FAQ - California New Employee Registry

• Who has to report?
• Which employees must be reported?
• Are there any employees who do not have to be reported?
• Who is a rehired employee?
• What date do I use to report my new employee?
• How do I report?
• What information do I report?
• Can I use my Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report to the New Employee Registry?
• How do I report a large number of employees?
• Where do I report?
• How much time do I have to report a new employee?
• Must I report a newly hired employee who quits before the New Employee Registry report is due?
• When an employee leaves my employment, do I have to report it?
• What type of penalty is charged if the report is late?
• What if one of my employees works in California but doesn't live in California?
• What if I employ workers in more than one state?
• Where can I get additional information?

Who has to report?

All California employers are required to report information about new employees to the California New Employee Registry. This includes all businesses, state and local government employers, nonprofit organizations, and household employers, regardless of the number of employees.

Which employees must be reported?

Every newly hired or rehired employee must be reported to the California New Employee Registry. This includes employees of all ages, those who work less than a full day, part-time and seasonal employees, and those who discontinue their employment prior to the 20th day of work.

If you acquire an ongoing business and employ any of the former owner's workers, these employees are considered new hires and should be reported to the New Employee Registry. If you change your entity type (sole proprietorship to partnership, partnership to corporation, etc.), it is not necessary to report the workers that continue working for you.

Are there any employees who do not have to be reported?

No. There are no exceptions.

Who is a rehired employee?

For the purpose of the Registry, if the employer/employee relationship has ended and the returning worker is required to submit a new W-4 to the employer, a new hire report must be furnished.

What date do I use to report my new employee?

Use the "date of hire," which is considered to be the first day a worker performs services for wages.

How do I report?

Employers may use any of the following to report new employee information:

• Submit a Report of New Employee(s) (DE 34) electronically with, e-Services for Business. (Minimum browser requirements: Best viewed using Internet Explorer 8.0 or higher. If you do not have any of these versions, they can be downloaded from http://www.microsoft.com/windows/internet-explorer/); or
• Submit a paper Report of New Employee(s) (DE 34). A fill-in DE 34 can be downloaded if you have the Adobe Reader. Forms may also be ordered on the Internet Order Form or by calling our toll-free number (888) 745-3886 or visiting your nearest Employment Tax Office. You may also print your data directly from your computer to the DE 34 by following the Print Specifications; or
• Submit a copy of the employee’s W-4 form, but you must add the employee’s start-of-work date, your California employer account number and Federal employer identification number (FEIN) to the W-4.
• You may create your own form with the required information.

What information do I report?

You are required by law to provide your business name and address, California employer account number, and federal employer identification number (FEIN), as well as the employee's first name, middle initial, last name, home address, social security number, and first day of work (start-of-work date).

Can I use my Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report to the New Employee Registry?

No. The DE 9C is a quarterly report of all employees. The correct reporting form is the DE 34, which meets the requirements of the law for reporting new employees within 20 calendar days of the employee’s first day of work.

How do I report a large number of employees?

You may send the information to the New Employee Registry using, e-Services for Business. See How do I report? for instructions on obtaining the DE 34.

Where do I report?

Mail:
Employment Development Department
PO Box 997016 MIC 96
West Sacramento CA 95799-7016

Fax: 916-319-4400

How much time do I have to report a new employee?

You must report the new employee information no later than 20 calendar days from the employee's first day of work. Employers who report electronically must submit two monthly transmissions which are not less than 12 days or more than 16 days apart.

Must I report a newly hired employee who quits before the New Employee Registry report is due?

Yes. Because wages were earned, a New Employee Registry report must be submitted. Even though the employment period was short, the reported information may be the key to locating a noncustodial parent.

When an employee leaves my employment, do I have to report it?

No. You only have to report when an employee begins his or her employment with you.

What type of penalty is charged if the report is late?

The EDD may assess a penalty of $24 for each failure to report a new hire or a penalty of $490 may be assessed if the failure to report a new hire is the result of conspiracy between the employer and employee not to supply the required report or to supply a false or incomplete report.

What if one of my employees works in California but doesn't live in California?

You must report all employees who work in California, regardless of where they live.

What if I employ workers in more than one state?

Multistate employers that file electronically may elect to report all new hires to one state in which they have employees. The State of California encourages multistate employers to report California employees to the California New Employee Registry. Reporting the information to California’s New Employee Registry will help employers reduce unemployment insurance costs by detecting and preventing unemployment insurance overpayments and fraud. This election can be made by notifying the federal Department of Health and Human Services’ Office of Child Support Enforcement. Multistate employers electing to report all new hires to California must comply with California’s program requirements. Employers may file electronically with e-Services for Business.

Where can I get additional information?

The California New Employee Registry maintains a hotline with trained customer service staff to help employers to understand and meet the New Employee Registry requirements. For assistance or to order forms, please call (916) 657-0529, Monday to Friday, from 8 a.m. to 5 p.m. (PST).

For assistance, call (888) 745-3886 or visit your local Employment Tax Office.