California: Mandatory E-file and E-pay for All Employers
All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department. Penalties for noncompliance will be charged starting January 1, 2019. You can use e-Services for Business to comply with the e-file and e-pay mandate and avoid these penalties. It’s a fast, easy, and secure way to file, pay, and manage your employer payroll tax accounts online. For more information on the mandate, visit E-file and E-pay Mandate for Employers.