Required Filings and Due Dates

Under California law, employers are required to report specific information periodically. Employer requirements are not limited to what is listed on this page. Detailed information about employer requirements is available in the California Employer’s Guide (DE 44). In addition to the more traditional method of filing or submitting paper forms and payments by mail, we offer several electronic filing and payment options through our e-Services for Business. 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.

The links below will take you to information about the most common forms that employers are required to file with EDD.

Report of New Employee(s) (DE 34)

All California employers must report all their new or rehired employees who work in California to the New Employee Registry within twenty (20) days of their start-of-work date. The start-of-work date is the first day services were performed for wages. Employers who file electronically must submit two files each month.

The following information must be reported; employees full name, social security number, address, and start-of-work date.

How to Report:

You 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 ; or
  • Submit a paper Report of New Employee(s) (DE 34). A fill-in DE 34 can be downloaded; 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.

To report new employees, mail or fax information to:

Employment Development Department
PO Box 997016 MIC 23
West Sacramento CA 95799-7016
Fax: 916-319-4400

Frequently Asked Questions about the California New Employee Registry

Report of Independent Contractor(s) (DE 542)

Any business or government entity that is required to file a federal Form 1099-MISC for services received from an independent contractor is required to report specific independent contractor information to EDD. This information will be used to locate parents who are delinquent in their child support obligations.

How to Report:

You may use any of the following to report independent contractor information:

  • Submit a Report of Independent Contractor(s) (DE 542) electronically with e-Services for Business; or
  • Submit a paper DE 542. A fill-in DE 542 can be downloaded; or
  • You may create your own form with the required information.

To report independent contractors, mail or fax information to:

Employment Development Department
PO Box 997350 MIC 99
West Sacramento CA 95899-7350

Fax: 916-319-4410

The independent contractor reporting requirements apply if you hire an independent contractor and the following statements all apply:

  • You are required to file a Form 1099-MISC for the services performed by the independent contractor.
  • You pay the independent contractor $600 or more OR enter into a contract for $600 or more.
  • The independent contractor is an individual or sole proprietorship.

If all the above statements apply, you must report the independent contractor to EDD within 20 days of paying/contracting for $600 or more in services. You are not required to report independent contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies.

For more information about independent contractors or independent contractor reporting:

Quarterly Contribution Return and Report of Wages (DE 9) and
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)

Employers are required to file both a Quarterly Contribution Return and Report of Wages (DE 9) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter.

DE 9

The DE 9 reconciles wages reported and taxes paid for each quarter. If your DE 9 shows an overpayment, EDD will send you a refund automatically. If a tax payment is due, it should be submitted with a DE 88/DE 88ALL coupon (mandatory EFT filers must remit all State Disability Insurance/Personal Income Tax deposits by EFT to avoid noncompliance penalty).

DE 9C

The DE 9C reports individual employee wages for each quarter. Employers with 250 or more employees must submit their wage reports electronically. If you are a household employer, visit our Household Employers page for additional information.

Employers may file both reports either electronically using e-Services for Business, or by mailing paper forms, or on approved alternate forms.

How to Report

Quarter Reporting Format for Forms and Deposits

Many EDD forms require you to specify the quarter on the report and/or deposit. The date format used on forms for reporting and/or making deposits is the last 2 digits of the year and then one digit representing each quarter. Entering the incorrect format may cause delays, penalties, interest, and/or misapplication of funds.

For example:

  • 1st quarter of 2014 is entered as 141, which is 14 for 2014 and 1 for the first quarter.
  • Subsequent quarters would be 142, 143, and 144.

Electronic Filing

You can file and pay online using e-Services for Business. It’s fast easy and secure.

Paper Filing

The DE 9 and DE 9C must be mailed together to the address below:

State of California
Employment Development Department
PO Box 989071
West Sacramento CA 95798-9071

Note: Do not mail your Payroll Tax Deposit (DE 88) with the DE 9 and DE 9C, this may cause delays in processing.

Timeliness of Forms

Electronic forms determine their timeliness by the date they are completed and transmitted, for paper forms the postmark date is used. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

Penalty and interest will be charged on late reports.

The DE 9 and DE 9C are due as follows:
Report CoveringFiling Due DatesDelinquent if Not Filed By
January, February, March April 1 April 30, 2014
April, May, June July 1 July 31, 2014
July, August, September October 1 October 31, 2014
October, November, December January 1 February 2, 2015
 

If you paid no wages during a quarter, you are still considered an employer and required by law to sign and file the DE 9 and the DE 9C. Just check the “No Payroll” box in Item A, on the DE 9 and Item C on the DE 9C, then sign and mail both reports. If you do not expect to pay wages within the next year, you may notify EDD by writing to us or by checking the “Out of Business/Final Report” box in Item B on the DE 9 and Item D on the DE 9C. We will send you a letter confirming that your account has been inactivated.

If the DE 9C is not submitted on time, EDD will issue a written demand for the report. If the DE 9C is not submitted within 15 days of the demand date, a penalty of $10 for each unreported employee, plus interest, will be charged unless there is good cause for the delay. A penalty of $10 for each employee, plus interest, is also charged if an employer fails to report by magnetic media when required, unless good cause exists. (For information on good cause, refer to the Information Sheet: Waiver of Penalty Policy (DE 231J).

The DE 9 and DE 9C will be mailed automatically to registered employers. You may also file and pay online using EDD’s e-Services for Business.

The Quarterly Wage and Withholding Report (DE 6) and the Annual Reconciliation Statement (DE 7) will remain available online for years 2010 and prior.

