Instructions For Form De 88/de 88all - Payroll Tax Deposit Coupon - Employment Development Department Page 3

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PAYMENT DUE DATES
Payroll tax payments should be remitted with a properly completed DE 88/DE 88ALL coupon. FAILURE TO PROPERLY
COMPLETE a DE 88/DE 88ALL coupon may result in your payment being posted to the wrong quarter/year and interest and
penalty may be assessed.
California PIT and SDI due dates are generally the same as federal deposit due dates:
AND You Have
PIT & SDI
If a Federal
Accumulated
If Pay Day Is
Last Timely Postmark Date
Payroll Tax
Deposit Required?
California PIT
Deposit is
Withholdings Of
Required
Next Banking Day
$400 or less
No
N/A
N/A**
Next Banking Day
More than $400
Yes
N/A
Next Banking Day
Semi-Weekly
$400 or less
No
N/A
N/A**
Semi-Weekly
More than $400
Yes
Wed., Thurs., Fri.
The following Wed.*
Sat., Sun., Mon., Tues.
The following Fri.*
Monthly
$400 or less
No
N/A
N/A**
Monthly
More than $400
Yes
N/A
15th of the following month*
Quarterly
Less than $350
No
N/A
**
Quarterly
$350 or more
Yes
N/A
15th of the following month*
*
If the last timely postmark date falls on a Saturday, Sunday, or bank holiday, the next business day is considered
the last timely date.
** All unremitted employee withholding taxes for a quarter are due with employer tax deposits by the last timely date
for the quarter.
Unemployment Insurance and Employment Training Tax are due quarterly:
Quarter Ended
Due Date
Last Timely Postmark Date
March 31, 2002
April 2, 2002
April 30, 2002
June 30, 2002
July 1, 2002
July 31, 2002
September 30, 2002
October 1, 2002
October 31, 2002
December 31, 2002
January 2, 2003
January 31, 2003
PAYROLL TAX PAYMENTS ARE DUE AND MUST BE REPORTED IN THE QUARTER THEY
WERE PAID, NOT IN THE QUARTER THEY WERE EARNED.
DE 88ALL-I Rev. 14 (1-02) (INTERNET)
Page 2 of 14
CU

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