.30

11.78

6.72

7.38

8.37

9.69

11.18

6.12

6.78

7.77

9.09

10.57

5.51

6.17

7.16

8.48

9.97

4.91

5.57

6.56

7.88

9.36

4.30

4.96

5.95

7.27

8.76

3.70

4.36

5.35

6.67

8.15

425

460

500

540

460

500

540

580

16.31

19.61

23.13

26.84

15.71

19.01

22.53

26.24

15.10

18.40

21.92

25.63

14.50

17.80

21.32

25.03

13.89

17.19

20.71

24.42

13.29

16.59

20.11

23.82

12.68

15.98

19.50

23.21

12.08

15.38

18.90

22.61

11.47

14.77

18.29

22.00

10.87

14.17

17.69

21.40

10.26

13.56

17.08

20.79

580 and over

(Use Method B - Exact Calculation Method)

California Withholding

Schedules For 2024

edd.ca.gov 38 Taxpayer Assistance Center 1-888-745-3886

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

171 176 2.03 1.42 0.82 0.21

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)

California Withholding

Schedules For 2024

39 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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 are less 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

liabil

ity 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 period are greater 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

Taxable income. $1,149.00

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.

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California Withholding

Schedules For 2024

edd.ca.gov 40 Taxpayer Assistance Center 1-888-745-3886

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 period are greater 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 period are greater 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 period are greater than 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).

• 2.2% of amount over $20,824 (.022 x ($39,674- $20,824)). $ 414.70

• 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.

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California Withholding

Schedules For 2024

41 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

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 period are greater 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.

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California Withholding

Schedules For 2024

edd.ca.gov 42 Taxpayer Assistance Center 1-888-745-3886

California Withholding Schedules for 2024

''0' OR '1'

$342 $342 $683 $683

$683 $683 $1,367 $1,367

$740 $740 $1,481 $1,481

$1,481 $1,481 $2,962 $2,962

$4,442 $4,442 $8,885 $8,885

$8,885 $8,885 $17,769 $17,769

$17,769 $17,769 $35,538 $35,538

$68 $68 $137 $137

BI- SEMI- SEMI- DAILY/

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

TABLE 2 - ESTIMATED DEDUCTION TABLE

PAYROLL PERIOD

MULTIPLE EMPLOYERS

'2' OR MORE

HOUSEHOLD

ANNUAL

DAILY/MISCELLANEOUS

WEEKLY

BIWEEKLY

SEMI-MONTHLY

MONTHLY

QUARTERLY

SEMI-ANNUAL

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

ALLOWANCES *

*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.

ADDITIONAL

WITHHOLDING

California Withholding

Schedules For 2024

43 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

California Withholding Schedules for 2024

'0' OR '1

$103 $103 $206 $206

$206 $206 $413 $413

$223 $223 $447 $447

$447 $447 $894 $894

$1,341 $1,341 $2,682 $2,682

$2,682 $2,682 $5,363 $5,363

$5,363 $5,363 $10,726 $10,726

$21 $21 $41 $41

BI- SEMI- SEMI- DAILY/

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

TABLE 3 - STANDARD DEDUCTION TABLE

SINGLE,

MARRIED

DUAL INCOME MARRIED

UNMARRIED

METHOD B---EXACT CALCULATION METHOD

OR MARRIED WITH

ALLOWANCES ON DE 4 OR FORM W-4

HEAD OF

MULTIPLE EMPLOYERS

'2' OR MORE

HOUSEHOLD

ON DE 4 OR

WEEKLY

BIWEEKLY

SEMI-MONTHLY

MONTHLY

QUARTERLY

SEMI-ANNUAL

PAYROLL PERIOD

ANNUAL

DAILY/MISCELLANEOUS

TABLE 4 - EXEMPTION ALLOWANCE TABLE

ALLOWANCES

FORM W-4

* 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

California Withholding

Schedules For 2024

edd.ca.gov 44 Taxpayer Assistance Center 1-888-745-3886

California Withholding Schedules for 2024

OVER PLUS OVER PLUS

$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

INCOME IS... INCOME IS...

OVER

PLUS OVER PLUS

$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

OVER

PLUS OVER PLUS

$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

SINGLE PERSONS, DUAL INCOME MARRIED,

METHOD B---EXACT CALCULATION METHOD

TABLE 5 TAX RATE TABLE

ANNUAL PAYROLL PERIOD

DAILY / MISCELLANEOUS PAYROLL PERIOD

OR MARRIED WITH MULTIPLE EMPLOYERS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

MARRIED PERSONS

IF THE TAXABLE

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

UNMARRIED/HEAD OF HOUSEHOLD

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

California Withholding

Schedules For 2024

45 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

California Withholding Schedules for 2024

OVER PLUS OVER PLUS

$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

OVER

PLUS OVER PLUS

$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

OVER PLUS OVER PLUS

$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

SINGLE PERSONS, DUAL INCOME MARRIED,

METHOD B---EXACT CALCULATION METHOD

TABLE 5 TAX RATE TABLE

QUARTERLY PAYROLL PERIOD

SEMI-ANNUAL PAYROLL PERIOD

OR MARRIED WITH MULTIPLE EMPLOYERS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

MARRIED PERSONS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

UNMARRIED/HEAD OF HOUSEHOLD

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

California Withholding

Schedules For 2024

edd.ca.gov 46 Taxpayer Assistance Center 1-888-745-3886

California Withholding Schedules for 2024

OVER PLUS OVER PLUS

$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

OVER PLUS OVER PLUS

$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

OVER PLUS OVER PLUS

$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

SINGLE PERSONS, DUAL INCOME MARRIED,

METHOD B---EXACT CALCULATION METHOD

TABLE 5 - TAX RATE TABLE

SEMI-MONTHLY PAYROLL PERIOD

MONTHLY PAYROLL PERIOD

OR MARRIED WITH MULTIPLE EMPLOYERS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

MARRIED PERSONS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

UNMARRIED/HEAD OF HOUSEHOLD

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

California Withholding

Schedules For 2024

47 Taxpayer Assistance Center 1-888-745-3886edd.ca.gov

California Withholding Schedules for 2024

OVER PLUS OVER PLUS

$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

OVER PLUS OVER PLUS

$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

OVER PLUS OVER PLUS

$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

SINGLE PERSONS, DUAL INCOME MARRIED,

METHOD B---EXACT CALCULATION METHOD

TABLE 5 TAX RATE TABLE

WEEKLY PAYROLL PERIOD

BIWEEKLY PAYROLL PERIOD

OR MARRIED WITH MULTIPLE EMPLOYERS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

MARRIED PERSONS

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

UNMARRIED/HEAD OF HOUSEHOLD

IF THE TAXABLE

INCOME IS...

