Mandatory E-File and E-Pay for All Employers

Effective January 1, 2018, all employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD).

Employers that aren’t already filing and paying electronically, can visit the Employer Services section at to enroll in e-Services for Business. It is a fast, easy, and secure way to file, pay, and manage the employer’s payroll tax account online at no cost. Access is available 24 hours a day, 7 days a week.

Some online resources and services available are:

e-Services for Business User Guide, DE 160;

FAQs—E-file and E-pay Mandate for Employers;

Information Sheet: E-file and E-pay Mandate for Employers, DE 231EM;

e-Services for Business Tutorials.

Payment coupon booklets, tax returns, and wage reports will no longer be mailed automatically to employers who are subject to the e-file and e-pay mandate.

Employers in need of assistance with enrolling, filing, or paying using e-Services for Business may contact the Taxpayer Assistance Center at 1-888-745-3886, Monday through Friday, 8 a.m. to 5 p.m. (Pacific Time).