2019 JPPayroll

 

2018 JPPayroll

 

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 ..:: Los Angeles Minimum Rates 2017-2021 ::.. 
 
 ..:: Employment Forms ::.. 
 
E-file and E-pay Mandate for Employers (Assembly Bill 1245)
New state law mandates electronic submission of tax returns, wage reports, and payroll tax deposits for all employers.
Beginning January 1, 2017, employers with 10 or more employees will be required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). All remaining employers will be subject to this requirement beginning January 1, 2018. Any employer required under existing law to electronically submit wage reports and/or electronic funds transfer to the EDD will remain subject to those requirements.
 
Form 1096. Annual Summary and Transmittal of U.S. Information Returns
 
Form 1099-MISC Miscellaneous Income
Due dates. Furnish Copy B of this form to the recipient by January 31, 2019. The due date is extended to February 15, 2019, if you are reporting payments in box 8 or 14.
File Copy A of this form with the IRS by January 31, 2019, if you are reporting payments in box 7. Otherwise, file by February 28, 2019, if you file on paper, or by March 31, 2019, if you file electronically. To file electronically, you must have software that generates a file according to the specifications in Pub. 1220. The IRS does not provide a fill-in form option.
 
Form W-2 Wage and Tax Statement
Due dates. By January 31, 2019, furnish Copies B, C, and 2 to each person who was your employee during 2018.
By January 31, 2019, send Copy A of Form(s) W-2 and W-3 to the SSA. If you file electronically, the due date is also January 31, 2019.
 
Form W-3. Transmittal of Wage and Tax Statements
 
Form W-2 W-3 new due date for filing with SSA: January 31, 2019
General Instruction for Forms W-2 and W-3
New due date for filing with SSA. The due date for filing 2018 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA is now January 31, 2019, whether you file using paper forms or electronically.
Extensions of time to file. Extensions of time to file Form W-2 with the SSA are no longer automatic. For filings due on or after January 1, 2019, you may request one 30-day extension to file Form W-2 by submitting a complete application on Form 8809, Application for Extension of Time to File Information Returns, including a detailed explanation of why you need additional time and signed under penalties of perjury. The IRS will only grant the extension in extraordinary circumstances or catastrophe. See Extension to file for more information. This does not affect extensions of time to furnish Forms W-2 to employees. See Extension of time to furnish Forms W-2 to employees for more information.
 
 ..:: 2019 YEAR-END TAX FORMS DUE DATE ::.. 
DATE DEADLINE FOR:
March 15, 2019 Calendar-year 2018 S corporation income tax returns (Form 1120S) or automatic six-month extension (Form 7004) and paying any tax due.
March 15, 2019 Calendar-year 2018 partnership returns (Form 1065) or requesting an automatic six-month extension (Form 7004).
April 17, 2019 2018 individual income tax returns (Form 1040) or automatic six-month extension (Form 4868 and paying any tax due.
April 17, 2019 2018 individual quarterly estimated tax payment (Form 1040-ES).
April 17, 2019 Payment of 2018 individual IRA contribution, traditional IRA or Roth IRA (even if return is on extension).
April 17, 2019 Payment of 2018 individual SEP contribution (unless 2017 tax return is on extension).
April 17, 2019 2018 individual gift tax return (Form 709) or automatic six-month extension (Form 8892) and paying any gift tax due; or
if no gift tax is due, filing automatic six-month extension (Form 4868 to extend both Form 1040 and Form 709).
April 17, 2019 2018 individual schedule H (Part of Form 1040) for reporting of wages paid to a domestic employee.
April 17, 2019 Calendar-year 2018 trust and estate income tax returns (Form 1041) or automatic five-and-a-half month extension to October 1 (Form 7004) and paying any income tax due.
April 17, 2019 Calendar-year 2018 C corporation income tax returns (Form 1120) or automatic six-month extension (Form 7004) and paying any tax due.
April 17, 2019 2019 corporate quarterly estimated tax payment for calendar-year corporations.
April 30, 2019 First quarter payroll tax returns (Form 941).
June 15, 2019 2019 individual quarterly estimated tax payment (Form 1040-ES).
June 15, 2019 2019 corporate quarterly estimated tax payment for calendar-year corporations.
July 31, 2019 Second quarter payroll tax returns (Form 941).
July 31, 2019 Calendar-year 2018 retirement plan report (Form 5500) or extension request.
September 17, 2019 2019 individual quarterly estimated tax payment (Form 1040-ES).
September 17, 2019 2019 corporate quarterly estimated tax payment for calendar-year corporations.
September 17, 2019 Calendar-year 2018 S corporation returns extended due date (Form 1120S).
September 17, 2019 Calendar-year 2018 partnership returns extended due date (Form 1065).
October 1, 2019 October 1, 2019
Calendar-year trust and estate income tax returns extended due date (Form 1041).
October 15, 2019 2018 individual income tax return extended due date (Form 1040).
October 15, 2019 2018 individual gift tax return extended due date (Form 709).
October 15, 2019 2019 calendar-year C corporation income tax return extended due date (Form 1120).
October 31, 2019 Third quarter payroll tax returns (Form 941).
December 17, 2019 2019 corporate quarterly estimated tax payment for calendar-year corporations.
 
 ..:: Tax News ::.. 
 
2018 California Rates, Withholding Schedules, and Meals and Lodging Values:
 
http://edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm
The Employment Training Tax (ETT) rate for 2018 is 0.1 percent. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.
The State Disability Insurance (SDI) withholding rate for 2016 is 1.00 percent. The taxable wage limit is $114,967 for each employee per calendar year. The maximum to withhold for each employee is $1,149.67.
Your UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed to you in December, with a mailing date of December 29. Employers will have 60 days from the December 29 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.
New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years. This will depend on when you meet the criteria under Section 982(b) of the California Unemployment Insurance Code (CUIC). If you purchased an established business, you have the option of acquiring the previous owner's UI tax rate (see Purchasing a Business With Employees).
 
 ..:: Schedule for California Minimum Wage rate 2017-2023 ::.. 
California:
Although there are some exceptions, almost all employees in California must be paid the minimum wage as required by state law. Effective January 1, 2017, the minimum wage for all industries will be increased yearly. From January 1, 2017, to January 1, 2022, the minimum wage will increase for employers employing 26 or more employees. This increase will be delayed one year for employers employing 25 or fewer employees, from January 1, 2018, to January 1, 2023. The scheduled increases may be temporarily suspended by the Governor, based on certain determinations. (Please see the chart below for the complete schedule of rate increases).
 
Schedule for California Minimum Wage rate 2017-2023:
Date Minimum Wage for Employers
with 25 Employees or Less
Minimum Wage for Employers
with 26 Employees or More
January 1, 2017 $10.00/hour $10.50/hour
January 1, 2018 $10.50/hour $11.00/hour
January 1, 2019 $11.00/hour $12.00/hour
January 1, 2020 $12.00/hour $13.00/hour
January 1, 2021 $13.00/hour $14.00/hour
January 1, 2022 $14.00/hour $15.00/hour
January 1, 2023 $15.00/hour  
 
OFFICIAL NOTICE: California Minimum Wage
 
http://www.dir.ca.gov/dlse/faq_minimumwage.htm
 
 ..:: Announcement ::.. 
 

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