THE COMPUTED TAX IS...

INCOME IS...

THE COMPUTED TAX IS...

BUT NOT

OF AMOUNT

BUT NOT

OF AMOUNT

OVER

OVER...

OVER

OVER...

California Withholding

Schedules For 2024

edd.ca.gov 48 Taxpayer Assistance Center 1-888-745-3886

49 Taxpayer Assistance Center 1-888-745-3886

E-File and E-Pay Mandate

E-le and E-pay Mandate

All employers are required to electronically submit their employment tax returns, wage reports, and payroll tax deposits

to the EDD.

Benets 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:

• 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)

$50 per return

Wage Report:

• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)

• Employer of Household Worker(s) Quarterly Report of Wages and Withholdings

(DE 3BHW)

$20 per wage item

Payroll Tax Deposit:

• Payroll Tax Deposit (DE 88)

15% of amount due

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

edd.ca.gov 50

Online Services

e-Services for Business

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.*

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.

Benets:

• 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.

• Register for an employer payroll tax account

number.

• File a tax return or wage report.

• Make a payroll tax deposit.

• And more.

Visit e-Services for Business Tutorials

(edd.ca.gov/en/payroll_taxes/

e-Services_for_Business_tutorials.htm) for more!

• Accessing an employer payroll tax account.

• Registering, closing, or reopening an account.

• Filing forms and making payments.

• Filing benefit charge and rate protests.

• And more.

Frequently Asked Questions

(edd.ca.gov/en/payroll_taxes/

FAQ_-_e-Services_for_Business.htm).

Taxpayer Assistance Center 1-888-745-3886

51 Taxpayer Assistance Center 1-888-745-3886

Online Services

Online Services continued

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)

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

edd.ca.gov 52

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)

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)

Taxpayer Assistance Center 1-888-745-3886

53 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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:

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 Certicate

Form W-4 and state Employee Withholding Allowance Certicate (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.

• Federal Employer Identification Number (FEIN).

• Business name.

• Business address.

• Contact person and phone number.

• First name, middle initial, and last name.

• Social Security number.

• Home address.

• Start-of-work date.

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

edd.ca.gov 54

For Illustrative Purposes Only

Required Forms

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

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.

ADDRESS STREET S TAT E ZIP CODECITY

BUSINESS NAME CONTACT PERSON PHONE NUMBER

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

STREET NAMESTREET NUMBER

UNIT/APT

SOCIAL SECURITY NUMBER

CITY

ZIP CODE

S TAT E

START-OF-WORK DATE

M M D D Y Y

EMPLOYEE FIRST NAME

EMPLOYEE LAST NAME

FEDERAL ID NUMBERDATE CA EMPLOYER ACCOUNT NUMBER

M M D D Y Y

BRANCH CODE

00340600

030423

00000000

xxxxxxxxx

EMPLOYER CITY STORE

JANE SMITH

123-555-7789

PO BOX 12345 ANYTOWN CA 12345

MILLER

CEDAR STREET

12345

022523

e-Services for Business

(edd.ca.gov/eServices).

Sample DE 34 Form

sample DE 34 form

(this placeholder on page for TOC)

Taxpayer Assistance Center 1-888-745-3886

55 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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

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

(Service-Recipient) Information

Independent Contractor

(Service-Provider) Information

• Federal Employer Identification Number (FEIN).

• EDD eight-digit employer payroll tax account

number (if applicable).

• Social Security number (if no FEIN number or eight-

digit EDD employer payroll tax account number).

• Business or government entity name, address,

and phone number.

• Contact person.

• First name, middle initial, and last name (do not use

company name).

• Social Security number (do not use FEIN).

• Address.

• Start date of contract.

• Amount of contract (including cents).

• 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 ling, 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

edd.ca.gov 56

For Illustrative Purposes Only

Required Forms

REPORT OF

INDEPENDENT CONTRACTOR(S)

05420101

See detailed instructions on reverse side. Please type or print.

SERVICE-PROVIDER (INDEPENDENT CONTRACTOR):

ADDRESS

DATE

CA EMPLOYER ACCOUNT NUMBER

SERVICE-RECIPIENT (BUSINESS OR GOVERNMENT ENTITY):

SERVICE-RECIPIENT NAME / BUSINESS NAME

SOCIAL SECURITY NUMBER

PHONE

NUMBER

FEDERAL ID NUMBER

ZIP CODE

CONTACT PERSON

CITY

STATE

FIRST NAME

LAST NAME

START DATE OF CONTRACT

CONTRACT EXPIRATION DATE CHECK HERE IF CONTRACT IS ONGOING

CHECK HERE IF CONTRACT IS ONGOING

SOCIAL SECURITY NUMBER

STREET NUMBER

STREET NAME

UNIT/APT

ZIP CODE

STATE

CITY

FIRST NAME

LAST NAME

START DATE OF CONTRACT

CONTRACT EXPIRATION DATE

SOCIAL SECURITY NUMBER

STREET NUMBER STREET NAME UNIT/APT

ZIP CODE

STATE

CITY

FIRST NAME

LAST NAME

START DATE OF CONTRACT

CONTRACT EXPIRATION DATE

SOCIAL SECURITY NUMBER

STREET NUMBER

STREET NAME

UNIT/APT

ZIP CODE

STATE

CITY

M M D D Y Y

AMOUNT OF CONTRACT

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

031423

XXXXXXXXX

00000000

XXXXXXXX

EMPLOYER CITY STORE

JANE SMITH

123

555-7899

12345

HENRY

KENNEDY

000000000

2954

HILLCREST

DRIVE

ANYCITY

12345

030423

1000.00

063023

e-Services for Business

(edd.ca.gov/eServices).

Sample DE 542 Form

Taxpayer Assistance Center 1-888-745-3886

57 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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.

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.

• 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.

e-Services for Business. Fast, easy and secure!

Go Paperless!

You can view or download this guide at California Employer Guides

(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).

edd.ca.gov

edd.ca.gov 58

Required Forms

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

Schedule

Requirement Denition

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 the 15

day of the following month. 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.

Taxpayer Assistance Center 1-888-745-3886

59 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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

(initiate on or before)

Timely Settlement

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

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

edd.ca.gov 60

Required Forms

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

a DE 88 prior to filing your DE 9

for the quarter.

On the next DE 88 for the same calendar quarter,

reduce the amount of taxers due by the amount of the

overpayment. Do not show credits (negative amounts)

on the DE 88.

If you cannot reduce the overpayment on your next

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

prior to ling your DE 9 for the

quarter.

