California Payroll Tax Filing Requirements
TaxZerone helps you understand California’s payroll tax filing requirements. Learn about the employer’s key forms and due dates to ensure your business remains in good standing with the California Employment Development Department (EDD).
California State Tax Filings
Employers in California are required to file payroll tax reports. Below are the essential key forms, their purposes, and due dates to help you stay compliant.
Employer Payroll tax forms:
Information return:
California Unemployment Tax (SUI)
In California, employers must pay UI taxes administered by the Employment Development Department (EDD) to fund employee benefits programs.
| California UI Tax Rates (2025) | |
|---|---|
| Taxable Wage Base | $7000 |
| Experienced employer rates | 1.5% to 6.2% |
| New employer rate | 3.4% |
UI Tax Form and Due Dates
| Form Name | Due Date | Delinquent Due Date* |
|---|---|---|
| Form DE 9/ DE 9C | Q1: April 1 Q2: July 1 Q3: October 1 Q4: January 1 | Q1: April 30 Q2: July 31 Q3: October 31 Q4: January 31 |
How does TaxZerone help you file?
TaxZerone makes payroll tax filing simple by supporting federal forms and providing guidance for state-specific filings like California DE 9/9C, and DE 34 to remain compliant with the state rules.
Frequently Asked Questions
1. What are the details required to file DE 9 and DE 9C?
The details required to file Form DE 9 and DE 9C:
- Employer Payroll Tax Account Number
- Reporting quarter
- Total subject wages
- UI contributions
- Employee wage and SSN details
2. What are the penalties for late filing or payment?
The penalties are as follows:
- Late Filing Penalty: $50 or 15% of the amount due (whichever is greater).
- Late Payment Penalty: 15% of unpaid contributions.
- Interest: Accrues daily on unpaid balances.
3. Can I amend a previously filed return?
Yes, you can correct previously filed California state forms directly through EDD e-Services for Business.
