US
Payroll Tax Calendar
Payroll Tax Calendar
Payroll Tax Calendar
Employers
need to electronically file
tax forms, wage reports, and make deposits on time or you might have to pay penalty and interest. We offer a no-fee option for employers and payroll agents to manage your account online. Enroll in
e-Services for Business
to file reports, make deposits, view rates, update business information, and manage your account.
2026 Payroll Tax Due Dates
The following reports and deposits are due on specific dates. If a due date is on a Saturday, Sunday, or
legal holiday
, the next business day is the last day you can submit them.
DE 9 –
Quarterly Contribution Return and Report of Wages
DE 9C –
Quarterly Contribution Return and Report of Wages (Continuation)
DE 3D –
Quarterly Contribution Return
DE 3BHW –
Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
DE 3HW –
Employer of Household Worker(s) Annual Payroll Tax Return
DE 88 (Quarterly) –
Payroll Tax Deposit
DE 88 (Monthly) –
Payroll Tax Deposit
Due Date
Period
Report/Deposit
January 1
Delinquent if not filed by
February 2, 2026
4th Quarter of 2025
(October, November, December)
DE 3D and DE 9C
DE 9 and DE 9C
DE 3BHW
DE 3HW
DE 88 (Quarterly)
January 15
December
DE 88 (Monthly)
February 17
January
DE 88 (Monthly)
March 16
February
DE 88 (Monthly)
April 1
Delinquent if not filed by
April 30, 2026
1st Quarter of 2026
(January, February, March)
DE 3D and DE 9C
DE 9 and DE 9C
DE 3BHW
DE 88 (Quarterly)
April 15
March
DE 88 (Monthly)
May 15
April
DE 88 (Monthly)
June 15
May
DE 88 (Monthly)
July 1
Delinquent if not filed by
July 31, 2026
2nd Quarter of 2026
(April, May, June)
DE 3D and DE 9C
DE 9 and DE 9C
DE 3BHW
DE 88 (Quarterly)
July 15
June
DE 88 (Monthly)
August 17
July
DE 88 (Monthly)
September 15
August
DE 88 (Monthly)
October 1
Delinquent if not filed by
November 2, 2026
3rd Quarter of 2026
(July, August, September)
DE 3D and DE 9C
DE 9 and DE 9C
DE 3BHW
DE 88 (Quarterly)
October 15
September
DE 88 (Monthly)
November 16
October
DE 88 (Monthly)
December 15
November
DE 88 (Monthly)
January 1, 2027
Delinquent if not filed by
February 1, 2027
4th Quarter of 2026
(October, November, December)
DE 3D and DE 9C
DE 9 and DE 9C
DE 3BHW
DE 3HW
DE 88 (Quarterly)
Important:
You may be required to submit deposits more frequently if you withhold more than $350 in Personal Income Tax. For information about this requirement and the Semi-weekly and Next-Day deposit due dates, review the
California Deposit Requirements
table.
e-Services for Business
Use e-Services for Business to manage your employer payroll tax account online.
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Required Filings and Due Dates
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If you have questions,
Contact Payroll Taxes
. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local
Employment Tax Office
Additional Resources
Correct Filed Reports, Returns, or Deposits
California Employer’s Guide
(DE 44) (PDF)
Frequently Asked Questions
Determine Taxable Wages and Calculate Taxes Due
Household Employer's Guide
(DE 8829) (PDF)
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