FAQs – e-Services for Business

If you are looking for specific information not found on e-Services for Business , review the following FAQs. If you do not find the answers to your questions, please contact us.

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Accessing an Employer Payroll Tax Account Online

Employers do not grant access to their employer representative/payroll agent. They will be granted access to your employer payroll tax account as long as they meet certain criteria. You will receive a letter telling you that a third party was granted access to your employer payroll tax account. If you do not want the third party to have access, you can log in to e-Services for Business and cancel their access.

  1. Log in to e-Services for Business.
  2. Select Settings.
  3. Select Cancel Online Access from the I Want To menu.
  4. Select Ok in the confirmation box.
  5. Log back in to e-Services for Business.
  6. Complete the one-time authorization steps to regain access.
  7. Submit the request.

You should now have access to the account with your profile showing the new information.

You can submit the DE 34 information using the file attachment option Attach a Return File without having full access to your clients’ employer payroll tax account. However, for direct entry submissions, you must have full access to file using the File Report of New Employee(s) option.

Register, Close, or Reopen an Employer Payroll Tax Account

You can immediately access e-Services for Business after you register for your employer payroll tax account number.

In most cases, you will receive your employer payroll tax account number within a few minutes. If we need to research your application or if you have requested elections or exceptions, it may take up to three business days to receive your employer payroll tax account number.

You can submit an online request to close your employer payroll tax account (even if you are not closing your business) if you have a username and password for e-Services for Business.

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Submit your final documents:
    • Payroll Tax Deposit
    • Tax Return
    • Wage Report
  4. Select Close Account from the I Want To menu.
  5. Enter the required information, then select Next.
  6. Complete the Declaration, then select Submit.
  7. Select Ok in the confirmation box.

If your employer payroll tax account is closed, but you recently paid wages over $100 in a calendar quarter (or $750 for household employers), you can submit an online request to reopen your account if you have a username and password for e-Services for Business.

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select Reopen Account from the I Want To menu.
  4. Complete the online registration application.

Please allow three business days for processing, then log back in to e-Services for Business to check the status of your request.

Note: If you are an employer representative or payroll agent, you must first add access to the employer payroll tax account.

File Forms and Make Payments

You can submit the following forms and payments:

Forms

  • DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholding
  • DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 3D – Quarterly Contribution Return
  • DE 9 – Quarterly Contribution Return and Report of Wages
  • DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 48 – Power of Attorney Declaration
  • DE 459 – Sole Stockholder/Corporate Officer Exclusion Statement
  • DE 4453 – Application for Reserve Account Transfer
  • DE 9423 – Quarterly Contribution Return for School Employers

Payments

  • DE 88 – Payroll Tax Deposit
  • DE 2176 – Statement of Account
  • DE 3DI – Disability Insurance Elective Coverage (DIEC) Quarterly Report/Payment
  • Voucher Payment – Make payments for a specific liability using information from a letter voucher
  • Payment on Account – Make payments for liability due on account
  • Payment Plan – Make payments on formal payment agreement
  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select the filing period you want.
  4. Select File or Adjust a Return or Wage Report from the I Want To menu.
  5. Select File Now next to the tax return or wage report you want to file.
  6. Answer the question Do you have payroll to report? by selecting Yes or No, then select Next.
    • If you are filing a wage report, you have the option to import a wage file. Select Yes for instruction on how to import a file or select No to directly enter your wage information. Enter the required information, then select Next.
  7. Enter the required information, then select Next.
  8. Complete the Declaration, then select Submit.
  9. Select Ok in the confirmation box.

For more information, visit e-Services for Business Tutorials.

Your payments may show a single payment as two separate entries: your submitted request and the processed request.

Your submitted request is the payment request you originally submitted to the EDD and will display as Payment Submission. The processed request will display the payment type and amount that was processed by the EDD. For example, once your payment has been processed, a voucher payment will display as “Voucher Payment for $100.00.”

These two entries do not count as two separate payments. Your bank account will be debited only for the processed payment amount.

