Fillable Printable Payroll Taxes (De 8714E)
Fillable Printable Payroll Taxes (De 8714E)
Payroll Taxes (De 8714E)
PAYROLL TAXES
As one of the largest tax collection agencies in the
nation, the California Employment Development
Department (EDD) administers California’s payroll tax
programs, including:
• Unemployment Insurance (UI)
• Employment Training Tax (ETT)
• State Disability Insurance (SDI)
• Personal Income Tax (PIT) Withholding
The EDD’s Tax Branch works with employers to ensure
that necessary payroll taxes and information are reported
promptly and accurately. In State Fiscal Year 2013-14,
the Tax Branch:
• Collected almost $59 billion in payroll taxes,
including $46.9 billion in PIT. These funds support
the UI, SDI, and employment training programs, as
well as the State General Fund.
• Processed more than 62 million documents,
including payroll tax forms, UI, and SDI benefit claim
forms.
• Maintained wage records for more than 17 million
workers.
The Tax Branch also verifies the reporting of wages and
enforces the timely payment of taxes, with emphasis on:
• Educating and assisting employers.
• Determining that all employers are reporting
employees properly.
• Correctly maintaining employment wage records to
ensure prompt payment of benefits.
In addition, EDD’s Tax Branch collects new hire and
independent contractor information from California
businesses to help locate parents who are delinquent in
their child support obligations.
Services
The following services are provided to educate and assist
employers in meeting their payroll tax obligations:
• Our website offers easy access to payroll tax
information, forms, and publications at
www.edd.ca.gov. Our joint tax agency website at
www.taxes.ca.gov has information on federal and
state income taxes, payroll taxes, and sales and use
taxes.
• Employment Tax Offices (ETOs) provide one-on-one
payroll tax services to employers. To locate an office
near you, visit www.edd.ca.gov/office_locator.
• No cost payroll tax workshops and seminars are
provided to increase employers’ awareness of their
payroll tax responsibilities. Seminar information is
available online at
www.edd.ca.gov/Payroll_Tax_Seminars.
• The Taxpayer Assistance Center provides payroll tax
assistance to employers toll-free at 888-745-3886.
• The Small Business Employer Advisory Committee
provides ongoing communication between EDD
and businesses that must withhold and remit payroll
taxes.
• The Office of the Taxpayer Rights Advocate protects
the rights of taxpayers.
• Information Sheets and Fact Sheets are available
with information on specific topics. For more
information, visit
www.edd.ca.gov/Payroll_Taxes/Forms_and_
Publications.htm or contact our Taxpayer Assistance
Center at 888-745-3886.
DE 8714E Rev. 26 (6-15) (INTERNET) Page 1 of 2 CU
P.O. Box 826880 • Sacramento CA 94280-0001
The EDD is an equal opportunity employer/program.
Auxiliary aids and services are available upon request to individuals with disabilities.
Automated Services
The EDD offers employers the ability to manage their
payroll tax accounts online. Payroll agents can access
their clients’ accounts through a third party access,
which will allow the agent to maintain their clients’
accounts.
e-Services for Business has many advantages and
features:
• Fast, easy, and secure.
• One-time online enrollment.
• Register for an employer account number.
• Ability to view, edit, and submit tax returns/reports.
• Update account information.
• Ability to view previously submitted returns/reports
and payments.
• Make payroll tax deposits for current quarters.
• No enrollment required to use the Electronic Funds
Transfer (EFT).
• Can use multiple bank accounts to initiate EFT
payments.
• Inactivate or close your account online.
• Accessible through tablets and smart phones.
Payroll Taxes
• Unemployment Insurance (UI):
The UI is an employer-paid tax based on wages that
provides temporary payments to individuals who
are unemployed through no fault of their own. The
UI was established as part of a national program
administered by the U.S. Department of Labor under
the Social Security Act. Tax-rated employers pay a
percentage on the first $7,000 in wages paid to each
employee in a calendar year. The UI rate schedule
and amount of taxable wages are determined
annually.
Nonprofit and governmental employers may elect the
reimbursable method of UI financing in which they
reimburse the UI Fund on a dollar-for-dollar basis for
all benefits paid to their former employees.
• Employment Training Tax (ETT):
The ETT is an employer-paid tax that was established
to provide training funds for employees in targeted
industries to improve the competitiveness of
California companies. The ETT funds promote a
healthy labor market by helping California businesses
invest in a skilled and productive workforce and
develop the skills of workers who directly produce or
deliver goods and services. Employers subject to ETT
pay one-tenth of one percent on the first $7,000 in
wages paid to each employee in a calendar year.
• State Disability Insurance (SDI):
The SDI is a deduction from employees’ wages
that provides temporary benefit payments to
workers for nonwork-related disabilities. (Workers’
Compensation laws cover work-related disabilities.)
Currently, employers withhold a percentage for SDI
on wages paid to each employee in a calendar year.
• Paid Family Leave (PFL):
The PFL is a deduction from employees’ wages that
provides disability compensation to individuals who
take time off from work to care for a seriously ill
child, spouse, parent, or domestic partner or to bond
with a new child. The PFL is a component of the
SDI program and the SDI rate includes PFL. Workers
who are covered by SDI also will be covered by this
benefit.
• Personal Income Tax (PIT) Withholding:
California PIT is withheld from employees’ wages
based on the employee’s Withholding Allowance
Certificate (Form W-4 or DE 4) on file with the
employer.
• Elective Coverage:
Elective UI and/or SDI coverage is available for
specific individuals and classes of employees, such
as sole proprietors and individual partners who
are employers. Self-employed individuals (with no
employees) may elect SDI only. Exempt employees
may elect UI and SDI with their employer’s consent.
Additional Information
If you have questions about payroll taxes or the services
provided by EDD, visit our website at www.edd.ca.gov.
or contact the Taxpayer Assistance Center toll-free at
888-745-3886.
Visit e-Services for Business at https://eddservices.edd.ca.gov.
DE 8714E Rev. 26 (6-15) (INTERNET) Page 2 of 2
