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.
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.
The following commonly used VP tax forms can be submitted online through e-Services for Business:
- Quarterly Contribution Return (DE 3D)
- Report quarterly wages, withholdings, and for the computation of the VP assessment.
- VP employers are required to complete this form.
- 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) (PDF)
- Adjustment wages or Personal Income Tax (PIT) withholding by individual.
- Report additional wages or PIT.
- File a claim for refund.
- 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