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.

Required checks

State withholding

California Employment Development Department

e-Services for Business payroll tax account

Workers' comp

California DIR / insurer

Workers' compensation policy

Before first payroll where practical; state agencies can assess back tax, interest, and penalties.

No broad income-tax reciprocity agreement.

Coverage is generally required for California employees, including remote employees working from California.