Payroll Taxes
Source: https://www.edd.ca.gov/en/payroll_taxes
Archived: 2026-04-23 17:36
Payroll Taxes
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Español
Payroll Taxes
In California, there are four state payroll taxes. Two are employer paid and two are withheld from employee wages.
Employer paid:
Unemployment Insurance (UI)
Employment Training Tax (ETT)
Withheld from employee wages:
State Disability Insurance (SDI)
Personal Income Tax (PIT)
Most employers are
Tax-Rated Employers
and pay into the UI fund. There are some unique employer types that can choose a different method paying their UI costs:
Nonprofit and public entity employers can choose the
Reimbursable Method of Paying UI Benefits
.
School employers can choose to participate in the
School Employees Fund
, which is a special reimbursable financing method available for school districts
Employers
are required to withhold mandatory employee payroll deductions (SDI and PIT) and forward these to the EDD.
Note:
Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to one or more payroll taxes. For more information, refer to
Information Sheet: Types of Employment
(DE 231TE) (PDF)
and
Information Sheet: Types of Payments
(DE 231TP)(PDF)
.
Getting Started
General Information
Running Your Business
Report Fraud
Getting Started
We’re Here to Help You
If you are starting a new business or are an existing employer, including household employer, below you can find important links and resources you will need to manage your payroll taxes for your business.
Payroll Taxes
What Are State Payroll Taxes?
Am I Required to Register as an Employer?
Payroll Tax Webinars
Resources for the New Employer
Reporting Requirements
Household Employers
Taxes and Wages
What Are Wages?
Determine and Calculate Taxable Wages
General Information
Forms and Publications
Online Forms and Publications
Tax Forms and Publications
Required Notices and Pamphlets
Interest Rate and Tax Credits
Interest Rate
Federal and California Earned Income Tax Credit Notification
Holidays
Legal Holidays
Other Important Information
Contact Payroll Taxes
Emergency and Disaster Assistance for Employers
California Employer Advisory Council
Small Business Employer Advisory Committee
Quick Statistics
Running Your Business
Payroll Taxes for Your Business
You can find all the information and resources you need for filing, paying and managing your payroll taxes for your business.
e-Services for Business
is the fast, easy, and secure way to manage your employer payroll tax account online.
Filing and Payment
E-file and E-pay Mandate for Employers
File and Pay Options
Calendar – Payroll Tax Due Dates
Required Filings and Due Dates
Correcting Prior Reports or Deposits
Make Your Payroll Tax Deposits on Time
Reporting Requirements
Reporting Requirements
New Employee Registry Reporting
Independent Contractor Reporting
Cannabis Industry Payroll Tax Reporting
Year-End Notification Requirements
Managing Your Business
Rates and Withholding
Changes to Your Business
View your Payroll Tax Rates
Federal Unemployment Tax Act (FUTA)
Video:
How to Protect Your Business from Higher Unemployment Insurance (UI) Taxes
Other Resources
Payroll Taxes FAQs
California Employer's Guide
(DE 44) and the
Household Employer's Guide
(DE 8829)
Taxpayer Advocate
Layoff Alternatives
Tax-Rated Employers
Reimbursable Employers
School Employees Fund
Report Fraud
Help Fight Fraud and Protect Your Business
We are dedicated to fighting fraudulent activity and protecting benefits for California workers in need.
Learn about the types of fraud,
how to report fraud
, including identity theft, and the consequences of fraud through penalties and prosecution.
For More Information
California Unemployment Fraud by the Numbers
(PDF)
Help Us Fight Fraud
(DE 2370) (PDF)
Unemployment Insurance Benefits: What You Need to Know
(DE 1275B) (PDF)
FAQs – Reporting Work and Wages
Protect Your Business from Higher Taxes: Help Prevent Improper Payment of UI Benefits
What You Should Know About Unemployment Scammers
(PDF)
What You Should Know About Unemployment Scammers
– Armenian (PDF)
What You Should Know About Unemployment Scammers
– Simplified Chinese (PDF)
What You Should Know About Unemployment Scammers
– Traditional Chinese (PDF)
What You Should Know About Unemployment Scammers
– Korean (PDF)
What You Should Know About Unemployment Scammers
– Tagalog (PDF)
What You Should Know About Unemployment Scammers
– Vietnamese (PDF)
e-Services for Business
Use e-Services for Business to manage your employer payroll tax account online.
Log In
Enroll
Stay Up-to-Date
Check
Required Filings and Due Dates
Find
Payroll Tax Webinars
Visit
Employer News and Updates
Get My UI Rate
Get
EDD email notices
Get
Forms and Publications
Contact Us
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)
Skip to Virtual Chat
Leaving the EDD Website
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Leave Website
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منابع اللغة (Arabic)
լեզվական ռեսուրսները (Armenian)
منابع زبان (Farsi)
भाषा संसाधन (Hindi)
言語ソース (Japanese)
언어 자료 (Korean)
ធនធានភាសា (Mon-Khmer [Cambodian])
ਭਾਸ਼ਾ ਸਰੋਤ (Punjabi)
Языковые ресурсы (Russian)
语言资源 (Simplified Chinese)
Recursos en otros idiomas (Spanish)
Mga Resource ng Wika (Tagalog)
แหล่งข้อมูลด้านภาษา (Thai)
語言資源 (Traditional Chinese)
Nguồn Hỗ Trợ Ngôn Ngữ (Vietnamese)
Skip to Main Content
Español
Payroll Taxes
In California, there are four state payroll taxes. Two are employer paid and two are withheld from employee wages.
