Welcome to the Employment Development Department

Electronic Filing, Registration, and Payment Information

Electronic Funds Transfer (EFT)

Electronic Funds Transfer (EFT) is an electronic method for remitting your Payroll Tax Deposits (DE 88) for Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) payments. Funds are transferred from your bank account to the State’s bank account. Your payment information is transferred to EDD at the same time, eliminating the need to send a DE 88 coupon and check. The following is a brief overview of the EFT program:

  • eServicesMandatory EFT Filing
    Each year your account is reviewed to determine if you meet the requirement for mandatory EFT filing. If the average amount of your SDI/PIT deposits, cashiered during the prior state fiscal year (July 1 through June 30), was $20,000 or more, you are required to pay all SDI/PIT deposits by EFT during the next calendar year, regardless of the dollar amount. First-time mandatory EFT filers are notified of their status by October 31, prior to the year of mandatory EFT participation. Employers who also met the requirement in the preceding year will not receive another notice. Mandatory EFT participants are subject to a 10 percent Non-Compliance Penalty if an SDI/PIT deposit is paid by check with a DE 88 coupon or any method other than EFT. The UI/ETT payments are not subject to the Non-Compliance Penalty.
  • eServicesVoluntary EFT Filing
    If you do not meet the mandatory EFT requirement, we encourage you to file by EFT on a voluntary basis as it is a secure, efficient and cost-effective method to pay your payroll tax deposits.
  • eServicesEFT Payment methods
    There are two Automated Clearing House (ACH) payment methods, ACH Debit and ACH Credit:
    • ACH Debit Method: There are several ACH Debit reporting options available.
      • Online:
        • Web Payer — Employers who are registered in EDD’s EFT program can report payments online by going directly to the payment Web site of State data collector, Link2-Metavante.
        • Just Pay It — A secure, easy, and convenient payment option that allows employers who are not registered in EDD’s EFT program to make DE 88 payments online using their savings or checking bank account. There are no processing fees for Just Pay It. To make a payment, go to Metavante’s Web site and access the Just Pay It payment option.
        • Bulk Filer Solution — Payroll agents or payroll services who initiate EFT payments on behalf of multiple taxpayers can go to Metavante’s Bulk Filer Solution. In order to use this Web interface, agents must register with Metavante and create their own unique Bulk Filer ID to be used when sending their payment transactions. Each of their clients must be registered as an employer with EDD, be assigned an employer account number and enrolled in the EFT ACH Debit Program before a payment will be accepted. For more Bulk Filer information refer to the Electronic Funds Transfer Bulk Filer Setup Guide (EFT- 2) or call the EFT Helpline at (916) 654-9130.
      • Telephone: Employers who are registered in EDD’s EFT program can report payments by telephone at (800) 554-7500.
    • ACH Credit Method: Employers report their payments through a program their bank offers, usually online or by telephone.
    • Forms and Registration — To register for EFT, complete an EFT Authorization Agreement (DE 26) form. If you are registering for the ACH Debit method complete sections, 1, 2, and 4, include a copy of a voided check or completed bank specification sheet. If you are registering for the ACH Credit method complete sections 1, 3, and 4, no voided check is required. Sign the form, then FAX to (916) 654-7441, or mail to the mailing address shown at the bottom of the form DE 26. For more information, refer to the EFT Information Guide (DE 27). The DE 26 and DE 27 can be ordered online, by telephone at (888) 745-3886, or from your local Employment Tax Office.
  • eServicesTimeliness
    The timeliness of your EFT payment is determined by the settlement date (the date funds are credited to the State's bank account).
    • Next Banking Day deposits - must settle in the State’s bank account on or before the third banking day following the payroll date.
    • Semi-Weekly, Monthly, and Quarterly deposits - must settle in the State’s bank account on or before the next banking day following the due date
    • ACH Debit payments that are completed before 3 p.m., Pacific Time, can settle the next banking day. For ACH Credit payments, check with your bank to ensure a timely settlement. If a deposit due date or last timely settlement date falls on a Saturday, Sunday, or legal holiday, the last timely settlement date is extended to the next banking day. The legal holiday schedule for the current tax year is available on EDD’s Website or call EDD’s Taxpayer Assistance Center at (888) 745-3886.
  • eServicesQuestions
    If you have questions about EFT, call the EFT Helpline at (916) 654-9130.

See Frequently Asked Questions about Electronic Funds Transfer (EFT).