Submit a DE 88 to pay the amount due, including

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). 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

specific funds on a DE 88 prior to

filing the DE 9 for the quarter.

Do Not Adjust: The EDD will make the necessary

adjustments at the end of the quarter when you file

your DE 9.

Underpaid UI, ETT, SDI, or PIT

and your DE 9 was previously

led with correct information.

Submit a DE 88 for the additional amount due for the

quarter, including any penalty and interest, or pay the

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.

Taxpayer Assistance Center 1-888-745-3886

61 Taxpayer Assistance Center 1-888-745-3886

Required Forms

Payroll Tax Deposit (DE 88) continued

Correcting PIT Withheld

Type of Adjustment How to Make Adjustment

Overwithheld PIT and:

• DE 9 was filed.

• DE 9C was filed.

• Wage and Tax Statement

(Form W-2) was issued to

the employees.

The employee will receive a credit for the PIT withholding when filing a

California state income tax return with the Franchise Tax Board (FTB).

• Do not refund PIT withholding to the employee.

• Do not change the California PIT withholding amount shown on the

employee(s) Form W-2.

• Do not file a claim for refund with the EDD.

Overwithheld or Underwithheld PIT

• DE 9 was filed.

• DE 9C was filed.

• Prior to issuing Form W-2 to

the employees.

Upon receiving written permission from an employee, you are authorized to

adjust any over or underwithholding of California PIT from the employee.

You should obtain a receipt from the employee whenever the overwithheld

PIT is credited or refunded to the employee.

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

• DE 9 was filed.

• DE 9C was filed.

• Form W-2 was issued to the

employees with the wrong

amounts.

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

or the FTB.

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

edd.ca.gov 62

Required Forms

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

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

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.

Taxpayer Assistance Center 1-888-745-3886

63 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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

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

edd.ca.gov 64

Required Forms

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

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.

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)

Taxpayer Assistance Center 1-888-745-3886

65 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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,

SDI, or PIT information on a

previously led DE 9.

• Complete sections I, II, III, and V of the DE 9ADJ. Also, complete section IV

(items A and C) of the DE 9ADJ if a correction is needed to the DE 9C for the

quarter. If an amount was overpaid, claim the amount overpaid in the Total

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

a previously led DE 9 and

DE 9C.

• Complete sections I, II, III, IV (items A and C), and V of the 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.

Reported employees on a

previously led DE 9 and DE

9C in error.

• Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ. If an

amount was overpaid, claim the amount overpaid in the Total Taxes Due or

Overpaid field of your DE 9ADJ.

Reported incorrect wages

or PIT information on a

previously led DE 9C.

• Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to

pages 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of

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

Social Security number (SSN)

or name on a previously led

DE 9C.

Complete Sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages

3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line

adjustments.

No SSN reported for

employees on a previously

led DE 9C.

Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages

3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line

adjustments.

Incorrect wage plan codes

reported on the DE 9C.

Complete sections I, II, IV (items A and B, or items A and C), and V. If correcting

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

edd.ca.gov 66

For Illustrative Purposes Only

Required Forms

Check the box

that applies:

☐

If only adjusting the DE 9,

complete Sections I, II, III, and V.

☐ If only adjusting the DE 9C,

complete Sections I, II, IV, and V.

Section I: Employer Information. Complete all fields (Please print).

Quarter

Business Name:

_______________________________________________

YYQ

_______________________________________________

Employer Account Number

Street Address:

_______________________________________________

City, State, ZIP Code:

_______________________________________________

Section II: Reason for Adjustment. Enter a detailed reason for the adjustments requested. (Required)

_____________________________________________________________________________________________________

Section III: Request to Adjust the DE 9.

Complete all fields.

If requesting a credit (decrease) to

SDI or PIT, you must also complete Line O below.

(1)

Amounts Reported on

DE 9 or Most Recent

Adjustment Form

(2)

Amounts That

Should Have Been

Reported

(3)

Difference

Debit/(Credit)

A. Total Subject Wages

B. Unemployment Insurance (UI) Taxable Wages

C. State Disability Insurance (SDI) Taxable Wages

D. Employer’s UI Contributions (UI rate_____% times B)

E. Employment Training Tax (ETT rate_____% times B)

F. SDI Withheld (SDI rate_____% times C)

(Includes Paid Family Leave)

G. Personal Income Tax (PIT) Withheld

H. Subtotal (Add amounts on Lines D, E, F, and G)

I. Plus: Erroneous SDI Deductions Not Refunded (Refer to Note below)

J. Less: Contributions and Withholdings Paid for the Quarter

K. Total Taxes Due or Overpaid (H2 + I – J). (If balance is due, complete L,

M, and N)

L. Penalty (If balance is due, calculate 15% of the amount on Line K)

M. Interest (Refer to the DE 9ADJ-I for instructions)

N. Total Due (Lines K + L + M)

O. SDI and PIT overpayments. If requesting a credit (decrease) to SDI or PIT, you must

answer the following questions:

SDI Deductions

PIT Deductions

1. Was the credit claimed above (column 3) withheld from the wages of employee(s)?

☐ Yes ☐ No

2. If yes, has this amount been refunded to the employee(s)?

☐ 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 ________

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.

Quarterly Contribution and Wage

Adjustment Form

JOHN AND JANE SMITH

PO BOX 12345

ANYTOWN, CA 12345

23/1

000-0000-0

9,000.00

18,500.50

9,500.50

7,000.00

14,000.00

7,000.00

9,000.00

18,500.50

9,500.50

3.4

238.00

476.00

238.00

0.1

7.00

14.00

7.00

1.1

99.00

203.51

104.51

150.00

350.55

200.55

494.00

1,044.06

550.06

0.00

494.00

550.06

82.51

14.50

647.07

e-Services for Business

(edd.ca.gov/eServices).

Sample DE 9ADJ Form

Examples were created using 2023 rates.

Refer to inside front cover for 2024 rates.

Taxpayer Assistance Center 1-888-745-3886

☐ If adjusting DE 9 and DE 9C,

complete all sections.

67 Taxpayer Assistance Center 1-888-745-3886

Required Forms

For Illustrative Purposes Only

Quarter

Employer Account Number

Business Name: ______________________________________

YYQ

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

employees for the quarter.

Total Subject Wages

Total PIT Wages

Total PIT Withheld

A2. Enter the number of employees full-time and part-time who

worked during or received pay subject to UI for the pay period

which includes the 12

of the month.

1st Month

2nd Month

3rd Month

A3. Enter the correct total number of wage lines for all employees for the quarter.

Wage Item Count

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. Include only the wage lines that need to be corrected. Make corrections to the quarter(s) in which the

information was originally 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.

