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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). We offer several electronic filing and payment options through e-Services for Business and 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 the 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 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.

For more information on how to report new employees, visit New Hire Reporting.

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 the EDD. This information will be used to locate parents who are delinquent in their child support obligations.

You are required to report independent contractor information to the EDD within 20 days if you hire an independent contractor and all of the following statements apply:

You are not required to report independent contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies.

For more information on how to report independent contractors, visit 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. As of January 1, 2017, employers with 10 or more employees must file these forms electronically to comply with the e-file and e-pay mandate. Beginning January 1, 2018, all employers are required to electronically file and pay. For more information on the mandate, visit E-file and E-pay Mandate for Employers.

DE 9

The DE 9 reconciles wages reported and taxes paid for each quarter. If your DE 9 shows an overpayment, the EDD will send you a refund automatically. If a tax payment is due, it should be submitted with a Payroll Tax Deposit (DE 88/DE 88ALL) (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.

How to Report

Electronic Filing

You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. e-Services for Business is fast, easy, secure, and fulfills the e-file and e-pay mandate. For more information, refer to the e-Services for Business Tutorial: I Want to File a Tax Return or Wage Report.

Paper Filing

If you have an approved E-file and E-pay Mandate Waiver Request (DE 1245W), your tax forms will be mailed to you automatically. The completed 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/DE 88ALL) with the DE 9 and DE 9C, this may cause delays in processing.

Many paper 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:

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 May 1, 2017
April, May, June July 1 July 31, 2017
July, August, September October 1 October 31, 2017
October, November, December January 1 January 31, 2018

If you paid no wages during a quarter, you are still considered an employer and required by law to file the DE 9 and the DE 9C. Using e-Services for Business, select “No Payroll to Report" then submit for both reports. If you do not expect to pay wages within the next year, you may notify the EDD by writing to us or using e-Services for Business and selecting “Close My Account” from the “I WANT TO” menu. 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 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/DE 88ALL)

Payroll Tax Deposit (DE 88/DE 88ALL), is used to report and pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) withholding, and California Personal Income Tax (PIT) withholding to the EDD. These payments must be electronically submitted under the e-file and e-pay mandate. A DE 88/DE 88ALL coupon is not required when payments are submitted electronically. If you have an approved E-file and E-pay Mandate Wavier and submit your payment by mail, a properly completed DE 88/DE 88ALL coupon must be included with your payment. 

Although employer contributions for UI and ETT are due quarterly (same dates as the DE 9 and DE 9C), withholdings from employees’ wages for SDI and 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. Information on DE 88 deposit requirements is also available at our no-fee Payroll Tax Seminars.

How to Report

Electronic Filing

You can use e-Services for Business to file, pay, and manage your employer payroll tax account online. e-Services for Business is fast, easy, secure, and fulfills the e-file and e-pay mandate.

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

Enroll in e-Services for Business today.

Paper Filing


Mail all tax payments with DE 88/DE 88ALL coupons to:

Employment Development Department
PO Box 826276
Sacramento, CA 94230-6276

Please include your employer payroll tax account number on your check or money order. Failure to include a DE 88/DE 88ALL 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/DE 88ALL. Visit e-Services for Business to file, pay, and manage your payroll tax account online.

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

Many paper 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.

The deposit requirements are:

For additional 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.