Employers of Household Workers
The information needed to successfully complete your registration is based on the type of business you operate. Register your business and submit any supporting documents online with e-Services for Business.
For more information regarding this type of employment, visit Household Employer.
In the registration application process, you will be asked a series of questions. There are two types of household employers, Annual and Quarterly, determine which type you will register as by reviewing the Two Types of Household Employers chart. You may be required to submit an Employer of Household Worker Election Notice (DE 89).
Gather the following information and have it available as you complete your application:
- Name and Social Security number - all responsible parties.
- Physical address where household workers provide service and mailing address.
- Phone number associated with the physical address.
- Valid email address (contact person and business).
- Date of first payroll when wages exceed $750.
- Date of first payroll when wages exceed $1000.
- Nine-digit federal employer identification number (FEIN) - a FEIN can be obtained by going to the IRS website.
- Name, phone number, address (if different from business or mailing address) for contact person of the employer of household workers.
Register for an Employer Payroll Tax Account Number
Use e-Services for Business to apply for your employer payroll tax account number. It’s fast, easy, and secure, and available 24 hours a day, 7 days a week.
1. Create a username and password.
- Go to e-Services for Business.
- Select the “Enroll” box.
- Enter the required information and select “Continue.”
- Select the verification link in the email sent to you by the EDD to complete the enrollment process.
Important: If you do not verify your email address within 24 hours, you will need to restart the enrollment process.
2. Log in to e-Services for Business.
- Select “New Customer.”
- Select “Register for Employer Payroll Tax Account Number.”
- Complete the online registration application.
- Select “Submit.”
- Household Employment (DE 231L)
- Wages (DE 231A)
- Social Security/Medicare/SDI Taxes Paid by an Employer (DE 231Q)
- Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) (DE 231PH)
Additional Information Sheets are available online at Payroll Taxes – Forms and Publications.