Employer paid:
Unemployment Insurance (UI)
Employment Training Tax (ETT)
Withheld from employee wages:
State Disability Insurance (SDI)
Personal Income Tax (PIT)
Most employers are
Tax-Rated Employers
and pay into the UI fund. There are some unique employer types that can choose a different method paying their UI costs:
Nonprofit and public entity employers can choose the
Reimbursable Method of Paying UI Benefits
.
School employers can choose to participate in the
School Employees Fund
, which is a special reimbursable financing method available for school districts
Employers
are required to withhold mandatory employee payroll deductions (SDI and PIT) and forward these to the EDD.
Note:
Wages are generally subject to all four payroll taxes. However, some types of employment are not subject to one or more payroll taxes. For more information, refer to
Information Sheet: Types of Employment
(DE 231TE) (PDF)
and
Information Sheet: Types of Payments
(DE 231TP)(PDF)
.
Getting Started
General Information
Running Your Business
Report Fraud
Getting Started
We’re Here to Help You
If you are starting a new business or are an existing employer, including household employer, below you can find important links and resources you will need to manage your payroll taxes for your business.
Payroll Taxes
What Are State Payroll Taxes?
Am I Required to Register as an Employer?
Payroll Tax Webinars
Resources for the New Employer
Reporting Requirements
Household Employers
Taxes and Wages
What Are Wages?
Determine and Calculate Taxable Wages
General Information
Forms and Publications
Online Forms and Publications
Tax Forms and Publications
Required Notices and Pamphlets
Interest Rate and Tax Credits
Interest Rate
Federal and California Earned Income Tax Credit Notification
Holidays
Legal Holidays
Other Important Information
Contact Payroll Taxes
Emergency and Disaster Assistance for Employers
California Employer Advisory Council
Small Business Employer Advisory Committee
Quick Statistics
Running Your Business
Payroll Taxes for Your Business
You can find all the information and resources you need for filing, paying and managing your payroll taxes for your business.
e-Services for Business
is the fast, easy, and secure way to manage your employer payroll tax account online.
Filing and Payment
E-file and E-pay Mandate for Employers
File and Pay Options
Calendar – Payroll Tax Due Dates
Required Filings and Due Dates
Correcting Prior Reports or Deposits
Make Your Payroll Tax Deposits on Time
Reporting Requirements
Reporting Requirements
New Employee Registry Reporting
Independent Contractor Reporting
Cannabis Industry Payroll Tax Reporting
Year-End Notification Requirements
Managing Your Business
Rates and Withholding
Changes to Your Business
View your Payroll Tax Rates
Federal Unemployment Tax Act (FUTA)
Video:
How to Protect Your Business from Higher Unemployment Insurance (UI) Taxes
Other Resources
Payroll Taxes FAQs
California Employer's Guide
(DE 44) and the
Household Employer's Guide
(DE 8829)
Taxpayer Advocate
Layoff Alternatives
Tax-Rated Employers
Reimbursable Employers
School Employees Fund
Report Fraud
Help Fight Fraud and Protect Your Business
We are dedicated to fighting fraudulent activity and protecting benefits for California workers in need.
Learn about the types of fraud,
how to report fraud
, including identity theft, and the consequences of fraud through penalties and prosecution.
For More Information
California Unemployment Fraud by the Numbers
(PDF)
Help Us Fight Fraud
(DE 2370) (PDF)
Unemployment Insurance Benefits: What You Need to Know
(DE 1275B) (PDF)
FAQs – Reporting Work and Wages
Protect Your Business from Higher Taxes: Help Prevent Improper Payment of UI Benefits
What You Should Know About Unemployment Scammers
(PDF)
What You Should Know About Unemployment Scammers
– Armenian (PDF)
What You Should Know About Unemployment Scammers
– Simplified Chinese (PDF)
What You Should Know About Unemployment Scammers
– Traditional Chinese (PDF)
What You Should Know About Unemployment Scammers
– Korean (PDF)
What You Should Know About Unemployment Scammers
– Tagalog (PDF)
What You Should Know About Unemployment Scammers
– Vietnamese (PDF)
e-Services for Business
Use e-Services for Business to manage your employer payroll tax account online.
Log In
Enroll
Stay Up-to-Date
Check
Required Filings and Due Dates
Find
Payroll Tax Webinars
Visit
Employer News and Updates
Get My UI Rate
Get
EDD email notices
Get
Forms and Publications
Contact Us
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)
Skip to Virtual Chat
Leaving the EDD Website
You are about to leave our website.
Leave Website
Language Resources
منابع اللغة (Arabic)
լեզվական ռեսուրսները (Armenian)
منابع زبان (Farsi)
भाषा संसाधन (Hindi)
言語ソース (Japanese)
언어 자료 (Korean)
ធនធានភាសា (Mon-Khmer [Cambodian])
ਭਾਸ਼ਾ ਸਰੋਤ (Punjabi)
Языковые ресурсы (Russian)
语言资源 (Simplified Chinese)
Recursos en otros idiomas (Spanish)
Mga Resource ng Wika (Tagalog)
แหล่งข้อมูลด้านภาษา (Thai)
語言資源 (Traditional Chinese)
Nguồn Hỗ Trợ Ngôn Ngữ (Vietnamese)