The EDD has informed Spidell that due to inflation adjustments, beginning January 1, 2026, the California personal income tax deposit (PIT) threshold will be reduced from $500 to $400 for next-day and semi-weekly deposits. A taxpayer’s deposit schedule (e.g., next-day, semi-weekly, etc.) is based on the taxpayer’s federal deposit schedule, but the threshold amounts are determined by the EDD based on California law.
For a chart summarizing the California payroll deposit requirements for both 2025 and 2026, go to:
www.spidell.com/files/2025/cadepositrequirements.pdf
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