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California

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 25, 2020.

For more up-to-date information on the relief programs available in California, we recommend that you visit the Secretary of State's website or the California COVID-19 portal.

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Description of Program and Relief

Payroll Tax Extension

Businesses impacted by COVID-19 may request an extension of up to 60 days to file state payroll reports and deposit state payroll taxes without penalty or interest. A written request for extension noting the impact of COVID-19 on the business must be filed within 60 days from the original delinquent date of payment or return.

Government or Lead Agency

State of California, Employment Development Department (EDD)

Dates Available

Effective immediately

Eligibility Requirements/Restrictions

Business impacted by COVID-19. No specific guidance has been provided as to the extent of such impact.

Application Deadlines (If Applicable)

60 days from the original delinquent date of payment or return.

Contact for More Information

Contact information for the EDD is available at: https://www.edd.ca.gov/about_edd/contact_edd.htm. For questions regarding payroll taxes, individuals may call (888) 745-3886. For the EDD Taxpayer Assistance Center, call (888) 745-3886.

List of Additional Information

Coronavirus 2019 (COVID-19) FAQs #25:

https://www.edd.ca.gov/about_edd/coronavirus2019/faqs.htm

State of Emergency or Disaster Information Sheet:

https://www.edd.ca.gov/about_edd/coronavirus2019/faqs.htm

California Executive Order N-25-20:

https://www.gov.ca.gov/wp-content/uploads/2020/03/3.12.20-EON-25-20-COVID-19.pdf


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

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