Welcome to the Employment Development Department

Electronic Filing, Registration, and Payment Information

The EDD offers the following electronic methods of filing payroll tax reports and making tax payments:

e-File

e-File allows you to key in and submit the following EDD tax and wage forms through EDD's secure Web site. The programs use a step-by-step approach, making reporting easier and faster than ever before. You can also get online help and answers to questions for completing your reports and submitting them online.

Reports That Can Be Filed Using the Internet:
  • Quarterly Wage and Withholding Reports (DE 6) - The DE 6 program is designed for employers with less than 250 employees
  • Report of New Employee(s) (DE 34)
  • Report of Independent Contractor(s) (DE 542)
Internet Filing Advantages:
  • Simple online registration to use e-File programs.
  • Ability to view and edit your reports prior to submission.
  • Immediate confirmation of successful filing.
  • Ability to view and print reports previously submitted online (up to six quarters)

For more information regarding our e-File program, e-mail us at ecom@edd.ca.gov, or call the Electronic Systems Customer Service office at (800) 796-3524.

Frequently Asked Questions About Filing Quarterly Wage and Withholding Reports (DE 6) Online
Frequently Asked Questions About Reporting New Employees (DE34) Online
Frequently Asked Questions About Reporting Independent Contractors (DE 542) Online

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Electronic Funds Transfer (EFT)

Electronic Funds Transfer (EFT) is an electronic method for making all of your Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) payments. Funds are transferred from your bank account to the State's bank account, eliminating the need to send a Payroll Tax Deposit (DE 88) coupon and a check/money order. The following is a brief overview of the EFT program:

  • Mandatory EFT Participation - Each year, your account is reviewed to determine if you meet the requirements for mandatory EFT filing. If your average (per payment) deposits for SDI and PIT is $20,000 or more for the prior State Fiscal Year (July 1 to June 30), you are required to pay all SDI and PIT deposits by EFT during the next calendar year, regardless of the dollar amount. First time mandatory EFT filers are notified of their status by October 31 prior to the year of mandatory EFT participation. Employers who meet the requirement in the preceding year do not receive another notice. Mandatory EFT participants are subject to a 10 percent noncompliance penalty if an SDI and PIT deposit is paid by any method other than EFT. UI and ETT payments are not subject to the noncompliance penalty.
  • Voluntary EFT Filing - Employers who do not meet the mandatory EFT requirement are encouraged to file by EFT on a voluntary basis.
  • Payment Options - There are two EFT payment methods:
    • Automated Clearing House (ACH) Debit Method: Report payment information to the State's data collector (govONE Solutions) by: 1) telephone, 2) personal computer (PC) with modem, or 3) govONE's secure Web site. One benefit of payment on govONE's Web site is that you may view your payment history for up to 600 days (100 payments max). To register for EFT or change to an ACH debit method payer, see "Forms and Registration" below. If you are a registered ACH debit payer ready to make a payment, go to govONE.
    • ACH Credit Method: Report payment information to your bank, usually by PC or through a program offered by your bank. See "Forms and Registration" below for registration information.
  • Timeliness - The timeliness of your EFT payment is determined by the settlement date (the date funds are credited to the State's bank account). For Next Banking Day deposits, a timely settlement date is considered to be the second business day following your deposit due date. For Semiweekly, Monthly, and Quarterly deposits, a timely settlement date is considered to be the next business day following your deposit due date.
  • Forms and Registration - To register for EFT, send us an EFT Authorization Agreement (DE 26). For more detailed information about the program, refer to the EFT Program Information Guide (DE 27). The DE 26 and DE 27 may also be ordered online, by phone at (888) 745-3886, or from your local Employment Tax Office.
  • Questions - If you have questions about EFT or want to change your current EFT payment status, call the EFT Unit at (916) 654-9130.

Frequently Asked Questions about Electronic Funds Transfer (EFT)

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Credit Card (EZPAY)

Logos for American Express, Discover, MasterCard and VISA

EZPAY allows you to use a major credit card to pay your Payroll Tax Deposits (DE 88s), either on the Internet or by touch-tone telephone, eliminating the need to send a DE 88 coupon and a check or money order. EZPAY accepts American Express, Discover, MasterCard, and Visa. All transactions are processed by Official Payments Corp. (OPC). OPC charges a convenience fee of 2.5 percent (.025) of the payment amount to use your credit card; the minimum fee is $1. The fee is not revenue to EDD.

You cannot charge tax liabilities billed to you by EDD.

If you are a mandatory electronic funds transfer (EFT) filer, a credit card payment does not satisfy the EFT mandatory requirement for State Disability Insurance (SDI) and California Personal Income Tax (PIT) deposits. A noncompliance penalty will apply to any SDI/PIT credit card payments.

How to Use:
There is no registration process to use EZPAY. It is accessible 24 hours a day, 7 days a week, on OPC's Web site. You may also call OPC toll-free at (800) 2PAY-TAX or (800) 272-9829.

Whether by Internet or telephone, each system guides you through the transaction. A confirmation number is provided at the end and is proof that your transaction was successfully processed. If there is a question concerning the processing of a credit card transaction, the confirmation number can be used to trace the payment.

Timeliness
Whether you pay by credit card or check, the due dates for deposits are the same. The effective date of a credit card payment is the date the transaction is completed, including weekends and holidays. If the transaction is not completed by 12 midnight, Pacific time, it will be effective on the next calendar day; however, it may take 3-5 days for the credit card payment to post to EDD's accounting system due to standard credit card processing time.