For additional information:

Payroll Tax Deposit (DE 88)

All tax payments must be submitted with a completed Payroll Tax Deposit (DE 88/DE 88ALL) unless payments are made by Electronic Funds Transfer (EFT) or credit card using e-Services for Business. Although employer contributions for Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly (same dates as the DE 9 and DE 9C), withholdings from employees’ wages for State Disability Insurance (SDI) and California Personal Income Tax (PIT) may need to be deposited more often. Due dates for combined deposits of SDI and PIT are based on an employer’s federal deposit schedule/requirement (see “Depositing Taxes” in IRS Publication 15) and the amount of accumulated PIT they have withheld. A 10 percent penalty and interest are charged on late payments. Electronic payments must be completed by 3:00 p.m., Pacific Time to settle the next business day; the postmark date is used to determine the timeliness of tax payments submitted by mail. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars. We also offer an online course on “How to Complete a Payroll Tax Deposit (DE 88 or DE 88ALL)”.

How to Report

Quarter Reporting Format for Forms and Deposits

Many EDD forms require you to specify the quarter on the report and/or deposit. The date format used on forms for reporting and/or making deposits is the last 2 digits of the year and then one digit representing each quarter. Entering the incorrect format may cause delays, penalties, interest, and/or misapplication of funds.

For example:

  • 1st quarter of 2014 is entered as 141, which is 14 for 2014 and 1 for the first quarter.
  • Subsequent quarters would be 142, 143, and 144.

Important: You may be required to submit deposits more frequently if you withhold over $350 in PIT, see the California Deposit Requirements table for more information.

Mail all tax payments with Payroll Tax Deposit (DE 88/DE 88ALL) coupons to:

Employment Development Department
P.O. Box 826276
Sacramento, CA 94230-6276

Please include your employer account number on your check or money order. Failure to include a DE 88 with your deposit may result in penalties and interest or a misallocation of your deposit. Deposits made through e-Services for Business do not require a paper DE 88. Visit the  e-Services for Business page to enroll and manage your payroll tax account(s) online.

Note: Do not mail your DE 88 with your quarterly DE 9 and DE 9C, it may cause a delay in processing.

The deposit requirements are:

  • Next-Day:

    You are required to make California Next-Day SDI and PIT deposits if you are required to make federal Next-Day deposits AND you accumulate more than $500 in PIT during one or more payroll periods. (If you accumulate $350-$500 in PIT during one or more pay periods, see Monthly requirements below.)

    The Next-Day rule requires deposits to be made by the next business day. Business days do not include Saturdays, Sundays, or legal holidays. Once you make a Next-Day deposit, you automatically become a Semiweekly depositor for the remainder of that calendar year and all of the following calendar year.

    EFT transactions for Next-Day deposits must settle into the State’s bank account on or before the next business day following the due date.
  • Semiweekly:

    You are required to make California Semiweekly SDI and PIT deposits if you are required to make federal Semiweekly deposits AND you accumulate more than $500 in PIT during one or more payroll periods. (If you accumulate $350-$500 in PIT during one or more pay periods, see Monthly requirements below.) The Semiweekly deposit schedule requires that if payday is Wednesday, Thursday, or Friday, then deposit is due by the following Wednesday, and if payday is Saturday, Sunday, Monday, or Tuesday, then deposit is due by the following Friday.

    Semiweekly depositors always have three business days after the end of the Semiweekly period to make a deposit. If any of the three weekdays after the end of a Semiweekly period is a legal holiday, you will have one additional business day to make your deposit.

    EFT transactions for Semiweekly deposits must settle into the State’s bank account on or before the third business day following the payroll date.
  • Monthly:

    You are required to make California Monthly SDI and PIT deposits if you are required to make federal Monthly or Quarterly deposits AND you accumulate $350 or more in PIT during one or more months of a quarter.

    Monthly deposits are due by the 15th of the following month.

    You will be required to make Monthly SDI and PIT deposits if you are required to make federal Next-Day or Semiweekly deposits and you accumulate $350-$500 in PIT during one or more months of a quarter.

    EFT transactions for Monthly deposits must settle into the State’s bank account on or before the next business day following the due date.
  • Quarterly:

    Quarterly tax payments are due and delinquent on the same dates as the DE 9 and DE 9C. (See Monthly deposit requirements if you are a Quarterly depositor but accumulate $350 or more in PIT during one or more months of a quarter.) Although UI and ETT are due quarterly, you may submit them with any SDI and PIT deposit.

    EFT transactions for Quarterly payments must settle into the State’s bank account on or before the next business day following the last timely date for the quarter.

    The EDD uses the postmark date to determine the timeliness of non-EFT tax payments. If a payment due date falls on a Saturday, Sunday, or legal holiday, the next business day becomes the last timely date.

    The timeliness of EFT transactions is determined by the settlement date (the date your funds are credited to the State’s bank account). The last timely settlement date is the next business day following the last timely date. To ensure timely settlements, please note:
    • Automated Clearing House credit transactions are based on your bank’s requirements. Contact your bank to verify that your deposit will settle on or before the last timely date.
    • Debit transactions must be completed by 3 p.m., Pacific Time, on or before the last timely date.

    If you have accumulated less than $350 of PIT and choose to make a deposit, designate the Deposit Schedule as “Quarterly” on your DE 88 coupon.

For additional information:

See the California Deposit Requirements table for more information

How to obtain DE 88/DE 88ALL coupons

  • Sign up for e-Services for Business and file electronically, no coupon is required.
  • Download DE 88All.
  • Complete and mail reorder postcard at the back of previous DE 88 coupon booklet. Allow six to eight weeks for delivery.

For assistance contact our Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.

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