The request must also provide detailed information as to why the report(s) and/or payment(s) could not be submitted in a timely manner and must be submitted before or within two months of the original delinquent date of the return or payment. When requesting an extension, employers must specifically state that the request is made pursuant to section 1111.5 of the CUIC. State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) (includes Paid Family Leave), and California Personal Income Tax (PIT). For additional information, refer to Information Sheet: State of Emergency or Disaster (DE 231SED) (PDF).

The request for extension to report and pay may be in writing or requested by calling the Taxpayer Assistance Center at 1-88. The extension is granted under section 1111.5 of the California Unemployment Insurance Code (CUIC) if the Governor declares a state of emergency. California employers directly affected by an emergency or disaster may request an extension of up to two months to file their state payroll reports and to deposit state payroll taxes with the EDD, without penalty or interest.

State of california 2016 extension form