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The Employment Development Department (EDD) recognizes your time is valuable. We’ve made it easier to file and pay with e-Services for Business, available 24 hours a day, 7 days a week. You can file and adjust returns, make payments, update your account information, and much more! As a valued employer, we have a Payroll Taxes resource page to help you understand your California payroll tax reporting responsibilities. You can also register for our no-cost Payroll Tax Seminars, which are designed to help new employers, as well as established employers, understand and comply with their state payroll tax reporting responsibilities. If you are a new employer, follow these steps to meet your reporting and tax obligations. Note that employer requirements may go beyond what is covered here. Refer to page 3 for a flowchart of these steps. You are a subject employer if you pay wages for services to one or more people of over $100 during any calendar quarter. Note: If you pay wages to people working in your home, you are a household employer. Refer to page 6 for more information or view the Household Employer’s Guide. Table of Contents Payroll Tax Help Start Here Flowchart Seminars to Help Employers Succeed 2025 Forms and Due Dates California Deposit Requirements About Employers Classifying Employees ABC Test, Employee or Independent Contractor State Payroll Taxes Unemployment Insurance Tax Employment Training Tax State Disability Insurance Tax California Personal Income Tax Purchase, Sell, Transfer, or Change Ownership What is a Successor Employer? It Is Against the Law to Change or Purchase a Business Entity Solely to Obtain a Lower UI Rate Additional Requirements Posting Requirements Required Notices and Pamphlets Recordkeeping Earned Income Tax Credit Information Act What Are Wages? Subject Wages Personal Income Tax Wages Are Subject Wages and Personal Income