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Tax Filing
Under California law, employers are required to report specific information periodically. To help
you meet your employer reporting and tax payment obligations, listed below are common forms that
employers are required to file with EDD. We also offer several electronic filing and payment options. Please keep in mind that your employer requirements are not
limited to what is listed on this page. Detailed information about your requirements is available in
the California Employer's Guide (DE 44).
Quarterly Wage and Withholding Report (DE 6)
Individual employee wages must be reported on the Quarterly Wage and Withholding Report (DE 6), either with  -File, via magnetic media, on paper form DE 6, or on approved alternate forms. Wages can also be reported using Telefile. Employers with 250 or more employees must submit their wage reports electronically or magnetically. If you are a household employer, please see "NOTE" at Who is a domestic or household employer?
The DE 6 is due as follows:
|
Report Covering |
Filing Due Dates |
Delinquent If Not Filed By |
|
January, February, March |
April 1 |
April 30 |
|
April, May, June |
July 1 |
July 31 |
|
July, August, September |
October 1 |
October 31 |
|
October, November, December |
January 1 |
January 31 |
If you paid no wages during a quarter, you are still considered an employer and required by law to sign and file the DE 6. Just check the "No Payroll" box in Item C, then sign and mail the DE 6.
If you do not expect to pay wages within the next year, you may notify EDD by writing to us or by checking the "Out of Business/Final Report" box in Item D on the DE 6. We will send you a letter confirming that your account has been inactivated.
Mail DE 6 to:
Employment Development Department
PO Box 826288
Sacramento CA 94230-6288
The postmark date is used to determine the timeliness of your DE 6. When the due date falls on a
Saturday, Sunday, or legal holiday, the next business day is considered to
be the last timely date.
If the DE 6 is not submitted on time, EDD will issue a written demand for the report. If the DE 6 is
not submitted within 15 days of the demand date, a penalty of $10 for each unreported employee, plus
interest, will be charged unless there is good cause for the delay. A penalty
of $10 for each employee, plus interest, is also charged if an employer
fails to report by magnetic media when required, unless good cause exists. (For information on good
cause, see our DE 231J Information Sheet: Waiver of
Penalty Policy).
The DE 6 is automatically mailed to registered employers or their designated agents. However, you
can obtain additional forms if needed.
Annual Reconciliation Statement (DE 7)
In addition to the quarterly DE 6, employers are required to file an Annual Reconciliation Statement (DE 7). The DE 7 is due January 1 and delinquent if not postmarked by January 31. This form is used to reconcile wages reported and taxes paid for the prior calendar year. If your DE 7 shows an overpayment, EDD will send you a refund automatically. If a tax payment is due, it should be submitted with a DE 88/DE 88ALL coupon (mandatory EFT filers must remit
all State Disability Insurance/Personal Income Tax deposits by EFT to avoid noncompliance penalty).
Mail DE 7 to:
Employment Development Department
PO Box 826286
Sacramento CA 94230-6286
The postmark date is used to determine the timeliness of your DE 7. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.
The penalty for failure to file the DE 7 timely is $1,000 or five percent (5%) of the total yearly
taxes required to be reconciled, whichever is less. Penalty and interest will be charged on late reports.
The DE 7 is automatically mailed to registered employers or their designated agents. However, you
can obtain additional forms if needed.
For assistance, call our toll-free number 1-888-745-3886 or visit your local
Employment Tax Office.
Electronic Filing and Payment Options
Other EDD Payroll Tax Information
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The Employment Development Department is an equal opportunity employer/program.
Auxiliary aids and services are available upon request to individuals with disabilities.
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