If a correction reduces wages or withholdings amount to zero, enter 0.00 in

the field.

For name, SSN, or plan code corrections, enter

the information previously reported in fields

C7 – C9. Leave these fields blank for all other

adjustment types.

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

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

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 _______________________________________ Date ____________

Print Name ____________________________ Phone ________________ Email __________________________________

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 ________

JOHN AND JANE SMITH

23/1

000-0000-0

18,500.50

350.55

000-00-0000

THOMAS T TAYLOR

9,500.50

200.55

000-00-0000

HARRY L JONES

HAROLD L JONES

9,000.00

150.00

000-00-0000

OWNER

01/02/2024

Jane Smith

(123) 555-7899

[email protected]

e-Services for Business

(edd.ca.gov/eServices).

Jane Smith

Examples were created using 2023 rates.

Refer to inside front cover for 2024 rates.

edd.ca.gov

edd.ca.gov 68

Required Forms

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

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 fty 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.

Taxpayer Assistance Center 1-888-745-3886

69 Taxpayer Assistance Center 1-888-745-3886

Required Forms

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

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 [email protected].

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 Prot-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

[email protected]

Franchise Tax Board

ftb.ca.gov

[email protected]

* 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.

edd.ca.gov

edd.ca.gov 70

Change of Status

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

nal 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 le your

DE 9 and DE 9C stating you have no payroll to report every quarter, otherwise the EDD may presume you have

employees and assess your account.

Close Your Business

If you close your business, you are required to submit a nal 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

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.

Taxpayer Assistance Center 1-888-745-3886

71 Taxpayer Assistance Center 1-888-745-3886

Change of Status

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 Certicate 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 Certicate 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.

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.

edd.ca.gov

edd.ca.gov 72

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 Benets (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 Benet: 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

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.

Taxpayer Assistance Center 1-888-745-3886

73 Taxpayer Assistance Center 1-888-745-3886

Additional Requirements

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.

“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.

edd.ca.gov

edd.ca.gov 74

Additional Requirements

Plant Closure or Mass Layo

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

Employers

Applicable only to employers with 100 or

more full-time employees who must have

been employed for at least six months

of the 12 months preceding the date of

required notice in order to be counted.

(29 United States Code [USC] 2101 and

20 Code Federal Regulations [CFR]

639.3)

Applicable to a covered establishment that employs

or has employed in the preceding 12 months 75 or

more full and part-time employees. As under the

federal WARN Act, employees must have been

employed for at least six months of the 12 months

preceding the date of required notice in order to be

counted.

(California Labor Code, section 1400.5[a] and [h])

Plant Closing

or Layo

Requiring

Notice

Plant closings involving 50 or more

employees during a 30-day period.

Layoffs within a 30-day period

involving 50 to 499 full-time employees

constituting at least 33 percent of the

full-time workforce at a single site of

employment. Layoffs of 500 or more

employees are covered regardless of

percentage of workforce.

(29 USC, et seq., 2101 and 20 CFR

639.3)

Plant closure affecting any amount of employees.

Layoff of 50 or more employees within a 30-

day period regardless of percent of workforce.

Relocation of at least 100 miles affecting any

amount of employees.

(California Labor Code section 1400.5 [d]-[f])

Legal

Jurisdiction

Enforcement of WARN requirements

through U.S. District Courts. The court,

in its discretion, may allow the prevailing

party a reasonable attorney’s fee as part

of the costs.

(29 USC 2101, et seq.)

Suit may be brought in any court of competent

jurisdiction. The court may award reasonable

attorney’s fees as part of costs to any prevailing

plaintiff. The California WARN law is in the Labor

Code, and the authority to investigate through the

examination of books and records is delegated to

the Labor Commissioner.

(California Labor Code, sections 1404 and 1406)

Employer

Liability

An employer who violates the WARN

provisions is liable to each employee

for an amount equal to back pay and

benefits for the period of the violation,

up to 60 days, but no more than half

the number of days the employee was

employed by the employer.

(29 USC; 2104[a])

A possible civil penalty of $500 a day for each day

of violation. Employees may receive back pay to be

paid at employee’s final rate or three-year average

rate of compensation, whichever is higher. In

addition, employer is liable for cost of any medical

expenses incurred by employees that would have

been covered under an employee benefit plan. The

employer is liable for a period of violation up to 60

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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75 Taxpayer Assistance Center 1-888-745-3886

Additional Requirements

Category Federal WARN California WARN

Notice

Requirements

An employer must provide written notice

60 days prior to a plant closing or mass

layoff to all of the following:

• Employees or their representative.

• Employment Development

Department.

{ Email a WARN Notice to

W[email protected].

• The chief elected official of local

government within which such

closing or layoff is to occur.

(29 USC, 2102; 20 CFR 639.5 and 639.6)

An employer must give notice 60 days prior to a

plant closing, layoff, or relocation. In addition to the

notifications required under the federal WARN Act,

notice must also be given to both of the following:

• The Local Workforce Development Board.

• Employment Development Department.

{ Email a WARN Notice to

W[email protected].

• The chief elected official of each city and county

government within which the termination,

relocation, or mass layoff occurs.

(California Labor Code, section 1401)

Exceptions

and

Exemptions

to Notice

Requirements

Regular federal, state, local, and

federally recognized Indian tribal

governments are not covered. (20 CFR

639.3)

The following situations are exempt

from notice:

• There is an offer to transfer employee

to a different site within a reasonable

commuting distance. (29 USC,

2101[b][2]; 20 CFR 639.5)

• The closure is due to unforeseeable

business circumstances or a natural

disaster. (29 USC, 2103; 20 CFR

639.9)

• The closing or layoff constitutes a

strike or constitutes a lockout not

intended to evade the requirement of

this chapter. (29 USC, 2103[2])

California WARN law does not apply when the

closing or layoff is the result of the completion of

a particular project or undertaking of an employer

subject to Wage Orders 11, 12, or 16, regulating

the Motion Picture Industry, or Construction,

Drilling, Logging, and Mining Industries, and the

employees were hired with the understanding that

their employment was limited to the duration of

that project or undertaking. (California Labor Code,

section 1400.5[g])

The notice requirements do not apply to employees

involved in seasonal employment where the

employees were hired with the understanding that

their employment was seasonal and temporary.

(California Labor Code, section 1400.5[g][2])

Notice is not required if a mass layoff, relocation, or

plant closure is necessitated by a physical calamity

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

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.

