California Employer News and Updates
Source: https://www.edd.ca.gov/en/payroll_taxes/employer-news
Archived: 2026-04-23 17:09
California Employer News and Updates
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California Employer News and Updates
Find the latest tax news, annual updates, and resources to support you and your business.
Subscribe to receive emails
about employment and payroll tax updates.
Payroll Tax News
Stay up to date on payroll tax news.
2025
December 2025
The 2026
California Employer’s Guide
(DE 44) is now available online (December 18, 2025)
The 2026
Household Employer’s Guide
(DE 8829) is now available online (December 18, 2025)
Visit the Rates and Withholding page for the 2026 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (December 18, 2025)
November 2025
Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2025 (November 18, 2025)
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2026, through June 30, 2026, will be 7% (November 3, 2025)
May 2025
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2025, through December 31, 2025, will be 7% (May 5, 2025)
January 2025
The 2025 California Employer’s Guide (DE 44) is now available online (January 1, 2025)
The 2025 Household Employer’s Guide (DE 8829) is now available online (January 1, 2025)
2024
December 2024
Earned Income Tax Credit (EITC) Awareness Day is January 31, 2025 (December 27, 2024)
November 2024
Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2024 (November 19, 2024)
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2025, through June 30, 2025, will be 8%. (November 1, 2024)
Visit the Rates and Withholding page for the 2025 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (November 1, 2024)
April 2024
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2024, through December 31, 2024, will be 8%. (April 5, 2024)
2023
October 2023
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2024, through June 30, 2024, will be 7%. (October 3, 2023)
March 2023
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2023, through December 31, 2023, will be 7%. (March 23, 2023)
Employer Updates
2026 Tax Rate Information Notice
For 2026, the UI and ETT taxable wage limit is $7,000 per employee. The ETT rate will remain at 0.1 percent (.001).
Impact of using incorrect rate:
May result in an overpayment.
May result in penalties and interest.
Your 2026
Notice of Contribution Rates and Statement of Unemployment Insurance (UI) Reserve Account
(DE 2088) will be mailed by December 31, 2025.
What you need to do:
Review the DE 2088 for your 2026 UI and Employment Training Tax (ETT) tax rates and UI reserve account activity.
Review and Update your rates in your payroll tax software, inform your employer representative or payroll agent of the rates to ensure that you pay the right amount.
Review the itemized breakdown of your UI Reserve Account and your protest rights.
Refer to 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)
for more details.
To get specific rate information, change your address, or update your agent, go to
e-Services for Business
.
2026 California Employer's Guides Will Be Primarily Online
Beginning in January 2026, the California Employer’s Guide (DE 44) and Household Employer’s Guide (DE 8829) will be shared primarily online, bringing you quick access and the most up to date information.
You can view or download the digital version at
California Employer's Guides
. As part of this update, we will be discontinuing our automatic annual paper mailings, but you may still request printed copies at
Online Forms and Publications
.
If you have any questions regarding this notification, contact the Taxpayer Assistance Center at 1-888-745-3886.
California Personal Income Tax (PIT) Deposit Threshold for 2026
Beginning January 1, 2026, the California Personal Income Tax (PIT) Threshold will be changing to $400
from $500 for Next-Day and Semi-weekly deposits. The PIT deposit threshold is used in conjunction with your federal deposit schedule to determine when your
Payroll Tax Deposits
(DE 88) are due based on the amount of accumulated PIT withheld. The PIT deposit threshold is calculated each year based on the provisions of section 13021 of the California Unemployment Insurance Code. For additional information, view the
Payroll Tax Deposits
.
New Options for Requesting an Extension to File and Pay
If the Governor has declared a state of emergency and your business has been directly affected, you can now use e-Services for Business to submit a request for an extension of up to two months to file payroll reports or returns or make payroll tax payments. For more information, visit
Emergency and Disaster Assistance for Employers
,
EDD Disaster-Related Services
, and
Disaster-Related Services FAQs
.
New Payroll Tax Type Code for Adjustment Payments
Attention ACH credit payers! We’ve added a new payroll Tax Type Code: 01500. Use this code when making return adjustment payments through ACH credit.
