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Employment Development Department
Employment Development Department

FAQs - e-Services for Business

If you are looking for specific information about e-Services for Business, review the frequently asked questions (FAQs) below. If you do not find the answers to your questions, please contact us.

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To access an employer payroll tax account online, you must first create a username and password.

Visit e-Services for Business for step-by-step instructions under “How to Enroll in e-Services for Business.”

Employers do not grant access to their employer representative/payroll agent. They will be granted access to your employer payroll tax account as long as they meet certain criteria. A letter will be mailed to you informing you that a third party was granted access to your employer payroll tax account. If you do not want the third party to have access, you can log in to e-Services for Business and revoke the third party’s access.

  • Log in to e-Services for Business.
  • Select the “Settings” button.
  • Select “Cancel Online Access" from the "I Want To” menu
  • Select “Ok” in the confirmation box.
  • Log back in to e-Services for Business.
  • Complete the one-time authorization steps to regain access.
  • Submit the request.

You should now have access to the account with your profile reflecting the new entity information.

You must first create a username and password if you do not already have one.

Visit e-Services for Business for step-by-step instructions under “How to Enroll in e-Services for Business.”

You must select “Representative/Agent” as the type of enrollment. This type of enrollment allows you access to e-Services for Business to file the DE 542 without registering for a California employer payroll tax account number.

You must select “Representative/Agent” as the type of enrollment. This type of enrollment allows you access to e-Services for Business to file the DE 542 as a representative without having full access to the employer’s payroll tax account.

You may submit the DE 34 information using the file attachment option “Attach a Return File” without having full access to your clients’ employer payroll tax account(s). However, for direct entry submissions, full access is required to file using the “File Report of New Employee(s)” option.

  1. Go to e-Services for Business.
  2. Select “Forgot username?”
  3. Enter first name, last name, email, and the last four (4) of your Social Security number or PIN.
  4. Answer the security questions.

You will receive an email with a link to confirm your email address. Select the link to complete the username recovery process. The link will expire in 24 hours. If you do not respond in 24 hours, you will need to restart the username recovery process.

  1. Go to e-Services for Business.
  2. Select “Forgot password?”
  3. Enter username, first name, last name, email, and the last four (4) of your Social Security number or PIN.
  4. Answer the security questions.

You will receive an email with a link to confirm your email address. Select the link to complete the password reset process. The link will expire in 24 hours. If you do not respond in 24 hours, you will need to restart the password reset process.

After four (4) unsuccessful attempts to answer the security questions, you will be locked out. You will need to contact the Taxpayer Assistance Center at 1-888-745-3886 for further assistance. Usernames cannot be reset. If you are unable to recover your username, you will need to re-enroll using a different username and email address.

If you know your username and password, you can update your Security Questions using the “My Profile” link on the upper-right hand corner of the screen, after logging in to e-Services for Business.

Employers, both new and previously registered, as well as anyone who is authorized to act on behalf of the employer (i.e., employer representatives, payroll agents, and certified public accountants) can register online for an employer payroll tax account.

To register for an employer payroll tax account number online:

Create a username and password.

  1. Go to e-Services for Business.
  2. Select the “Enroll” link.
  3. Enter the required information and select “Continue.”
  4. Select the verification link in the email sent to you by the EDD to complete the enrollment process.

Important: If you do not verify your email address within 24 hours, you will need to restart the enrollment process.

Log in to e-Services for Business.

  1. Select “New Employer.”
  2. Select the “Click here to register for Employer Payroll Tax Account Number” link.
  3. To complete the online registration application, you will need to provide additional information. For a complete list of required documents needed to complete registration, visit Am I Required to Register as an Employer?
  4. Select “Submit.”

This process will create an employer payroll tax account number.

You can immediately access e-Services for Business after your employer payroll tax account number has been established.

In most cases an employer payroll tax account number is issued within a few minutes. If your application requires further analysis or if you have requested elections or exceptions, it may take up to three days to receive notification.

You may submit an online request to close your employer payroll tax account (even if you are not closing your business) if you have a username and password for e-Services for Business.

  1. Log in to e-Services for Business.
  2. Select the account type link (e.g., Employment Tax).
  3. Submit your final documents:
    • Payroll Tax Deposit
    • Tax Return
    • Wage Report
  4. Select “Close Account” from the “I Want To” menu.
  5. Complete the following required fields:
    • Closure Date
    • Date of Last Wage Paid
    • Closure Reason
  6. Answer the question “Would you like to change your address?” by selecting “Yes” or “No.”
  7. Select "Next" to submit the request.