Plant Closure or Mass Layo – WARN

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edd.ca.gov 76

Additional Requirements

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

CalJOBS

(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

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

Listings

Employers with a federal government contract

of $25,000 or more, prior to December 1, 2003,

and not modified on or after December 1, 2003,

if more than $100,000, must list applicable

job openings with the state National Labor

Exchange website. In California, employers

must first register and list applicable jobs within

CalJOBS

. (41 CFR 60-250.40)

Government contractors with a federal

government contract of $150,000 or more,

must list applicable job openings with the state

workforce agency job bank (CalJOBS

California), or the local American Job Center

(known as the employment service delivery

system) where the openings occur. Listing these

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

Federal

Contract

Reporting

Employers with a federal government contract

of $25,000 or more, entered into prior to

December 1, 2003, and not modified on or

after December 1, 2003, if more than $100,000,

must file a VETS-4212 Federal Contract

Reporting. (38 United States Code, sections

4211 and 4212)

Employers with a federal government contract of

$150,000 or more entered into or modified on or

after December 1, 2003, must file a VETS-4212

Federal Contract Reporting. (38 United States

Code, sections 4211 and 4212)

Armative

Action

Program

Employers with a federal government contract

of $50,000 or more, entered into prior to

December 1, 2003, and not modified on or

after December 1, 2003, if more than $100,000

and have 50 or more employees, must prepare,

implement, and maintain a written Affirmative

Action Plan for each of its establishments. (41

CFR 60-250.40)

Government contractors with a federal

government contract of $150,000 or more,

must prepare, implement, and maintain a

written Affirmative Action Plan for each of its

establishments. (41 CFR 60-300.40)

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77 Taxpayer Assistance Center 1-888-745-3886

Additional Requirements

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.

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

edd.ca.gov 78

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.

Oce 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 Oce

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 Oce

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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79 Taxpayer Assistance Center 1-888-745-3886

Employers‘ Bill of Rights

Oce of the Taxpayer Rights Advocate continued

Settlements Oce

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:

[email protected]

Fax: 1-916-449-2161

Employment Development Department

Settlements Oce, 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.

Oers 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: Oers 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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edd.ca.gov 80

Unemployment

Insurance Taxes

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 Benets

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.

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.

For a detailed explanation of the reimbursable method, refer to Information Sheet: Nonprot and/or Public Entities

(DE 231NP) (PDF) and Potential Liability for Unemployment Insurance (UI) Benets 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 through 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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81 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Taxes

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.

Federal Unemployment Tax Act Certication

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.

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

edd.ca.gov 82

Unemployment

Insurance Taxes

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.

• 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 Benet 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.

• 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).

Taxpayer Assistance Center 1-888-745-3886

83 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Taxes

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).

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

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

Unemployment

Insurance Benets

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.

Benet 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 rst 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 Benet Amount

Maximum Charged to Reserve Account

for Each Employee for a Regular Claim

Year Minimum Maximum

2024 $40 $450 $11,700

2023 $40 $450 $11,700

Benet Qualications

To be eligible for UI benefits, claimants must:

• Be unemployed through no fault of their

own.

• Be totally or partially unemployed and

registered for work with the EDD as

required.

• Accurately report all earnings during their

weekly claim certification – even those

from part-time or temporary work.

• Be physically able to work in their usual

occupation or in other work for which they

are reasonably qualified.

• Be available for work by being ready

and willing to immediately accept suitable

work in their usual occupation or in an

occupation for which they are reasonably

qualified.

• Be actively seeking work on their own

behalf.

• Have received a minimum amount

of wages during the base period. For

additional information, refer to the

Qualifying UI Wages section on page 85.

• Comply with regulations in regard to filing

claims.

Once a claim is filed, EDD staff will determine

if there are eligibility issues. An EDD

representative may call employers as well as

claimants to resolve eligibility issues.

edd.ca.gov

A claimant may be ineligible for UI benefits if the claimant:

• Was discharged for misconduct connected to their work, proof of

misconduct rests with the employer.

• Voluntarily quit without good cause, includes quitting for personal

reasons, to go to school, or to move.

• Files a UI claim during a recess period, if they worked for a

school employer, and had reasonable assurance of returning to

work for a school employer.

• Refused suitable work without good cause.

• Failed to take part in reemployment services.

• Failed to apply for a job when referred by a public employment

office.

• Failed to make reasonable efforts to look for work.

• Failed to comply with regulations.

• Made false statements or withheld information for the purpose of

receiving UI benefits.

• Is not legally entitled to work in the U.S.

• Is not able to work or is not available for work.

• Is working full-time or earns wages totaling more than 25 percent

of their weekly UI benefit amount.

• Voluntarily left work due to a trade dispute.

Certain types of employees are not covered for UI benefits. For

additional information, refer to:

• Information Sheet: Types of Employment (DE 231TE).

• Information Sheet: Types of Payments (DE 231TP).

The DE 231TE and DE 231TP are available at

Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_

publications.htm).

Unemployment Insurance Benets

Taxpayer Assistance Center 1-888-745-3886

85 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Benets

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

Branch. Refer to Changes to Your Business Status information on page 70.

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

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

edd.ca.gov 86

Unemployment

Insurance Benets

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 Benets (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.

• If the wage information listed on the DE 1545 or DE 1545TE is incorrect, inform the EDD in writing at:

Employment Development Department

Employers Assistance Unit, MIC 16

PO Box 826880

Sacramento, CA 94280-0001

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.

Taxpayer Assistance Center 1-888-745-3886

87 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Benets

Subsequent Benet 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

Mailed to the last employer when a current or former

employee files a new UI claim or an existing claim is

reopened.

10 calendar days of the date mailed to you. The date is

printed on the top right side of the DE 1101CZ and the

DE 1101ER.

DE 1545

Issued to all base period employers after a claimant

receives the first UI payment. This notice informs each

employer of the wages used to establish the claim and

the amount of potential charges to their UI reserve

account for that claim.

Note: Employers and their agents may obtain the

DE 1545 electronically. Refer to How to Request

an Electronic DE 1545 on page 86.

The deadline to submit a ruling request is located on the

top right side of the DE 1545.

To request a ruling, submit separation information within

15 calendar days from the mail date. If wage information

is incorrect, submit the information within 30 calendar

days.

DE 1545TE

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,

including training extension benefits, and the amount

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

Code.

15 calendar days from the mail date.

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

edd.ca.gov 88

Unemployment

Insurance Benets

Notices of Determination, Ruling, or Modication

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 Benets

(DE 1545TE).

Notice Purpose

DE 1080CZ:

• Notice of Determination

Reimbursable Employers

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:

• Notice of Modication

Sent to the employer who previously received a DE 1080EZ stating that the

claimant was disqualified. This form informs the employer that the claimant’s

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

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 Benets (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).

Taxpayer Assistance Center 1-888-745-3886

89 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Benets

Unemployment Insurance Benets – 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)

• Oce 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.

