Employers in Mono County directly affected by the Pack Fire may request up to a two-month extension of time from the California Employment Development Department to file their state payroll reports and/or deposit payroll taxes without penalty. When requesting an extension, employers must say that the request is made pursuant to Sec. 1111.5 of the California Unemployment Insurance Code. They also need to explain why they couldn’t submit their reports, returns, and/or payments on time. Emergency and Disaster Assistance for Employers, California Employment Development Department, December 2025