Tax Reporting on Voluntary Plan (VP) Accounts

Employers who have Employment Development Department (EDD) approval to administer a VP do not need to send in State Disability Insurance (SDI) contributions for those employees who have elected VP coverage. However, the employer must send SDI contributions for those employees who choose SDI coverage. VP employers are required to complete a Quarterly Contribution Return (DE 3D), to report VP-covered wages and SDI-covered wages, and for the computation of the VP assessment.

Employers are encouraged to use e-Services for Business to comply with the e-file and e-pay mandate. e-Services for Business is a fast, easy, and secure way to manage employer payroll tax accounts online.

Below are the commonly used VP tax forms which can be submitted online through e-Services for Business

  • Quarterly Contribution Return (DE 3D) - to order call 888-745-3886
    • Report of quarterly wages and withholdings.
  • Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
    • Report wages for employees.
  • Quarterly Adjustment Form for Voluntary Plan Disability Insurance Employers (DE 938)
    •  Adjustment of wages and/or Personal Income Tax (PIT) withholding by individual.
    • Reporting additional wages and/or PIT.
    • Filing a claim for refund.
    • Adjusting incorrectly reported wages, withholdings, or contributions.

Please direct any questions regarding tax-related forms or services to the EDD Taxpayer Assistance Center at 1-888-745-3886.