Tax Type codes make sure your payment goes to the right place in your payroll tax account. Use the new code if you owe money after making changes with one of these forms:
Quarterly Contribution and Wage Adjustment Form
(DE 9ADJ)
Voluntary Plan for Disability Insurance Quarterly Adjustment Form
(DE 938)
Tax and Wage Adjustment Form
(DE 678)
For more information, check out our
Automated Clearing House Credit Information Guide
(DE 532) (PDF)
.
We’re here to make this process easier for you. Using the right code helps avoid delays or errors in your account.
State of Emergency Declarations
Get the latest emergency updates for California employers. Learn what to do and where to find help if a disaster affects your business.
Current State-Declared Disasters
April 2026
Imperial County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Santa Barbara and Santa Cruz Counties – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Mendocino, Sonoma, and Ventura Counties – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Sonoma County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
City of Arcata in Humboldt County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
December 2025
Los Angeles, Orange, Riverside, San Bernardino, San Diego, and Shasta Counties – Current Emergency and Disaster Assistance for Employers (December 24, 2025)
City of Rancho Cucamonga – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Del Norte County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Santa Barbara and San Luis Obispo Counties – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Imperial County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Sierra County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Mono County – Current Emergency and Disaster Assistance for Employers (December 9, 2025)
September 2025
Calaveras and Tuolumne Counties – Current Emergency and Disaster Assistance for Employers (September 19, 2025)
July 2025
Trinity County – Current Emergency and Disaster Assistance for Employers (July 29, 2025)
Multiple Counties – Current Emergency and Disaster Assistance for Employers (July 29, 2025)
June 2025
City of Malibu – Current Emergency and Disaster Assistance for Employers (June 18, 2025)
May 2025
San Joaquin County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Trinity County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Annual Updates
Interest Rates on Overdue Taxes
Federal Unemployment Tax Act Information
Rates and Withholding Schedules
Meals and Lodging Values
Resources
Assembly Bill 5
Payroll Tax Webinars
CalSavers Retirement Savings Program
Help Fight Fraud
Newsroom
Skip to Virtual Chat
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Language Resources
منابع اللغة (Arabic)
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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
California Employer News and Updates
Find the latest tax news, annual updates, and resources to support you and your business.
Subscribe to receive emails
about employment and payroll tax updates.
Payroll Tax News
Stay up to date on payroll tax news.
2025
December 2025
The 2026
California Employer’s Guide
(DE 44) is now available online (December 18, 2025)
The 2026
Household Employer’s Guide
(DE 8829) is now available online (December 18, 2025)
Visit the Rates and Withholding page for the 2026 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (December 18, 2025)
November 2025
Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2025 (November 18, 2025)
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2026, through June 30, 2026, will be 7% (November 3, 2025)
May 2025
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2025, through December 31, 2025, will be 7% (May 5, 2025)
January 2025
The 2025 California Employer’s Guide (DE 44) is now available online (January 1, 2025)
The 2025 Household Employer’s Guide (DE 8829) is now available online (January 1, 2025)
2024
December 2024
Earned Income Tax Credit (EITC) Awareness Day is January 31, 2025 (December 27, 2024)
November 2024
Federal Unemployment Tax Act (FUTA) Information for Wages Employers Paid in 2024 (November 19, 2024)
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2025, through June 30, 2025, will be 8%. (November 1, 2024)
Visit the Rates and Withholding page for the 2025 UI, ETT, and SDI Rates, CA Withholding Schedules, and Taxable Values of Meals and Lodging (November 1, 2024)
April 2024
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2024, through December 31, 2024, will be 8%. (April 5, 2024)
2023
October 2023
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of January 1, 2024, through June 30, 2024, will be 7%. (October 3, 2023)
March 2023
Interest Rate Announced: The interest rate charged on all delinquent taxes for the period of July 1, 2023, through December 31, 2023, will be 7%. (March 23, 2023)
Employer Updates
2026 Tax Rate Information Notice
For 2026, the UI and ETT taxable wage limit is $7,000 per employee. The ETT rate will remain at 0.1 percent (.001).
Impact of using incorrect rate:
May result in an overpayment.
May result in penalties and interest.
Your 2026
Notice of Contribution Rates and Statement of Unemployment Insurance (UI) Reserve Account
(DE 2088) will be mailed by December 31, 2025.
What you need to do:
Review the DE 2088 for your 2026 UI and Employment Training Tax (ETT) tax rates and UI reserve account activity.