If your employer payroll tax account was previously closed, but you recently paid wages in excess of $100 in a calendar quarter (or $750 for household employers), you may submit an online request to reopen your account if you have a username and password for e-Services for Business.

  1. Log in to e-Services for Business.
  2. Select the account type link (e.g., Employment Tax).
  3. Select “Reopen Account” from the "I Want To" menu.
  4. Complete the online registration application.

Please allow three business days for processing, then log back into e-Services for Business to check the status of your request.

If you do not have a username/password, visit e-Services for Business to enroll. For step-by-step instructions see “How to Enroll in e-Services for Business” section on the e-Services for Business homepage.

Note: If you are an employer representative/payroll agent, you must first add access to the employer payroll tax account.

You can submit the following forms and payments:

Forms

  • DE 3BHW - Employer of Household Worker(s) Quarterly Report of Wages and Withholding
  • DE 3HW - Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 3D - Quarterly Contribution Return (for Voluntary Plan Employers
  • DE 9 - Quarterly Contribution Return and Report of Wages
  • DE 9C - Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 48 - Power of Attorney Declaration
  • DE 459 - Sole Stockholder/Corporate Officer Exclusion Statement
  • DE 4453 - Application for Reserve Account Transfer
  • DE 9423 - Quarterly Contribution Return for School Employers

Payments

  • DE 88 - Payroll Tax Deposit
  • DE 2176 - Statement of Account
  • DE 3DI - Disability Insurance Elective Coverage (DIEC) Quarterly Report/Payment
  • Payment on Account - Make payments for liability due on account.
  • Payment Plan - Make payments on formal payment agreement.
  1. Log in to e-Services for Business.
  2. Select the account type link (e.g., Employment Tax).
  3. Select the filing period you want to file.
  4. Select “File or Adjust a Return or Wage Report” from the “I Want To” menu.
  5. Select “File Now” next to the tax return or wage report you want to file.
  6. Answer the question “Do you have payroll to report?” by selecting “Yes” or “No”, then select “Next.”
  7. Enter the required information then select "Next."
  8. Complete the “Declaration,” then select “Submit.”
  9. Select “Ok” in the confirmation box.

For more information, refer to the e-Services for Business Tutorial: I Want to File a Tax Return or Wage Report.

No, after you have submitted your first DE 9C, the next time you file a DE 9C, the names and Social Security numbers of the employees from your last report are pre-populated for you. You can edit/delete the employees' information as needed.

Yes. You must file the DE 9 and the DE 9C even if you have no employees for a quarter. When asked, “Do you have payroll to report?” select “No.”

Yes, you can view your previously filed tax returns and wage reports.

You can adjust tax returns and wage reports that you file online for 2011 and subsequent years. To make changes:

  1. Log in to e-Services for Business.
  2. Select the account type link (e.g., Employment Tax).
  3. Select the filing period you want to adjust.
  4. Select “File or Adjust a Return or Wage Report” from the “I Want To” menu.
  5. Select “View Return” for the type of tax return or wage report you want to adjust
  6. Select the “Adjust” link.
  7. Enter the new information and provide the reason for adjustment.
  8. Select “Submit” then select “Ok” in the confirmation box.

For 2010 and prior years, you will need to send in the Tax and Wage Adjustment Form (DE 678).

For more information, refer to the e-Services for Business Tutorial: I Want to Adjust a Tax Return or Wage Report.

If you need to file a large return or you file for more than one employer, select “Upload a Return File” from the "I Want To" menu. The file attachment option is easy to use and supports the following file formats:

  • eXtensible Markup Language (XML)
  • Interstate Conference of Employment Security Agencies (ICESA)
  • Federal Magnetic Media Reporting and Electronic Filing

For more information, refer to the e-Services for Business Tutorial: I Want to Upload a Bulk Payment File, Bulk Return File or Submit a Bulk Rate Inquiry.

  1. Log in to e-Services for Business.
  2. Select the account type link (e.g., Employment Tax).
  3. Select the filing period you want to make a payment.
  4. Select “Make a Payment” from the “I Want To” menu.
  5. Select payment method type (e.g., ACH Debit).

For more information, refer to the e-Services for Business Tutorial: I Want to Make a Payroll Tax Deposit (DE 88) Payment.

