Voluntary Plan Tax Reporting

EDD approved VP Employers do not need to send in State Disability Insurance (SDI) contributions for employees covered under a Voluntary Plan (VP). But, you must send SDI contributions for employees who choose SDI coverage.

To comply with the e-file and e-pay mandate, you are required to electronically submit your employment tax returns, wage reports, and payroll tax deposits to the EDD.

File Online

e-Services for Business is a fast, easy, and secure way to manage employer payroll tax accounts online.

If you are unable to file online, you may qualify for a waiver. For more information on waiver requests, visit E-file and E-pay Mandate.

Forms

The following commonly used VP tax forms can be submitted online through e-Services for Business:

  1. Quarterly Contribution Return (DE 3D)
    1. Report quarterly wages, withholdings, and for the computation of the VP assessment.
    2. VP employers are required to complete this form.
  2. Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
    1. Report wages for employees.
  3. Quarterly Adjustment Form for Voluntary Plan Disability Insurance Employers (DE 938) (PDF)
    1. Adjustment wages or Personal Income Tax (PIT) withholding by individual.
    2. Report additional wages or PIT.
    3. File a claim for refund.
    4. Adjust incorrectly reported wages, withholdings, or contributions.

To order tax forms, call the EDD Taxpayer Assistance Center at 1-888-745-3886.

Last Revised: 06/01/2021

Register for Benefit Programs Online

Creating an account is an important step in this process. With Benefit Programs Online, you can submit the required Disability Insurance employee forms in SDI Online.

Additional Resources

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