State playbook
Register payroll taxes in California after hiring a remote employee
California remote hires usually mean EDD payroll tax registration plus workers' comp before payroll.
Build my playbookRequired checks
State withholding
California Employment Development Department
e-Services for Business payroll tax account
Workers' comp
California DIR / insurer
Workers' compensation policy
Deadline window
Before first payroll where practical; state agencies can assess back tax, interest, and penalties.
Reciprocity
No broad income-tax reciprocity agreement.
Workers' comp
Coverage is generally required for California employees, including remote employees working from California.