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

edd.ca.gov 90

Unemployment

Insurance Benets

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.

• 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

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 Oce of Appeals

2400 Venture Oaks Way, Suite 100

Sacramento, CA 95833-4224

Benet 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

Benet 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 Benet

Payment Audit (IB 8605) form will be sent to out-of-state employers.

Taxpayer Assistance Center 1-888-745-3886

91 Taxpayer Assistance Center 1-888-745-3886

Unemployment

Insurance Benets

Benet 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 Benet 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 Benet 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

Employees who receive UI benefits and later receive back pay awards or settlements must have the Back Pay Award

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

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 Benets

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

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edd.ca.gov 92

Unemployment

Insurance Benets

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

beginning date of the UI claim. The ABP uses the wages earned in the four most recently completed calendar quarters.

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

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 Adavit 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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Unemployment

Insurance Benets

Layo 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

additional information, visit Work Sharing claims (edd.ca.gov/WorkSharing) or contact:

Employment Development Department

Special Claims Oce

PO Box 419076

Rancho Cordova, CA 95741-9076

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 Layo

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 Layo 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).

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edd.ca.gov 94

State Disability Insurance

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 Benets

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) Benets (DE 2501) and Claim for Paid Family Leave (PFL) Benets

(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.

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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State Disability Insurance

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

[email protected].

Self-Employed Benets

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.

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.

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edd.ca.gov 96

Employment and

Training Services

Employment and Training Services

Workforce Services

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 Center of 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

•

CalJOBS

To locate your nearest AJCC, visit the EDD’s Office Locator (edd.ca.gov/Office_Locator).

CalJOBS

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 CalJOBS

To register with CalJOBS

, you will need your EDD employer payroll tax account number. Visit CalJOBS

(caljobs.

ca.gov) or call the CalJOBS

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 California

(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 Dierent?

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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Employment and

Training Services

General Information

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

California

, or contact the EDD TAA State Coordinator at WSB_T[email protected].

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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edd.ca.gov 98

Employment and

Training Services

Work Opportunity Tax Credit

The Work Opportunity Tax Credit (WOTC) is a federal tax credit available to employers for hiring individuals from

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 [email protected].

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

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 Verication 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 Classication 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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edd.ca.gov 100

Labor Market Information

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

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 [email protected].

• 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 [email protected].

To access occupational information, visit Labor Market Information (labormarketinfo.edd.ca.gov) and under the LMI by

Subject section, select Occupations or Wages.

Taxpayer Assistance Center 1-888-745-3886

101

Taxpayer Assistance Center 1-888-745-3886

Information a nd

Assistance b y Topic

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

Income Tax (PIT)

Withholding

To request the California PIT

withholding tables or for information

on whether payments are subject to

California PIT withholding.

EDD (edd.ca.gov)

Taxpayer Assistance Center:

1-888-745-3886

Outside the U.S. or Canada, call

1-916-464-3502

California Tax Service

Center (CTSC)

This is a joint tax agency website.

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).

CTSC (taxes.ca.gov)

CalJOBS

An online labor exchange system

featuring self-service options to search

for jobs, build resumes, find qualified

candidates for employment, and

gather information on education and

training programs.

Employers and job seekers may

contact the nearest America’s Job

Center of California

for additional

assistance.

To locate your nearest office, visit

Office Locator (edd.ca.gov/Office_

Locator).

CalJOBS

Employer Helpdesk

Monday through Friday

8 a.m. to 4:30 p.m. (PT)

Caljobsemployer@edd.ca.gov

1-877-622-4997

CalJOBS

(caljobs.ca.gov)

Central Office Workforce Services Division,

MIC 50

PO Box 826880

Sacramento, CA 94280-0001

Jobs and Training

(edd.ca.gov/Jobs_and_Training)

Disability Insurance (DI) DI is a component of the State

Disability Insurance (SDI) program.

DI provides partial wage replacement

benefits to California workers who are

unable to work due to a non-work-

related illness, injury, or pregnancy.

EDD Disability Insurance:

• English .........1-800-480-3287

• Spanish .......1-866-658-8846

TTY: 1-800-563-2441

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

managing your employer payroll tax

account, filing most of your returns

and reports, and paying tax deposits

and liabilities online. Refer to page 50

for additional information.

e-Services for Business

(edd.ca.gov/Payroll_Taxes/e-Services_for_

Business.htm)

Taxpayer Assistance Center:

1-888-745-3886

edd.ca.gov

edd.ca.gov 102

Information a nd

Assistance b y Topic

TOPIC DESCRIPTION CONTACT

Economic Development The EDD Labor Market Information

Division offers data on occupational

wages and outlook, employment by

industry, and state and local labor

market.

Labor Market Information

(labormarketinfo.edd.ca.gov):

1-916-262-2162

Employee Eligibility to

Work

Under federal law, employers are

required to verify that every individual

(citizen, national, or other) whom they

hire has the right to work in the U.S.

The U.S. Citizenship and Immigration

Services (USCIS) requires you to

complete an Employment Eligibility

Verication (Form I-9) for each person

hired to verify employment eligibility.

U.S. Citizenship and Immigration Services

(www.uscis.gov)

Business Liaison

Automated phone service:

1-800-357-2099

Request a copy of the Handbook for

Employers: Guidance for Completing Form

I-9 (M-274).

Employer Requirements The Taxpayer Assistance Center can

answer your payroll tax questions (e.g.,

employee and independent contractor

status, employer registration,

independent contractor reporting, and

new employee reporting).

Taxpayer Assistance Center

(edd.ca.gov/en/payroll_taxes/Contact_Us_

About_Payroll_Taxes):

1-888-745-3886

Employer Rights During

the Employment Tax

Audit and Collection

Process

Employer rights are protected by the

Taxpayer Advocate Office during the

employment tax audit and collection

process. You may request assistance

from this office after first attempting

to resolve an issue with the EDD

representative, supervisor, and office

manager.

Taxpayer Advocate Service

(edd.ca.gov/en/payroll_taxes/Contact_Us_

About_Payroll_Taxes)

Taxpayer Advocate Office, MIC 93

PO Box 826880

Sacramento, CA 94280-0001

Toll-Free: 1-866-594-4177

Phone: 1-916-654-8957

Fax: 1-916-449-9498

Employment

Development Department

Website

Provides a variety of information on

the EDD programs and services,

forms and publications, and links to

other government sites.

EDD (edd.ca.gov)

Employment Tax Rates

A Notice of Contribution Rates and

Statement of UI Reserve Account

(DE 2088) is mailed annually by

December 31 to notify employers

of their UI and ETT tax rates. For

additional information, refer to page 81.

