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Select a state from the drop-down list or visit the State-specific payroll tax form information topic to view payroll tax form information for that state.

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In this topic

Combined unemployment / withholding forms

Agency: Employment Development Department

Website: https://edd.ca.gov/

* Due date adjusts for non-banking days

Tax payment details

Deposit Schedule	Due Date	Payment Method(s)	Zero Filing Required	Zero EFT Accepted
Semiweekly (Federal)	3 banking days after the period end	Check, ACH, Electronic	No	No
Monthly	15th of the following month	Check, ACH, Electronic	No	No
Quarterly	Last day of the following month	Check, ACH, Electronic	No	No

	Accepted	Approval required
ACH Debit
ACH Credit

ACH / EFT payment information

• Employers who withheld at least $20,000.00 in the prior state fiscal year (July 1 to June 30) are required to remit withholding and disability taxes via Electronic Funds Transfer (EFT).
• Employers who withheld less than that mandatory threshold can remit their taxes via EFT on a voluntary basis.

How to apply

The California Department of Employment Development requires all EFT users to submit form DE 26 EFT Authorization Agreement for approval prior to submitting tax payment files.

For more information about making EFT payments, please visit the California Department of Employment Development website and navigate to the Payroll Taxes page and click the Electronic Filing, Registration & Payment Information link.

Payment and other information

ACH files for CA withholding (SDI/PIT) are automatically processed separately from CA unemployment (UI/ETT) payments, resulting in the creation of two ACH files when the separate liabilities are paid together. This ensures that both files can use the appropriate format and tax type codes and that amounts are reported correctly to the state.

Agency filing addresses

Other forms

1099 forms

* Due date adjusts for non-banking days

See also: State 1099 files overview

1095-C forms

* Due date adjusts for non-banking days

State website: https://www.ftb.ca.gov/file/business/information-returns.html

Local forms

Select a locality to view its payroll tax forms.

Select a locality San Francisco

Form processing tips

• You can process form DE 542 by creating an internet file in the Process New Hire California Independent Contractors screen. (Choose Actions > Process New Hires > California Independent Contractors.)
• Use the Other State Settings section in the Payroll Taxes tab of the Setup > Employees screen to enter the following information for employees. (For more information visit https://www.edd.ca.gov/payroll_taxes/forms_and_publications.htm#NewandRecentlyUpdatedFormsandPublications.)
  • Wage plan code - The default is S.
  • Exemption status.

E-filing notes

Forms DE 9, DE 9C, or DE 88ALL

File format - FSET

Registration required - No

Note: There is a per-return transmission cost for electronically filing federal 94x forms; enrollment files do not accrue a fee. There is no additional transmission cost for electronically filing state forms. For more information, see Common questions about FSET.

State ID formats

Unemployment ID: 8 digits formatted as ### #### # or ###-####-### (space or - between the digits. Example: 123 4567 8)

Withholding ID: 8 digits formatted as ### #### # or ###-####-###

New hire reporting

Reporting methods

File Upload Type: Magnetic

General reporting requirements

Electronic filing required: No
Filing frequency: Twice monthly
Registration required: No

Website:

Related topics

State-specific payroll tax form information

Processing state payroll tax forms

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