Payroll Expense Tax Filing & Payment Requirements
Penalty/Interest Assessment Schedule
The Payroll Tax rate is 1.5% of taxable (non-exempt) payroll expense attributable to San Francisco.
Businesses whose total taxable San Francisco Payroll Expense for the year was $260,000.00 or less qualify for the
Small Business Exemption (SBE) and are exempt from paying the 1.5% Payroll Expense Tax.
However, all businesses that had taxable San Francisco payroll expense of more than $150,000 or are claiming a
tax credit or exclusion must file San Francisco payroll expense tax return by the last day of February.
If you failed to file by the deadline, penalties, interest and an administrative fee will apply. Use the table below
to determine your Payroll Expense Tax filing and payment requirements, penalties and interest.
Penalty and interest are applied to the net tax amount due after subtracting tax credits, exclusions and
prepayments.
If your 2013
Taxable SF
Payroll Expense
was:
Then your
Payroll Expense
Tax (1.5%) was:
$0.00 –
$150,000.00
$0.00 –
$2,250.00
$150,000.01 $260,000.00
$2,250.01 –
$3,900.00
$260,000.01 or
higher
$3,900.01 or
higher
And your Payroll Expense
Tax Filing & Payment
Requirements for this year
is….
Not Required to File or Pay
SBE- Required to File.
Administrative Late Filing
Fee
Penalty
Under Payment
Penalty
Interest
n/a
n/a
n/a
n/a
$55
$100
5% per month up
to 20%
1% per
month
For late filing, pay
Administrative Fee, Late
Filing Penalty, Under
Payment Penalty and
Interest.
Required to File and Pay.
For late filing only, pay
Administrative Fee and
Late Filing Penalty.
For late payment only, pay
Tax Due, Administrative
Fee, Under Payment
Penalty and Interest.
For late filing and
payment, pay Tax Due,
Administrative Fee, Late
Filing Penalty, Under
Payment Penalty and
Interest.
Add an additional
20% if
filing/paying after
the last day in May
in the year the
filing is due
$55
$100
5% per month up
to 20%
Add an additional
20% if
filing/paying after
the last day in May
in the year the
filing is due
1% per
month