Who needs an employer payroll tax account in California?

Issued by Employment Development Department (e-Services for Business), at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in California

The California table lists this for every kind of business.

Register within 15 days of paying more than $100 in wages in a calendar quarter; the account covers unemployment insurance, employment training tax, state disability insurance and personal income tax withholding. Report each new hire within 20 days.

Checked Oct 17, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Employment Development Department (e-Services for Business).

Sources and dates

EDD register as an employer page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.