Review and Update your rates in your payroll tax software, inform your employer representative or payroll agent of the rates to ensure that you pay the right amount.
Review the itemized breakdown of your UI Reserve Account and your protest rights.
Refer to 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)
for more details.
To get specific rate information, change your address, or update your agent, go to
e-Services for Business
.
2026 California Employer's Guides Will Be Primarily Online
Beginning in January 2026, the California Employer’s Guide (DE 44) and Household Employer’s Guide (DE 8829) will be shared primarily online, bringing you quick access and the most up to date information.
You can view or download the digital version at
California Employer's Guides
. As part of this update, we will be discontinuing our automatic annual paper mailings, but you may still request printed copies at
Online Forms and Publications
.
If you have any questions regarding this notification, contact the Taxpayer Assistance Center at 1-888-745-3886.
California Personal Income Tax (PIT) Deposit Threshold for 2026
Beginning January 1, 2026, the California Personal Income Tax (PIT) Threshold will be changing to $400
from $500 for Next-Day and Semi-weekly deposits. The PIT deposit threshold is used in conjunction with your federal deposit schedule to determine when your
Payroll Tax Deposits
(DE 88) are due based on the amount of accumulated PIT withheld. The PIT deposit threshold is calculated each year based on the provisions of section 13021 of the California Unemployment Insurance Code. For additional information, view the
Payroll Tax Deposits
.
New Options for Requesting an Extension to File and Pay
If the Governor has declared a state of emergency and your business has been directly affected, you can now use e-Services for Business to submit a request for an extension of up to two months to file payroll reports or returns or make payroll tax payments. For more information, visit
Emergency and Disaster Assistance for Employers
,
EDD Disaster-Related Services
, and
Disaster-Related Services FAQs
.
New Payroll Tax Type Code for Adjustment Payments
Attention ACH credit payers! We’ve added a new payroll Tax Type Code: 01500. Use this code when making return adjustment payments through ACH credit.
Tax Type codes make sure your payment goes to the right place in your payroll tax account. Use the new code if you owe money after making changes with one of these forms:
Quarterly Contribution and Wage Adjustment Form
(DE 9ADJ)
Voluntary Plan for Disability Insurance Quarterly Adjustment Form
(DE 938)
Tax and Wage Adjustment Form
(DE 678)
For more information, check out our
Automated Clearing House Credit Information Guide
(DE 532) (PDF)
.
We’re here to make this process easier for you. Using the right code helps avoid delays or errors in your account.
State of Emergency Declarations
Get the latest emergency updates for California employers. Learn what to do and where to find help if a disaster affects your business.
Current State-Declared Disasters
April 2026
Imperial County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Santa Barbara and Santa Cruz Counties – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Mendocino, Sonoma, and Ventura Counties – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
Sonoma County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
City of Arcata in Humboldt County – Current Emergency and Disaster Assistance for Employers (April 17, 2026)
December 2025
Los Angeles, Orange, Riverside, San Bernardino, San Diego, and Shasta Counties – Current Emergency and Disaster Assistance for Employers (December 24, 2025)
City of Rancho Cucamonga – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Del Norte County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Santa Barbara and San Luis Obispo Counties – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Imperial County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Sierra County – Current Emergency and Disaster Assistance for Employers (December 23, 2025)
Mono County – Current Emergency and Disaster Assistance for Employers (December 9, 2025)
September 2025
Calaveras and Tuolumne Counties – Current Emergency and Disaster Assistance for Employers (September 19, 2025)
July 2025
Trinity County – Current Emergency and Disaster Assistance for Employers (July 29, 2025)
Multiple Counties – Current Emergency and Disaster Assistance for Employers (July 29, 2025)
June 2025
City of Malibu – Current Emergency and Disaster Assistance for Employers (June 18, 2025)
May 2025
San Joaquin County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Trinity County – Current Emergency and Disaster Assistance for Employers (May 28, 2025)
Annual Updates
Interest Rates on Overdue Taxes
Federal Unemployment Tax Act Information
Rates and Withholding Schedules
Meals and Lodging Values
Resources
Assembly Bill 5
Payroll Tax Webinars
CalSavers Retirement Savings Program
Help Fight Fraud
Newsroom
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)