Welcome to the Employment Development Department

Required Filings & 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. 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 on magnetic media must submit two files each month.

The following information must be reported:

  • Employee's full name, social security number, address, and start-of-work date.
  • Employer's name, address, California employer account number, and federal employer identification number (FEIN).
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-File ; or
  • Submit on magnetic media using a CD-R, 3 1/2 inch diskette, and IBM 3480 or 3490 tape cartridge. Please call the Magnetic Media Unit at (916) 651-6945 or if you have the Adobe Reader, download the Magnetic Media Reporting Requirements for New Employee Registry Program (DE 340); 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 also create your own form (as long as it has all 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.

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:
Fact Sheet - Independent Contractor Reporting Requirements
Form 1099-MISC Filing Requirements (IRS)
Frequently Asked Questions About Independent Contractor Reporting
What Is the Difference Between a Common Law Employee and an Independent Contractor?

Quarterly Wage and Withholding Report (DE 6)

Individual employee wages must be reported on the Quarterly Wage and Withholding Report (DE 6), either with e-Services-File, via magnetic media, on paper form DE 6, or on approved alternate forms. Wages can also be reported using Telefile. Employers with 250 or more employees must submit their wage reports electronically or magnetically. If you are a household employer, please see "NOTE" at Who is a domestic or household employer?

The DE 6 is due as follows:
Report Covering Filing Due Dates Delinquent if Not Filed By
January, February, March April 1 April 30
April, May, June July 1 July 31
July, August, September October 1 October 31
October, November, December January 1 January 31

If you paid no wages during a quarter, you are still considered an employer and required by law to sign and file the DE 6. Just check the "No Payroll" box in Item C, then sign and mail the DE 6. 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 D on the DE 6. We will send you a letter confirming that your account has been inactivated.

Mail DE 6 to:

Employment Development Department
PO Box 826288
Sacramento CA 94230-6288

The postmark date is used to determine the timeliness of your DE 6. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

If the DE 6 is not submitted on time, EDD will issue a written demand for the report. If the DE 6 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, see our DE 231J Information Sheet: Waiver of Penalty Policy).

The DE 6 is automatically mailed to registered employers or their designated agents. However, you can obtain additional forms if needed.

Annual Reconciliation Statement (DE 7)

In addition to the quarterly DE 6, employers are required to file an Annual Reconciliation Statement (DE 7). The DE 7 is due January 1 and delinquent if not postmarked by January 31. This form is used to reconcile wages reported and taxes paid for the prior calendar year. If your DE 7 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).

Mail DE 7 to:

Employment Development Department
PO Box 826286
Sacramento CA 94230-6286

The postmark date is used to determine the timeliness of your DE 7. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

The penalty for failure to file the DE 7 timely is $1,000 or 5 percent of the total yearly taxes required to be reconciled, whichever is less. Penalty and interest will be charged on late reports.

The DE 7 is automatically mailed to registered employers or their designated agents. However, you can obtain additional forms if needed.

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 EDD's e-Services-Services. Although employer contributions for Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly (same dates as the Quarterly Wage and Withholding Report (DE 6)), 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. The postmark date is used to determine the timeliness of tax payments submitted by mail.

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.

The deposit requirements are:

  • Next Banking Day: You are required to make California Next Banking Day SDI and PIT deposits if you are required to make federal Next Banking Day deposits AND you accumulate more than $400* in PIT during one or more payroll periods. (If you accumulate $350-$400 in PIT during one or more pay periods, see Monthly requirements below.)

    The Next Banking Day deposit schedule requires deposits to be made by the next banking (business) day. Banking days do not include Saturdays, Sundays, or legal holidays (http://www.edd.ca.gov/taxrep/taxhol.htm). Once you make a Next Banking 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 Banking Day deposits must settle into the State's bank account on or before the third business day following the payroll 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 $400 in PIT during one or more payroll periods. (If you accumulate $350-$400 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 next business day following the due 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 Banking Day or Semiweekly deposits and you accumulate $350-$400 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 Quarterly Wage and Withholding Report (DE 6). (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.

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.
  • Automated Clearing House 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 Payment Type as "Quarterly" on your DE 88 coupon.

How to obtain DE 88/DE 88ALL coupons

For assistance regarding any of the topics on this page, call our Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office