What payroll deadlines should employers track?

Payroll Tax Deadlines Employers Must Track in California

Managing payroll taxes in California requires strict adherence to several key deadlines to ensure compliance and avoid penalties. Below is a practical guide to the important payroll tax deadlines employers should track.

Federal Payroll Tax Deadlines

• Monthly Deposits: Employers with a monthly deposit schedule must deposit federal payroll taxes (Social Security, Medicare, and federal income tax withholding) by the 15th of the following month.
• Semiweekly Deposits: Employers with a semiweekly deposit schedule must deposit taxes based on when wages are paid. For wages paid on Wednesday, Thursday, and/or Friday, deposit by the following Wednesday. For wages paid on Saturday, Sunday, Monday, and/or Tuesday, deposit by the following Friday.
• Quarterly Filing (Form 941): Federal payroll tax returns are due quarterly on April 30, July 31, October 31, and January 31 for the previous quarter.
• Annual Filing (Form W-2): Provide employees with Form W-2 by January 31 and file with the Social Security Administration by January 31.

California State Payroll Tax Deadlines

• California Employment Development Department (EDD) Deposits: Deposit state payroll taxes (unemployment insurance, state disability insurance, employment training tax) according to your assigned deposit schedule—either quarterly or monthly. Monthly deposits are due by the 15th of the following month.
• Quarterly Payroll Tax Return (DE 9): File the DE 9 form quarterly by the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
• Quarterly Wage Reporting (DE 9C): Submit detailed wage and tax withholding information with the DE 9C form by the same deadlines as DE 9.
• Annual Reconciliation (DE 7): File the annual reconciliation of California payroll taxes by January 31 for the previous calendar year.

Operational Tips for Payroll Tax Compliance

• Automate Deposits and Filings: Use payroll software or services that automate tax deposits and filings to reduce errors and missed deadlines.
• Maintain Accurate Records: Keep detailed payroll records to support tax filings and audits.
• Stay Updated: As of 2026, regularly check the IRS and California EDD websites for any changes in deposit schedules or filing requirements.
• Coordinate With Payroll Providers: Ensure your payroll service provider is aware of California-specific deadlines and requirements.