Hero

State Payroll Taxes
State Payroll Taxes

If you have employees, you will need to obtain a Payroll Tax Account Number with the State of California in order to file and pay your payroll taxes. Apply online or in person to receive your Payroll Number, as well as to receive more information about state-required employment taxes and reporting requirements.

State Payroll Taxes

If you have one or more employees, you will need to register as an employer with the State of California's Employment Development Department. You should register within 15 days once you have paid an employee more than $100 in a calendar quarter. If you are a household employer, you will need to register once you have paid cash wages of $750 in a calendar quarter. Registering as an employer will make you subject to state payroll taxes, including the Unemployment Insurance Tax, State Disability Insurance, Employment Training Tax and other withholdings.

Although the exact information you need to register depends on your business type, you will most likely need the following information:

  • Name and Social Security number for all responsible parties
  • Physical business address and mailing address
  • Business phone number
  • Valid e-mail address (contact person and business)
  • Date of first payroll when wages exceed $100
  • Employer Identification Number (EIN)
  • Industry Description 
  • Previous EDD account information, if applicable
  • Your Fictitious Business Name (If you are a Corporation, LLC, LLP or LP, you will also need to provide your business name and ID number as recorded with the California Secretary of State when you incorporated your business entity)
  • Name, phone number, address (if different from business or mailing address) for business contact person.

Registering as an employer can be completed online or by mail.

Go