Every size-based CalSavers deadline has passed: 100+ employees in September 2020, 50+ in June 2021, 5+ in June 2022, and 1–4 employees on 31 December 2025. Newly mandated employers — a new business, or one that hires its first W-2 employee — are notified each year and must register or certify an exemption by the end of that calendar year. If your deadline has passed and you have done nothing, you are in the enforcement pipeline, not ahead of it.
The deadline ladder, by employer size
| If you have | Your deadline was | What to do now |
|---|---|---|
| 1–4 employees | 31 December 2025 | Register or certify an exemption immediately — this is the group receiving first notices now |
| 5–49 employees | 30 June 2022 | Confirm you're on file; watch the mail for FTB notices |
| 50–99 employees | 30 June 2021 | Confirm, and review whether a 401(k) now fits better |
| 100+ employees | 30 September 2020 | Review plan design and fiduciary coverage |
| Newly mandated | End of the year you're notified | The cycle now rolls annually |
Sources: 10 CCR § 10002(a); CalSavers employer materials.
The rolling annual cycle
Since 1 January 2026 the mandate is no longer a one-time phase-in. CalSavers' own employer toolkit puts it this way: "Each year, newly mandated employers will receive notifications informing them about their mandate status and will be required to register by the end of the calendar year."
In practice that means three groups of employers in 2026:
- New to the mandate — you started a business or hired your first W-2 employee. You will be notified and must register or certify an exemption by the end of the calendar year.
- Past your deadline, not yet penalised — registration is now remedial, not preventive. CalSavers' own site still says there is time to register and achieve compliance without penalty, so acting this week matters.
- Past your deadline, notice in hand — go straight to the penalty-notice walkthrough. A 90-day appeal clock may already be running.
How the state counts your employees: DE9/DE9C averaging
You do not self-report your way into or out of the mandate. Your eligibility is computed from the average number of employees across the four DE9/DE9C payroll filings you submitted to EDD in the prior calendar year, with fractions rounded to the nearest whole number.
Why this matters. The average smooths seasonal swings — a shop that ran five people in summer and two in winter may average to three or four — and it means the state's number may differ from today's headcount. It also means there is no radar to fly under: the figure is already on file with EDD, which is exactly where CalSavers gets it.
Employee eligibility for the program itself is broad: age 18 or over, with no minimum hours or tenure. Full-time, part-time, seasonal and temporary staff all count, as do owners and officers reported to EDD.
Deadlines don't end at registration
If you register with CalSavers rather than certifying an exemption, the clock keeps producing dates:
| Duty | Deadline |
|---|---|
| Upload your employee roster | Within 30 days of registering |
| Add each new hire | Within 30 days of hire date |
| Remit each payroll deduction | Within 7 days of taking it |
| Keep the roster current | Ongoing |
After you upload the roster, CalSavers contacts employees directly and gives them a 30-day opt-out window before automatic enrollment begins.
Common questions
My deadline passed and I've heard nothing. Am I in trouble?
Not yet, necessarily — but you are in the pipeline. Enforcement runs in waves from EDD payroll data, and CalSavers states there is still time to register and achieve compliance without penalty. The cheapest moment to act is before the first notice arrives. What non-compliance costs →
I hired my first employee this year. When is my deadline?
You will be notified of your mandate status and must register or certify an exemption by the end of the calendar year. The cycle repeats annually for each year's newly mandated employers.
My headcount dropped to zero — does the mandate still apply?
Employers with no employees other than the owner (or the owner's spouse), or who use only independent contractors, are exempt and can certify as such. The exemption grounds →
Which number does the state use if my staff fluctuates?
The average across your four DE9/DE9C filings from the prior year, rounded to the nearest whole number. A seasonal business is judged on the average, not the peak.
Does an existing 401(k) mean I can ignore the deadline?
No — the deadline applies to certifying your exemption too. Sponsoring a plan does not automatically remove you from the list. How to certify →
Not sure where you stand?
Fifteen minutes on the phone. We'll tell you exactly which deadline applied to you and what to do this week — no charge.