Tax Payment
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All tax payments must be submitted with a completed Payroll Tax Deposit (DE 88/DE 88ALL) unless payments are made by electronic funds transfer (EFT) or credit card. Although employer contributions for Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly, withholdings from employees' wages for State Disability Insurance (SDI) and California Personal Income Tax (PIT) may need to be deposited more often. State deposit due dates are generally the same as federal deposit due dates (see "Depositing Taxes" in IRS Publication 15). Penalty and interest are charged on late payments.

Mail all tax payments with Payroll Tax Deposit (DE 88/DE 88ALL) coupons to:

Employment Development Department
P.O. Box 826276
Sacramento, CA 94230-6276

Please include your employer account number on your check or money order.

The deposit requirements are:

• Next Banking Day: You are required to make California Next Banking Day SDI and PIT deposits if you are required to make federal Next Banking Day deposits AND you accumulate more than $400* in PIT during one or more payroll periods. (If you accumulate $350-$400 in PIT during one or more pay periods, see Monthly requirements below.**)
  
  The Next Banking Day deposit schedule requires deposits to be made by the next banking (business) day. Banking days do not include Saturdays, Sundays, or legal holidays. Once you make a Next Banking Day deposit, you automatically become a Semiweekly depositor for the remainder of that calendar year and all of the following calendar year.
  
  EFT transactions for Next Banking Day deposits must settle into the State's bank account on or before the third business day following the payroll date.
  
  
• Semiweekly: You are required to make California Semiweekly SDI and PIT deposits if you are required to make federal Semiweekly deposits AND you accumulate more than $400* in PIT during one or more payroll periods. (If you accumulate $350-$400 in PIT during one or more pay periods, see Monthly requirements below.**) The Semiweekly deposit schedule requires:
  
  

  If Payday Is	Deposit Is Due By
  Wednesday, Thursday, or Friday	Following Wednesday
  Saturday, Sunday, Monday, or Tuesday	Following Friday

  
  Semiweekly depositors always have three business days after the end of the Semiweekly period to make a deposit. If any of the three weekdays after the end of a Semiweekly period is a legal holiday, you will have one additional business day to make your deposit.
  
  EFT transactions for Semiweekly deposits must settle into the State's bank account on or before the next business day following the due date.
  
  
• Monthly: You are required to make California Monthly SDI and PIT deposits if you are required to make federal Monthly or Quarterly deposits AND you accumulate $350 or more in PIT during one or more months of a quarter.
  
  Monthly deposits are due by the 15th of the following month.
  
  **You will be required to make Monthly SDI and PIT deposits if you are required to make federal Next Banking Day or Semiweekly deposits and you accumulate $350-$400 in PIT during one or more months of a quarter.
  
  EFT transactions for Monthly deposits must settle into the State's bank account on or before the next business day following the due date.
  
  
• Quarterly: Quarterly tax payments are due and delinquent on the same dates as the Quarterly Wage and Withholding Report (DE 6). (See Monthly deposit requirements if you are a Quarterly depositor but accumulate $350 or more in PIT during one or more months of a quarter.) Although UI and ETT are due quarterly, you may submit them with any SDI and PIT deposit.
  
  EFT transactions for Quarterly payments must settle into the State's bank account on or before the next business day following the last timely date for the quarter.

• Automated Clearing House credit transactions are based on your bank's requirements. Contact your bank to verify that your deposit will settle on or before the last timely date.
  
• Automated Clearing House debit transactions must be completed by 3 p.m., Pacific time, on or before the last timely date.