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Employment Development Department
Employment Development Department

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:

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:

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:

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:

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 Covering Filing Due Dates Delinquent if Not Filed By
January, February, March April 1 April 30, 2015
April, May, June July 1 July 31, 2015
July, August, September October 1 November 2, 2015
October, November, December January 1 February 1, 2016

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 $20 ($10 for periods prior to 3rd quarter 2014) for each unreported employee, plus interest, will be charged unless there is good cause for the delay. A penalty of $20 ($10 for periods prior to 3rd quarter 2014) 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 15 percent penalty (10 percent penalty for periods prior to 3rd quarter 2014) 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:

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:

For additional information:

See the California Deposit Requirements table for more information

How to obtain DE 88/DE 88ALL coupons

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