Frequently Asked Questions about Credit Card Payments (EZPAY)

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e-Register and e-Change (EZREG)

EZREG is a secure Web site where you can register online. The information you provide will help us determine if you are eligible to receive an employer account number online or if your request needs to be processed manually. Once you have completed the questions and it is determined that you are eligible to receive an account number online, the system will present you with:

  • Employer Account Number
  • Tax Rates
  • Immediate Reporting Information
  • Options to access other online Tax Services

If it is determined that your request requires further analysis, you will be given a confirmation number and your account number will be mailed to you.

Registered employers can use the EZREG Web site to change an address or inactivate an account. You must be registered to use EDD e-Services.

Frequently Asked Questions about EZREG

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Magnetic Media Reporting Requirements/Options

Quarterly Wage and Withholding Report (DE 6)
Employers who are required to file their federal wage reports on magnetic media or electronically (those with 250 or more employees) must also file their California Quarterly Wage and Withholding Report (DE 6) magnetically or electronically. Employers who fail to file their wage reports on magnetic media or electronically after being notified by EDD that they are required to do so will be assessed a penalty of $10 for each employee not reported on magnetic media or electronically.

Employers unable to comply with this requirement may file a Waiver Request From Filing Quarterly Wage and Withholding Report on Magnetic Media (DE 3086M). The waiver must be filed within 90 days of becoming subject to magnetic media or electronic filing. Employers will be notified when the waiver has been approved or denied. Approved waivers are valid for six months, or longer at the discretion of the Director. Employers who receive a waiver are required to file paper DE 6 reports.

The following magnetic media reporting methods are acceptable:

  • IBM-compatible 3480/3490 tape cartridge
  • CD-R (Compact Disc-Recordable)
  • 3 1/2-inch diskette

Note: CD-RWs (Compact Disc-ReWritable) are not acceptable.

The EDD accepts the following DE 6 magnetic media formats:

  • Interstate Conference of Employment Security Agencies (ICESA)
  • Federal Magnetic Media Reporting and Electronic Filing (MMREF)

For further information on magnetic media reporting, refer to the Magnetic Media Quarterly Wage and Withholding Reporting Program (DE 8300) booklet. To get a DE 8300, call the Magnetic Media Unit at (916) 654-6845, call the Taxpayer Assistance Center at (888) 745-3886, visit your local Employment Tax Office, order online, or download it from our Web site.

Payroll Tax Deposits (DE 88) and Annual Reconciliation Statements (DE 7)
The EDD also allows tax preparers and payroll services to file their clients' Payroll Tax Deposits (DE 88) and Annual Reconciliation Statements (DE 7) on magnetic media. Magnetic media reporting has the same filing deadlines as paper reporting. Before an agent can begin reporting its clients' DE 88s or DE 7s to EDD on magnetic media, a test file must be submitted and evaluated prior to submitting live data.

New Employee Registry (DE 34)
Magnetic media reporting may be used to report new employees. Multistate employers who report new hires on magnetic media can select one state in which they have employees to report new hires. If you report on magnetic media, you do not need to send a paper Report of New Employee(s) (DE 34).

Independent Contractor Reporting (DE 542)
If you are reporting a large number of independent contractors, we encourage you to send the information on magnetic media. If you report on magnetic media, you do not need to send a paper Report of Independent Contractor(s) (DE 542).

To sign up for a reporting method, contact:

Type of Report

Magnetic Media Programs for employers and tax preparers:

  • Report of New Employee(s) (DE 34)
  • Report of Independent Contractor(s) (DE 542)
  • Quarterly Wage and Withholding Report (DE 6)
  • Waiver Request From Filing Quarterly Wage and Waiver Request From Filing Quarterly Wage and Withholding Report on Magnetic Media (DE 3086M)

Magnetic Media Programs for tax preparers only:

  • Annual Reconciliation Statement (DE 7)
  • Payroll Tax Deposit (DE 88)

Contact

Employment Development Department
Magnetic Media Coordinator, MIC 15
P.O. Box 826880
Sacramento, CA 94280
FAX: (916) 654-0302
(916) 651-6945 - DE 34 and DE 542
(916) 654-6845 - DE 6, DE 7, DE 88, and DE 3086M

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Telefile

The EDD's Telefile Program is an interactive voice response system designed for employers with a small number of employees to file tax and wage reports and pay employment taxes by telephone. Newly registered employers with seven or less employees will automatically receive a Telefile Invitation package that includes their temporary four-digit Personal Identification Number (PIN), Tax Telefile Information Guide (DE 747), and the Telefile Remittance Authorization Agreement (DE26T) in the mail. You must register as a Telefile customer using your eight-digit employer account number and your temporary PIN. Employers who would like to file tax payments via the Telefile System must enroll as an ACH debit customer by submitting the DE 26T to EDD.

Reports That Can Be Telefiled
  • Quarterly Wage and Withholding Report (DE 6)
  • Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
  • Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) (ACH debit customers only)
  • Payroll Tax Deposit (DE 88) (ACH debit customers only)
Telefile System Advantages
  • Available 24 hours a day, 7 days a week (excluding scheduled maintenance)
  • Toll-free numbers for Telefile access and customer service
  • Quick updates to your account
  • Eliminates the need to mail reports or checks (NOTE: paper report will still be mailed to you)
  • DE 6 and DE 3BHW may be filed for the current and five previous quarters
  • DE 3HW may be filed for the current and prior year
  • No cost to you
  • Available in English and Spanish

To find out if Telefile is right for you, or to request a Telefile Invitation package, contact Electronic Systems Customer Service at (800) 796-3524, Monday through Friday, 8 a.m. to 5 p.m., Pacific Time. You may also e-mail Electronic Systems Customer Service at ecom@edd.ca.gov.