  1. Log in to e-Services for Business.
  2. Select “Upload a Bulk Payment File.” from the “I Want To” menu.
  3. Select the file format (CSV or XML, ZIP).
    • Additional instructions are provided for preparing the bulk payment file in CSV or XML formats.

The Internet New Employee Registry (iNER) is a secure program for employers to submit their Report of New Employee(s) (DE 34). The iNER program uses a step-by-step approach that allows you to submit up to 30 new employees in one submission. You can also get online help and answers to questions for completing your reports and submitting them online.

The Internet Independent Contractor Reporting (iICR) is a secure program for any business or government entity to submit their Report of Independent Contractor(s) (DE 542). The iICR program uses a step-by-step approach that allows you to submit up to 30 independent contractors in one submission. You can also get online help and answers to questions for completing your reports and submitting them online.

Log in to e-Services for Business.

For the Report of New Employee(s) (DE 34):

  1. Select the account type link (e.g., Employment Tax).
  2. Select the “Show All” button next to the “I Want To” menu.
  3. Select “File Report of New Employee(s).”
  4. Select “Continue to iNER page.” This opens a new tab.
  5. Select the “Create New DE 34” button.
  6. Follow the prompts to complete the DE 34.
  7. Review and submit the completed DE 34.

For the Report of Independent Contractor(s) (DE 542):

  1. Select the “Show All” button next to the “I Want To” menu.
  2. Select “File Rpt. of Ind. Contractors.”
  3. Select “Continue to iICR page.” This opens a new tab.
  4. Select the “Create New DE 542” button.
  5. Follow the prompts to complete the DE 542.
  6. Review and submit the completed DE 542.

You will be allowed to submit up to 30 new employees or independent contractors in one submission.

For more information, refer to the e-Services for Business Tutorial: I Want to File a Report of Independent Contractor(s) (DE 542) or Report of New Employee(s) (DE 34).

The DE 34 and DE 542 may only be filed from 5 a.m. to 12 midnight, Pacific time, 7 days a week.

Yes, you may save your report at any time as a draft. To access your draft:

Log in to e-Services for Business.

For the Report of New Employee(s) (DE 34):

  1. Select the account type link (e.g., Employment Tax).
  2. Select the “Show All” button next to the “I Want To” menu.
  3. Select “File Report of New Employee(s).”
  4. Select “Continue to iNER page.” This opens a new tab.
  5. Select the “Edit” button next to the draft in the drafts box.

For the Report of Independent Contractor(s) (DE 542):

  1. Select the “Show All” button next to the “I Want To” menu.
  2. Select “File Rpt. of Ind. Contractors”.
  3. Select “Continue to iICR page.” This opens a new tab.
  4. Select the “Edit” button next to the draft in the drafts box.

You can view and/or print reports that were previously filed online for up to six quarters.

To access your report:

Log in to e-Services for Business.

For the Report of New Employee(s) (DE 34):

  1. Select the account type link (e.g., Employment Tax).
  2. Select the “Show All” button next to the “I Want To” menu.
  3. Select “File Report of New Employee(s).”
  4. Select “Continue to iNER page.” This opens a new tab.
  5. Select the “View” or “Print” button next to the report in the submissions box.

For the Report of Independent Contractor(s) (DE 542):

  1. Select the “Show All” button next to the “I Want To” menu.
  2. Select “File Rpt. of Ind. Contractors.”
  3. Select “Continue to iICR page.” This opens a new tab.
  4. Select the “View” or “Print” button next to the report in the submissions box.

You can file the employee information again with the correct data.

Yes, all employers can file the DE 34 online.

Yes, all service recipients can file the DE 542 online.

You must select “Representative/Agent” as the type of enrollment. This type of enrollment allows you access to e-Services for Business to file the DE 542 without registering for a California employer payroll tax account number.

Yes, select “Upload a Return File” from the “I Want To” menu.

    • Select “NER” to upload a report of new employees.
    • Select “ICR” to upload a report of independent contractors.

For additional information, review the:

DIR taxpayers will be able to view the balance on the account and make Electronic Funds Transfer (EFT) payments for their outstanding DIR liabilities that are referred to the EDD by the DIR. DIR taxpayers may also be able to set up short-term payment plans depending on the status of the liability.

Effective January 3, 2012, the EDD is responsible for collecting and cashiering two types of DIR debts:

  • The California Occupational Safety and Health Administration (CALO) penalties and fines.
  • The Targeted Inspection and Consultation Fund (TICF) debts.

