What Form DE 88 (2013) Is For
California employers use Form DE 88 (2013) to report and deposit state payroll taxes with the California Employment Development Department. These deposits include four major components: Unemployment Insurance, Employment Training Tax, State Disability Insurance withholding, and California Personal Income Tax withholding. This form ensures employers meet their employment tax obligations and that withheld employee contributions are submitted accurately and on time. Employers may file using a paper coupon or electronically through the EDD’s e-Services for Business system.
When You’d Use Form DE 88 (2013)
You would use Form DE 88 (2013) when making timely or amended payroll tax deposits to the California Employment Development Department.
Quarterly deposit threshold
Employers who withheld less than $350 in Personal Income Tax were required to submit deposits quarterly, due at the end of each calendar quarter.
Monthly deposit requirement
If Personal Income Tax withholdings totaled between $350 and $500, employers were required to make monthly deposits, with payments due by the 15th of the month following the month of withholding.
Semi-weekly deposit schedule
When Personal Income Tax withholdings exceeded $500, employers followed the federal semi-weekly deposit schedule, aligning with federal employment tax timelines.
Next-day deposits
Employers subject to the federal next-day rule were required to deposit California payroll taxes by the next business day following payroll disbursement.
Amended deposits
If an underpayment or overpayment is discovered, a revised DE 88 must be submitted promptly with the corrected amounts and the original payroll date noted.
Key Rules or Details for 2013
Employers using Form DE 88 (2013) were required to follow specific formatting and reporting rules to remain compliant with California payroll tax requirements.
Use the correct format
Employers were instructed to use black ink, enter figures with cents included, and avoid rounding or adding dashes in any field.
Include accurate identifiers
The employer’s eight-digit EDD account number and the correct calendar quarter designation were required on all paper and electronic submissions.
Separate payments and reports
DE 88 deposits were processed separately from employment tax returns, such as DE 9 and DE 9C. Mailing them together caused delays.
Only use your form
Employers could not reuse a preprinted DE 88 from another business, as account numbers are magnetically encoded and tied to a specific employer.
File electronically if applicable
Under the e-file and e-pay mandate, many California employers were required to use the e-Services for Business platform for faster processing and confirmation.
Late deposits trigger penalties
Deposits not received by the due date were subject to a 10 percent penalty and interest charges until the balance was paid in full.
Lost form workaround
If a DE 88 coupon was unavailable, employers could download a blank form from the EDD website or submit an informal report with all required tax details.
Step-by-Step (High Level)
Step 1: Calculate total liability
Add together Unemployment Insurance and Employment Training Tax contributions, along with State Disability Insurance and Personal Income Tax amounts withheld from employee paychecks.
Step 2: Determine your deposit schedule
Use your federal deposit schedule and the California Deposit Requirements from the DE 44 guide to identify whether your deposit frequency is quarterly, monthly, semi-weekly, or next-day.
Step 3: Fill out the form accurately
On the DE 88 coupon, enter your business name, EDD account number, calendar quarter, payroll date, and the tax amounts for each category without rounding figures.
Step 4: Attach payment and prepare mailing
Write a check for the total amount due, remove all staples or attachments, and place it in the provided preprinted envelope to avoid processing delays.
Step 5: Mail by the due date
Ensure your envelope is postmarked on or before the appropriate due date to avoid penalties and interest from the California Employment Development Department.
Step 6: Use electronic filing if available
For faster confirmation and compliance with the e-pay mandate, access e-Services for Business, enter deposit details, review your information, and submit electronically.
Common Mistakes and How to Avoid Them
Confusing federal and state due dates
Always refer to California’s Deposit Requirements table in the DE 44 guide to determine the correct state-specific deadline, which may differ from federal timelines.
Marking the wrong quarter
Ensure the quarter marked on the form matches the date wages were paid, not the deposit date or the month payment is submitted.
Incorrectly rounding figures
The EDD requires all payroll tax figures to include cents. Do not round to whole dollars or omit cents.
Reusing another employer’s DE 88
Each DE 88 is magnetically encoded for a specific business. Using a form from a different employer results in processing errors and misapplied payments.
Bundling DE 88 with other reports
Form DE 88 must be mailed separately from DE 9 or DE 9C employment tax returns, which are handled by different EDD departments.
Delaying correction of underpayments
Errors should be corrected immediately by submitting a revised DE 88. Waiting until quarter-end increases interest charges and audit risk.
What Happens After You File
Once Form DE 88 (2013) is filed, the California Employment Development Department processes the payment and credits it to the employer’s account. For paper submissions, the postmark determines timeliness. For electronic payments, the settlement date controls timeliness.
At quarter-end, the EDD compares DE 88 deposits with the DE 9 return. If deposits exceed reported tax liabilities, the overpayment may be applied to the next quarter using Line J of the DE 9.
FAQs
Do I need to file Form DE 88 (2013) if I had no payroll during the period?
No. Employers file Form DE 88 (2013) only when wages are paid and payroll taxes are due. However, DE 9 and DE 9C must still be filed as “no payroll” returns.
Can household employers use Form DE 88 (2013) for payroll tax deposits?
Yes. Household employers should refer to the Household Employer’s Guide and may use Form DE 88 (2013) if subject to California payroll tax requirements.
Can an independent contractor be reported using Form DE 88 (2013)?
No. Independent contractors are generally reported on Form 1099-MISC and are not included in payroll tax deposits made with Form DE 88.
What if I want to set up an installment agreement after missing payroll tax deposits?
If full payment is not possible, you may request an installment agreement from the Employment Tax Office to avoid further collection actions.
Who should I contact if I need assistance with a tax assessment or appeal related to Form DE 88 (2013)?
You may contact the Taxpayer Rights Advocate Office for assistance with tax assessments, appeals, or unresolved payroll tax deposit issues.
