Make your Payroll Tax Deposits (DE 88) On Time and Avoid Late Penalties and payroll tax deposits to the Employment Development Department (EDD). New Users:To access e-Services for Business, eWOTC, or SIDES E-Response, you must first complete a one-time enrollment process in EDD’s Employer. Information and links to EDD’s Web-based payroll tax seminars. Payroll Tax Deposit (DE 88/DE 88ALL) Coupon Tutorial. Important: This tutorial is no longer.

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Payroll Tax Online Tutorials

The Employment Development Department EDD offers no-fee eddd payroll tax training, both classroom-based seminars and online tutorials. Both are designed to help employers comply with the state payroll tax laws.

Review our selection of classroom seminars which are offered in a variety of locations throughout California. The online tutorials, on the other hand, allow you to learn on your timetable, at your own edx, wherever you choose to access the Internet.


These tutorials are available 24 hours a day, 7 days a week.

The EDD created this tutorial to explain the process of classifying workers as either employees or independent contractors. In order to view these online tutorials, you need to have Adobe Reader and Adobe Flash Player installed on your computer.

This tutorial is no longer available. Visit the Payroll Tax Seminars page to find available classroom seminars. The web pages currently in English on the EDD website are the official and accurate source for the program information and services the EDD provides.

Employer Services Online

Any discrepancies or differences created in the translation are not binding and have no legal effect for compliance or enforcement purposes. If any questions arise related to the information contained in the translated website, please refer to the English version. The EDD is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information or changes in the formatting of the pages resulting from the translation application tool.


Some forms and publications are translated by the department in other languages.

For those forms, visit the Online Forms and Publications section. Employment Status Tutorials The EDD created this tutorial to explain the process of classifying workers as either employees or independent contractors.

This tutorial includes six lessons: Classification of Workers 4: Employee or Independent Contractor? Learn about the common law test used to determine if a worker is an employee. Statutory Laws Affecting Employment Status 4: Lesson 6 Resources to Properly Classify Workers 2: Forms and Publications Labor Market Information.