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The Mandate Monitor

CalSavers: next employer deadline December 31, 2026

In effectChecked November 9, 2026Run by CalSavers Retirement Savings Board (California State Treasurer’s Office)

Short answer

California requires every employer with at least one employee to either offer a qualified retirement plan or sign up for CalSavers, the state’s auto-enroll Roth individual retirement account (IRA) program. The size-based phase-in ended on December 31, 2025, so the mandate now covers all private employers with one or more employees. Each spring CalSavers checks prior-year payroll filings with the California Employment Development Department (EDD) and notifies newly covered employers, who must register by December 31 of that year.

Next date: December 31, 2026: Annual deadline for employers newly notified by CalSavers in 2026 (based on 2025 DE 9C filings) to register (1+ employees).

Does your payroll handle CalSavers? See the free state route and the 1 payroll system with help docs that cover it.

CalSavers deadlines

  1. · Retirement mandate

    Annual deadline for employers newly notified by CalSavers in 2026 (based on 2025 DE 9C filings) to register

    1+ employees

  2. · Retirement mandate

    Annual deadline for employers newly notified by CalSavers in 2027 (based on 2026 DE 9C filings) to register

    1+ employees

  3. · Retirement mandate

    Annual deadline for employers newly notified by CalSavers in 2028 (based on 2027 DE 9C filings) to register

    1+ employees

Dates already passed (6)
  • : CalSavers board published proposed regulation amendments covering a formal employer exemption process, the penalty schedule and penalty refunds; written comments due November 23, 2026.
  • : Mandate fully in effect: all California employers with one or more employees must offer a qualified plan or facilitate CalSavers. (1+ employees)
  • : Registration deadline for employers with 1–4 employees (added by SB 1126).
  • : Registration deadline for employers with 5 or more employees. (5–50 employees)
  • : Registration deadline for employers with more than 50 employees. (51–100 employees)
  • : Registration deadline for employers with more than 100 employees. (101+ employees)

What employers have to do

  1. Register on the CalSavers employer portal by your deadline, using your Employer Identification Number (EIN), California California Employment Development Department (EDD) payroll tax account number and CalSavers access code. If you’re exempt, the exemption is reported in the same portal. The regulation says reporting is optional; the CalSavers FAQ says employers that sponsor a retirement plan must complete the form by December 31.
  2. Within 30 days of registering, upload each eligible employee’s name, Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), date of birth and contact details; add new hires within 30 days of their hire date.
  3. After each employee’s 30-day opt-out window, deduct contributions every payroll at the rate CalSavers reports and remit them within 7 business days of the deduction.
  4. Keep the roster current (new hires, terminations) and refer employee questions to CalSavers; don’t advise, encourage or discourage participation.

Handling CalSavers in payroll

The free route: register directly with the state

You can register and report on your own through CalSavers Retirement Savings Board (California State Treasurer’s Office). You’ll still need your payroll to send the employee contributions each pay period.

Payroll systems with a help document covering CalSavers

SystemWhat the documentation saysLink
Paychex FlexCalSavers’ payroll integration page says Paychex offers its own direct 360-degree integration with CalSavers, with pricing and setup handled by Paychex. Read the program’s help doc, Nov 7, 2026See plans for Paychex Flex

Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.

How CalSavers works

Default 5% of gross pay into a Roth individual retirement account (IRA). Auto-escalation adds 1% on or about January 1 each year up to a maximum of 8%; savers can opt out of escalation, change their rate, or opt out entirely at any time. The first 30 days of contributions sit in a money market fund, then move to an age-based target retirement fund.

No employer fees. Employers may not contribute or match, and they are not fiduciaries of the program.

Questions employers ask

Who has to follow CalSavers?

Private employers with one or more California employees (counted as the average reported on the four quarterly California Employment Development Department (EDD) Form DE 9C filings for the prior year) that don’t sponsor a tax-qualified retirement plan. Exempt: employers with a qualified plan (401(k), 403(b), Simplified Employee Pension (SEP), SIMPLE individual retirement account (IRA), defined benefit, or an auto-enroll payroll IRA), owner-only businesses, and government organizations. CalSavers’ FAQ also lists religious and tribal organizations as exempt, but says they must still complete the exemption form by the December 31 deadline. Eligible employees are 18 or older and receive a W-2 with California wages.

How do employers get an exemption from CalSavers?

Employers that sponsor a qualified plan, or have no employees besides the owners, are exempt. The state regulation (10 CCR 10001(d)) says exempt employers may, but need not, tell the program. The CalSavers FAQ says employers that sponsor a retirement plan must still complete the exemption form by the December 31 deadline. The exemption is reported through the CalSavers employer portal (employer.calsavers.com) with the Employer Identification Number (EIN) and CalSavers access code. There is no separate exemption site; the register page doubles as the exemption form. Businesses that closed or were sold email calsavers@treasurer.ca.gov with a signed letter on company letterhead. Members of a controlled group that maintains a qualified plan are also exempt.

What happens if an employer doesn’t comply?

After CalSavers serves a final notice of penalty application, an employer that still fails without good cause to let eligible employees participate owes $250 per eligible employee, plus an additional $500 per eligible employee if noncompliance continues. Under the program’s regulations, an employer still out of compliance after the first $250 is fined $500 per eligible employee for each later calendar year of noncompliance, and those years need not be consecutive (Cal. Code Regs. tit. 10, § 10008(c)). The Franchise Tax Board issues and collects the penalties, and appeals go to the FTB (Cal. Gov. Code § 100033; Rev. & Tax. Code §§ 19287–19288). CalSavers’ FAQ describes the $250 as applying when noncompliance extends 90 days or more after notice and the $500 at 180 days or more.

Everything employers in California must do ·Retirement mandates in every state

Sources

  1. Cal. Gov. Code §§ 100000–100050 (Title 21, CalSavers Retirement Savings Trust Act); Cal. Code Regs. tit. 10, § 10000 et seq.
  2. Government Code § 100033 (penalties), California Legislative Information (read Nov 8, 2026)
  3. CalSavers regulations, 10 CCR § 10000 et seq. (registration deadlines, employer duties, default elections), California State Treasurer (read Nov 8, 2026)
  4. CalSavers FAQs (annual deadline, penalties, default rate), CalSavers (read Nov 8, 2026)
  5. CalSavers employer home, CalSavers (read Nov 7, 2026)
  6. CalSavers mandate in effect for all eligible employers, California State Treasurer (read Nov 7, 2026)
  7. CalSavers policies, regulations and proposed amendments (October 2026), California State Treasurer (read Nov 8, 2026)