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Employment Development Department
Employment Development Department

Am I Required to Register as an Employer?

What Information do I Need to Register with the EDD?

Select your business type below to determine what information you will need to successfully complete your registration application.

Use e-Services for Business to apply for your employer payroll tax account number. It is fast, easy, secure, and available 24 hours a day/7 days a week.

  1. Enroll for a username and password

    Follow the instructions on the e-Services for Business Enrollment Information page

  2. Complete the online registration application.
  3. Use e-Services for Business to file returns, make deposits, and keep your account information up to date.

How Do I Register with the EDD?

Use e-Services for Business to apply for your employer payroll tax account number. It is fast, easy, secure, and available 24 hours a day/7 days a week.

  1. Enroll for a username and password

    Follow the instructions on the e-Services for Business Enrollment Information page

  2. Complete the online registration application.
  3. Use e-Services for Business to file returns, make deposits, and keep your account information up to date.

After I Receive My Employer Payroll Tax Account Number

Your eight-digit employer account number (example: 000-0000-0), also known as a State Employer Identification Number, SEIN, state ID number, or reserve account number is required for all EDD interactions to ensure your account is accurate. You will be required to provide this number when filing returns and making deposits in all electronic and paper filings. If an agent, bank or payroll service prepares your return they must also include your employer payroll tax account number when filing on your behalf.

You are required to post notices in your workplace and to provide your employees with benefit information, refer to Required Notices and Pamphlets.

Online Services:

Visit our e-Services for Business Enrollment Information page to enroll in e-Services for Business to manage your payroll tax account, file reports, make tax payments, and more online, 24 hours a day, 7 days a week.

Additional Resources:


Helpful Resources for the New Employer

Not Sure if You Must Register with the EDD?

Review the information below:

Two Types of Employers

When Does a Business Become Subject to State Payroll Taxes?

Generally, a business becomes subject to state payroll taxes upon paying wages over $100 in a calendar quarter to one or more employees. Wages consist of compensation for services performed, including cash payments, commissions, bonuses, and the reasonable cash value of noncash payments (like meals and lodging) for services. Once subject, an employer must complete and submit a registration form to EDD within 15 days. Our Payroll Tax Seminars page offers no-fee seminars to assist employers in complying with California’s payroll tax laws.

Examples of when a business becomes subject:

Use e-Services for Business to apply for your employer payroll tax account number. It is fast, easy, secure, and available 24 hours a day/7 days a week.

  1. Enroll for a username and password: Follow the instructions on the e-Services for Business Enrollment Information page
  2. Complete the online registration application.
  3. Use e-Services for Business to file returns, make deposits, and keep your account information up to date.

Obtain more information about wages, subject wages, and personal income tax wages from the following:

When Does an Employer of Household Workers Become Subject to State Payroll Taxes?

Visit our Household Employer Web page for information specific to Household Employers.

Employer Responsibilities

Reporting wages paid to your employees and State Personal Income Tax (PIT) withheld from their wages.

Paying Unemployment Insurance (UI) and Employment Training Tax (ETT) on your employee’s wages, as well as withholding and remitting State Disability Insurance (SDI) and Personal Income Tax (PIT) due on wages paid to your workers (see Rates, Withholding Schedules, & Meals and Lodging Values).

You must also report all new employees to the New Employee Registry within 20 days of their start-to-work date.

If you use the services of independent contractors, you may also have to report them.

The EDD’s e-Services for Business allows you to manage your account online. Enroll Today!

We offer no-fee seminars to assist employers in complying with California’s payroll tax laws. Visit the Payroll Tax Seminars page to find available classroom seminars or online courses.

State Income Tax Withholding

Encourage your employees to withhold the correct amount of state income tax by having them fill out a California Employee’s Withholding Allowance Certificate (DE 4) in addition to the federal Form W-4. An online calculator is available to assist in the completion of the DE 4. California Withholding Schedules are available on the Rates & Withholding page.

Sole Corporate Shareholder Exclusion

If you are a corporate officer and the sole shareholder (or the only shareholder other than your spouse) of a private corporation, you can elect to be excluded from State Disability Insurance coverage for benefits and contributions; see the Sole Shareholder/Corporate Officer Exclusion Statement (DE 459).

Alternate Registration Option

Do not use this alternate method if you have already registered online.

Include your federal employer identification number (FEIN) on the registration form to ensure unemployment insurance tax credits apply correctly when claimed on your Employer’s Annual FUTA Tax Return (IRS Form 940). For information on federal filing requirements, contact the IRS.

Mail-in Registration

Complete the registration form for your type of business:

Mail or fax your completed registration form to the address or fax number below. The address and fax number are also listed at the top of the registration form for your convenience.

Employment Development Department
Account Services Group, MIC 28
PO Box 826880
Sacramento CA 94280-0001
Fax 916-654-9211

NOTE: Registration by mail may take 10-14 days to process.

Resources for New Business Owners

For assistance, call our toll-free number 1-888-745-3886 or visit your local Employment Tax Office.