Protests to the DE 2088 must be

submitted within 60 days of the “issued

date” on the notice.

EDD Rate Management Group, MIC 4

PO Box 826880

Sacramento, CA 94280-0001

Phone: 1-916-653-7795

(24-hour automated phone system)

Employment Training

Panel

Provides employers funding to

train and retain workers in targeted

industries in performance-based

contracts. Includes retraining current

employees, training new hires

(unemployed individuals), and Special

Employment Training program. For

additional information, refer to page 97.

Employment Training Panel (etp.ca.gov)

Sacramento

Central Office 1-916-327-5640

Regional Oces:

North Hollywood 1-818-755-1313

Sacramento 1-916-327-5439

San Diego 1-619-881-1777

San Francisco Bay Area 1-650-655-6930

Taxpayer Assistance Center 1-888-745-3886

103 Taxpayer Assistance Center 1-888-745-3886

TOPIC DESCRIPTION CONTACT

Federal Tax

Requirements

For federal employment tax and

personal income tax requirements,

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.

Internal Revenue Service (irs.gov):

1-800-829-4933

Federal Unemployment

Tax Act (FUTA)

Certication

The method the IRS uses to verify with

the states that the credit claimed on

the Form 940 or Form 1040, Schedule

H, was actually paid to the state. Refer

to page 82 for additional information.

EDD FUTA Certification Unit Phone:

1-916-654-8545

Forms

• Alternate Tax Forms

The requirements and approval for

using alternate forms to file your

payroll tax reports can be obtained

by contacting the alternate forms

coordinator.

EDD Alternate Forms Coordinator

1-916-255-0649

• Tax Forms and

Publications

Tax forms and publications are

available on the Internet and

Employment Tax Offices.

EDD Forms and Publications

(edd.ca.gov/payroll_taxes/forms_and_

publications.htm)

Less than 25 copies: 1-888-745-3886

25 copies or more: 1-916-322-2835

Job Referral and

Recruitment Services

The EDD Workforce Services offers

a variety of services that bring

employers with job openings together

with qualified job seekers.

America’s Job Center of California

(edd.

ca.gov/Office_Locator).

Employer Information:

(edd.ca.gov/Jobs_and_Training/Employer_

Information.htm)

Labor Law Requirements Information about workplace issues,

including those related to benefits,

meal breaks, and pay are available on

the DIR website.

Department of Industrial Relations

(dir.ca.gov)

Labor Market Information California’s labor market information

can help with important business

decisions. Data available includes

occupational employment and

wage data, industry employment,

labor force, and selected population

characteristics.

Labor Market Information Division

(labormarketinfo.edd.ca.gov):

1-916-262-2162

Paid Family Leave (PFL) PFL is a component of the State Disability

Insurance (SDI) program. PFL provides

partial wage replacement benefits to

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 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.

EDD Paid Family Leave:

• English ............. 1-877-238-4373

• Spanish ........... 1-877-379-3819

• Cantonese ....... 1-866-692-5595

• Vietnamese .....1-866-692-5596

• Armenian ......... 1-866-627-1567

• Punjabi ............ 1-866-627-1568

• Tagalog ............ 1-866-627-1569

TTY: 1-800-445-1312

Employer Licensed Health Professional Help

Line:1-855-342-3645

This phone number is dedicated to employers

and licensed health professionals only.

EDD Paid Family Leave

(edd.ca.gov/disability/paid_family_leave.htm)

Information a nd

Assistance b y Topic

edd.ca.gov

edd.ca.gov 104

TOPIC DESCRIPTION CONTACT

Payroll Tax Seminars Seminar topics include reporting

requirements, how to complete payroll

tax forms, and independent contractor

and employee issues.

EDD Taxpayer Assistance Center:

1-888-745-3886

(edd.ca.gov/payroll_tax_seminars).

Reimbursable Method of

Paying Unemployment

Insurance (UI) Benets

Public employers and certain nonprofit

organizations have the option of

becoming “reimbursable” employers.

Employers using this method to pay

UI benefits are required to reimburse

the UI Fund on a dollar-for-dollar basis

for all UI benefits paid to their former

employees.

EDD

Reimbursable Accounting Group, MIC 19

PO Box 826880

Sacramento, CA 94280

1-916-653-5846

School Employees Fund

(SEF)

Only California public school

employers (kindergarten through 12

grade), California community colleges,

and charter schools may elect to

participate in the SEF (UI program) to

finance UI benefits.

EDD School Employees Fund, MIC 13

PO Box 826880

Sacramento, CA 94280

1-916-653-5380

School Employees Fund

(edd.ca.gov/en/Payroll_Taxes/School_

Employees_Fund)

Small Business

Assistance Center

Located on the California Tax Service

Center website, it provides helpful

information about starting, running, or

closing your business.

California Tax Service Center

(taxes.ca.gov)

State Disability

Insurance (SDI) Program

SDI program provides two benefits:

Disability Insurance (DI) and Paid

Family Leave (PFL). DI provides

partial wage replacement benefits to

California workers who are unable to

work due to a non-work-related illness,

injury, or pregnancy. PFL provides

partial wage replacement benefits to

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 through

employee payroll deductions.

EDD Disability Insurance:

• English ............. 1-800-480-3287

• Spanish ........... 1-866-658-8846

Hearing Impaired (TTY): 1-800-563-2441

EDD Paid Family Leave:

• English ............. 1-877-238-4373

• Spanish ........... 1-877-379-3819

• Cantonese ....... 1-877-692-5595

• Vietnamese .....1-866-692-5596

• Armenian ......... 1-866-627-1567

• Punjabi ............ 1-866-627-1568

• Tagalog ............ 1-866-627-1569

TTY: 1-800-445-1312

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).

Information a nd

Assistance b y Topic

Taxpayer Assistance Center 1-888-745-3886

105 Taxpayer Assistance Center 1-888-745-3886

TOPIC DESCRIPTION CONTACT

SDI Online SDI Online is our electronic claim

filing system available to employees

and licensed health professionals, for

submission of Disability Insurance (DI)

and Paid Family Leave (PFL) claim

information. Employers, Voluntary

Plan (VP) employers, and third-party

administrators can use SDI online to

securely submit employee information

for DI claims online.

EDD SDI Online

Employer/Licensed Health Professional Help

Line: 1-855-342-3645

This phone number is dedicated to employers

and licensed health professionals only.

SDI Online

(edd.ca.gov/disability/SDI_online.htm)

VPProgram@edd.ca.gov

State Information Data

Exchange System

(SIDES)

SIDES is a secure and timely

way for employers and third party

administrators to electronically receive

and respond to the EDD’s Notice of

Unemployment Insurance Claim Filed

(DE 1101CZ).