To make an EFT payment for a DIR liability, you must enroll in e-Services for Business. To make a payment by credit card, visit the DIR’s website and select the “Click here to pay an enforcement penalty invoice” link to schedule a payment through the independent third-party, FreedomPay, Inc. Credit card payments are subject to FreedomPay, Inc.’s convenience fees.

Create a username and password.

  1. Go to e-Services for Business.
  2. Select the “Enroll” link.
  3. Enter the required information and select “Continue.”
  4. Select the verification link in the email sent to you by the EDD to complete the enrollment process.

    Important: If you do not verify your email address within 24 hours, you will need to restart the enrollment process.

Log into e-Services for Business.

For Employers:

  1. Select “Existing Employer” then select “Next.”
  2. Review the information on the screen, then select “Next.”
  3. Select “Yes” on the “Enrollment Type - Employer” screen, then select “Next.”
  4. In the Account Type field, select “DIR Collection” from the drop-down menu.
  5. Enter the employer payroll tax account number or DIR account number in the “Taxpayer/Account ID” field.
  6. Enter a valid Letter ID from a Collection Notice (DE 6485) the EDD sent to you regarding this account in the “Letter ID” field, then select “Next.”
  7. Review the information you entered. If it is correct, select “Submit” to submit your request.
  8. Select “Ok” in the confirmation box.

For Employer Representatives/Payroll Agents:

  1. For step-by-step instructions, visit Enroll as an Employer Representative/Payroll Agent in e-Services for Business.
  2. Select “Add Access to Another Account” from the “I Want To” menu.
  3. Select “DIR Collection” as the Account Type from the drop-down menu.
  4. Enter a valid Letter ID from a Collection Notice (DE 6485) the EDD sent to you regarding this account in the “Letter ID” field.
  5. Enter the employer payroll tax account number or DIR account number in the “Taxpayer/Account ID” field.
  6. Select the “Validate” button.
  7. Review the information you entered. If it is correct, select “Submit” to submit your request.
  1. Log into e-Services for Business.
  2. Select “Add Access to Another Account” from the “I Want To” menu.
  3. Select “DIR Collection” as the Account Type from the drop-down menu.
  4. Enter a valid Letter ID from a Collection Notice (DE 6485) the EDD sent to you regarding this account in the “Letter ID” field.
  5. Enter the employer payroll tax account number or DIR account number in the “Taxpayer/Account ID” field.
  6. Select the “Validate” button.
  7. Review the information you entered. If it is correct, select “Submit” to submit your request.
  1. Select the account type link (e.g., DIR Account) for the account on which you want to make the payment.
  2. Select “Make a Payment” from the “I Want To” menu.
  3. Select the “ACH Debit” hyperlink to make an EFT payment.
  4. Complete payment information, and select the “Submit” button.
  5. An authorization window opens requiring you to authorize the payment transaction. Select “Ok” to authorize the payment.

For assistance relating to the collection of your DIR liability, contact the EDD’s Department of Industrial Relations Collection Group (DIRCG) at 1-855-516-4175, Monday through Friday (excluding state holidays), 8 a.m. to 5 p.m., Pacific time. For assistance relating to the dispute of the liability, contact the Department of Industrial Relations at 415-703-4319.

The EDD has established a network of distributed security to ensure the protection of information throughout e-Services for Business. This may include the exchange of confidential information requiring that a user login to a secure site. See below for additional information on EDD Systems and Internet Security.

  • The EDD uses state-of-the-art firewall technology. This reduces the risk of attack from outside. A firewall protects the inside of the EDD’s computer systems by refusing entry to what isn’t authorized.
  • The EDD’s security team constantly monitors attempts to break into our security systems to make sure that your information is safe and secure. We scan our network regularly for potential vulnerabilities.
  • Your username, password, and any information you send the EDD are encrypted. Encryption is a process that protects information as it moves from your computer to EDD’s computers and back again.
  • Firewalls have been placed between users and EDD servers. They are also between EDD servers and systems where account data is housed.

For optimal experience of the EDD website and web-based applications, you must use a browser that supports 128-bit encryption. If your browser states that you cannot login, you may need to update your browser.

This website is best viewed using the latest version of your internet browser on your desktop or mobile device.

If you continue to experience problems with the EDD website, visit the Technical Help page.

Call our Taxpayer Assistance Center at 1-888-745-3886 from 8 a.m. to 5 p.m., Pacific time, Monday through Friday (excluding state holidays).