SUI, ETT, SDI and SWT are reported annually on State annual reconciliation return Form DE 7 due the last day of January.  Checks are to be paid to the Employment Development Department.  Wages paid to employees and withheld personal income tax for each quarter must be reported quarterly on Form DE 6.

SWT & SDI LIABILITY

State deposit due dates are generally the same as Federal deposit due dates.  For an explanation of Federal deposit due dates see page two.

QUARTERLY

Deposit Period

Due Date of Deposit

If accumulated state personal income tax withholding

for the quarter is more than $350, deposit all SWT and SDI:

15th of the following month.

MONTHLY

If an employer is a monthly depositor for Federal, they are the same for the state.

Deposit Period

Due Date of Deposit

If accumulated state personal income tax withholding is

more than $500, deposit all SWT and SDI:

 15th of the following month.

SEMI-WEEKLY

If an employer is a semi-weekly depositor for Federal, they are also the same for the state.

Deposit Period

Due Date of Deposit

For wages paid Wednesday, Thursday, and/or Friday,

if accumulated state personal income tax withholding is

more than $500, deposit all SWT and SDI:

on or before following Wednesday.

For wages paid Saturday, Sunday, Monday and/or Tuesday,

if accumulated state personal income tax withholding is

more than $500, deposit all SWT and SDI:

on or before the following Friday.

SUI & ETT LIABILITY

SUI & ETT liability must be paid at least quarterly, regardless of when SDI & SWT withholdings are deposited.  Payments are due by the last day of the month following the end of the calendar quarter.