Employers in the City of Oceanside directly affected by the Pier Fire, in Sierra County directly affected by the Bear Fire, and in Siskiyou County directly affected by the Shelly Fire may request up to a two-month extension from the California Employment Development Department to file their state payroll reports and/or deposit payroll taxes without penalty or interest. Requests for extension must be received within two months from the original delinquent date of the payment or return. Emergency and Disaster Assistance for Employers, California Employment Development Department, November 2024