ca-payrollSourced from the law California employer payroll for tax year 2026: PIT withholding under the EDD Method A and Method B schedules and the flat supplemental rates, SDI (including Paid Family Leave) with no wage ceiling, UI and the Employment Training Tax, DE 4, DE 9 and DE 9C filing and delinquency dates, DE 88 deposits, DE 34 new hire and DE 542 contractor reports, the ABC test, final pay and waiting time penalties, with a worked gross-to-net example.