SIDES streamlines communication

to help employers manage their

UI account and reduce improper

payments.

EDD

SIDES E-Response Technical Support:

1-855-327-7057

SIDES Web Service Technical Support

SIDES-suppor[email protected]

This number is for employers with inquiries

related specifically to SIDES. Employers

with questions about the Unemployment

Insurance (UI) program should use the phone

numbers listed below under Unemployment

Insurance Benefits.

Tax Debt – California

Payroll Taxes

• Oers in Compromise

• Settlements Program

Enables a qualified tax debtor to

eliminate an employment tax liability at

less than full value.

EDD Offers in Compromise:

1-916-464-2739

Provides employers and the state

an opportunity to avoid the cost of

prolonged litigation associated with

resolving disputed employment tax

issues.

EDD

Settlements Office, MIC 93

PO Box 826880

Sacramento, CA 94280-0001

Phone: 1-916-653-9130

Fax: 1-916-449-2161

Taxpayer Assistance

Center

For general tax information, the

Taxpayer Assistance Center staff

is available 8 a.m. to 5 p.m., PT,

Monday through Friday. The Taxpayer

Assistance Center will be closed on

state holidays.

EDD

Taxpayer Assistance Center:

1-888-745-3886

Outside the U.S. or Canada, call

1-916-464-3502

TTY: 1-800-547-9565

Taxpayer Advocate

Oce

If you are unable to resolve an

employment tax problem with an

EDD representative, supervisor, and

office manager, you can contact

the Taxpayer Advocate Office for

assistance.

Taxpayer Advocate Office

(edd.ca.gov/payroll_taxes/taxpayer_

advocate.htm)

Taxpayer Advocate Office, MIC 93

PO Box 826880

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

paying workers undocumented cash

payments or not complying with labor,

taxes, and licensing laws.

Underground Economy Operations

(edd.ca.gov/en/Payroll_Taxes/Underground_

Economy_Operations)

1-800-528-1783

ueo@edd.ca.gov

Information a nd

Assistance b y Topic

edd.ca.gov

edd.ca.gov 106

TOPIC DESCRIPTION CONTACT

Unemployment

Insurance (UI) Benets

Provides temporary income to

unemployed workers who meet the UI

eligibility requirements.

EDD Unemployment Insurance Services

Phone

• 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

is the fastest and most

convenient way to file your UI claim. Visit

UI Online

(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).

Monday to Friday, except on state holidays.

• Fax or Mail: When filing a new claim

through UI Online

, 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.

Information a nd

Assistance b y Topic

Taxpayer Assistance Center 1-888-745-3886

107 Taxpayer Assistance Center 1-888-745-3886

TOPIC DESCRIPTION CONTACT

Unemployment

Insurance Benet

Charges

A Statement of Charges to Reserve

Account (DE 428T) is mailed annually

in September. This statement is an

itemized list of UI charges to your

reserve account. For additional

information, refer to page 93.

Protests to the DE 428T must be

submitted within 60 days of the issued

date on the notice.

EDD

Contribution Rate Group, MIC 4

PO Box 826831

Sacramento, CA 94320-6831

1-916-653-7795

(24-hour automated phone system)

Voluntary Plan California law allows an employer to

apply to the EDD for approval of a

Voluntary Plan (VP) for the payment

of Disability Insurance (DI) and Paid

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.

EDD Voluntary Plan

(edd.ca.gov/disability/Employer_Voluntary_

Plans.htm)

1-916-653-6839

Workers’ Compensation

Insurance

If you have employees, you are

required by law to have workers’

compensation insurance coverage.

Failure to do so is a crime and may

result in penalties and closure of your

business.

Workers’ Compensation Insurance

(dir.ca.gov/dwc)

Your insurance agent or Division of Workers’

Compensation

1-800-736-7401

Workforce Services The EDD offers a variety of services

that brings employers with job

openings together with qualified job

seekers.

Find a local EDD office or America’s Job

Center of California

(edd.ca.gov/Office_Locator).

Work Opportunity Tax

Credit (WOTC)

The EDD is the WOTC certifying

agency for California employers.

WOTC promotes the hiring of

individuals who qualify as a member of

a target group and provides a federal

tax credit to employers who hire these

individuals.

EDD

Work Opportunity Tax Credit

(edd.ca.gov/Jobs_and_Training/Work_

Opportunity_Tax_Credit.htm)

1-866-593-0173

WOTCSupport@edd.ca.gov

Information a nd

Assistance b y Topic

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

edd.ca.gov 108

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

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.”

Glossary

Taxpayer Assistance Center 1-888-745-3886

109 Taxpayer Assistance Center 1-888-745-3886

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-le 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

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

edd.ca.gov 110

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 Benet 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 Benet 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 Classication 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

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 Certicate (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.

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111 Taxpayer Assistance Center 1-888-745-3886

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 Benet 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.

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.

edd.ca.gov

edd.ca.gov 112

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 Notication (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.

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113 Taxpayer Assistance Center 1-888-745-3886

Index

Topic

Index

Address Change ............................................................................................................................................................ 70

Adjustments .................................................................................................................................................................... 60

Alternate Base Period .................................................................................................................................................... 92

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 Modication (DE 1080M) .......................................................................................................................... 88

Notice of Paid Family Leave (PFL) Claim Filed (DE 2503F) ................................................................................... 94

Notice of Potential Increased Liability for Training Extension Benets (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

edd.ca.gov

edd.ca.gov 114

Index

Topic

Index

Tax (ETT) ................................................................................................................................................................... 9

Entity Change ................................................................................................................................................................. 71

Escrow Clearance .......................................................................................................................................................... 71

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 Certicate (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

Taxpayer Assistance Center 1-888-745-3886

115 Taxpayer Assistance Center 1-888-745-3886

Index

Topic

Index

Overpayments

Correcting a Previously Filed DE 9 .......................................................................................................................... 62

Correcting Prior DE 88 ............................................................................................................................................ 60

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

edd.ca.gov

edd.ca.gov 116

Index

Topic

Index

Who Pays? ................................................................................................................................................................ 9

Stock Options ................................................................................................................................................................. 15

Subject Wages ............................................................................................................................................................... 11

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 Certicate

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

Taxpayer Assistance Center 1-888-745-3886

117 Taxpayer Assistance Center 1-888-745-3886

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)

edd.ca.gov

The EDD is an equal opportunity employer/program. Auxiliary aids and services are available

upon request to individuals with disabilities. Requests for services, aids, and/or alternate formats

need to be made by calling 1-888-745-3886 (voice) or TTY 1-800-547-9565.