What payroll forms do employers need to file?

Payroll Tax Forms Employers Must File in California

California employers have specific payroll tax filing requirements to stay compliant with state and federal regulations. Understanding these forms helps ensure accurate tax withholding, reporting, and payment.

Key Payroll Tax Forms for California Employers

• DE 9 (Quarterly Contribution Return and Report of Wages): Used to report total subject wages, personal income tax (PIT) withheld, and unemployment insurance (UI), employment training tax (ETT), and state disability insurance (SDI) contributions.
• DE 9C (Quarterly Contribution Return and Report of Wages - Continuation): Provides detailed employee wage and withholding information to support the DE 9 summary.
• DE 34 (Report of New Employee(s)): Must be filed within 20 days of hiring to report newly hired or rehired employees to the California New Employee Registry for child support enforcement and fraud prevention.
• Form W-2 (Wage and Tax Statement): Provided to employees annually and submitted to the Social Security Administration (SSA) to report wages and tax withholdings.
• Form W-3 (Transmittal of Wage and Tax Statements): Submitted to the SSA along with W-2 forms as a summary of all employees' wage data.
• Form 941 (Employer’s Quarterly Federal Tax Return): Filed with the IRS to report federal income tax withheld, Social Security, and Medicare taxes.

Operational Tips for Filing Payroll Taxes in California

• File on time: Quarterly forms DE 9 and DE 9C are due one month after the end of each calendar quarter.
• Maintain accurate payroll records: Proper bookkeeping supports timely and correct reporting.
• Use automation tools: Payroll software can streamline tax calculations, form preparation, and electronic filing.
• Stay updated: As of 2026, check the California Employment Development Department (EDD) website regularly for any changes in filing requirements or form versions.
• Coordinate federal and state filings: Align your payroll tax processes to meet both California and IRS deadlines and requirements.