No, after you have submitted your first wage report, Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) or Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW), the next time you file a wage report, the names and Social Security numbers of the employees from your last report are pre-populated for you. You can edit or delete the employees' information as needed.

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select Show All next to the I Want To menu.
  4. Select Power of Attorney under Other.
  5. Follow the prompts to complete the request.
    • Select General Authorization to allow your authorized agent to represent your business and receive Unemployment Insurance (UI) and Payroll Tax mailings.
    • Select Specific Declaration to assign your authorized agent to represent your business in Payroll Tax matters.
    • Select Specific Declaration to authorize a counseling service agent (known as a third party administrator) to represent your business and receive mailings for UI matters only.
  1. Review and select Submit.

For additional information about POAs, refer to Information Sheet: Counseling Service Agent (DE 231CSA) (PDF) and Information Sheet: Payroll Reporting Agent (DE 231PRA) (PDF). If you have further questions, contact our agent phone line at 916-654-7263, Monday through Friday, 8 a.m. to 5p.m., Pacific time.

Yes, you can view and adjust previously filed tax returns and wage reports.

You can adjust tax returns and wage reports that you file online for 2011 and later. To make changes:

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select the filing period you want to view or adjust.
  4. Select Tax Return or Wage Report under Period Activity.
  5. Select View Return or Adjust Return from the I Want To menu.

For 2010 and prior years, you will need to send in the Tax and Wage Adjustment Form (DE 678).

For more information, visit e-Services for Business Tutorials.

If you need to file a large return or you file for more than one employer, select Upload a Bulk Return File from the I Want To menu. The file attachment option is easy to use and supports the following file formats:

  • eXtensible Markup Language (XML)
  • Interstate Conference of Employment Security Agencies (ICESA)
  • Federal Magnetic Media Reporting and Electronic Filing (MMREF)

For more information, visit e-Services for Business Tutorials.

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select the filing period you want to make a payment.
  4. Select Make a Payment from the I Want To menu.
  5. Select payment method type (such as ACH Debit).
  6. Enter the required information, then select Submit.

For more information, visit e-Services for Business Tutorials.

  1. Log in to e-Services for Business.
  2. Select Upload a Bulk Payment File from the I Want To menu.
  3. Select the file format (CSV or XML, ZIP).
    • Links to additional instructions are provided for preparing the bulk payment file in CSV or XML formats.

Reporting of New Employees and Independent Contractors

The internet New Employee Registry (iNER) is a secure program for employers to submit their Report of New Employee(s) (DE 34). The internet Independent Contractor Reporting (iICR) is a secure program for any business or government entity to submit their Report of Independent Contractor(s) (DE 542). Both programs use a step-by-step approach that allows you to include up to 30 new employees or independent contractors in one submission. You can also get online help and answers to questions for completing your reports and submitting them online.

All employers can file the DE 34 online.

  1. Log in to e-Services for Business.
  2. Select the account type (such as Employment Tax).
  3. Select Show All next to the I Want To menu.
  4. Select File Report of New Employee(s).
  5. Select Continue to iNER page. This opens a new tab.
  6. Select Create New DE 34.
  7. Follow the prompts to complete the DE 34.
  8. Review and submit the completed DE 34.
  9. To print, select View or Print next to the report in the submissions box.

You can save your report at any time as a draft. To edit your saved draft, after the Continue to iNER page, select Edit next to the draft in the drafts box.

You will be allowed to include up to 30 new employees in one submission. The DE 34 can only be filed from 5 a.m. to 12 midnight, Pacific time, 7 days a week.

For more information visit e-Services for Business Tutorials.

All service recipients can file the DE 542 online.

  1. Log in to e-Services for Business.
  2. Select Show All next to the I Want To menu.
  3. Select File Rpt. of Ind. Contractors
  4. Select Continue to iICR page. This opens a new tab.
  5. Select Create New DE 542.
  6. Follow the prompts to complete the DE 542.
  7. Review and submit the completed DE 542.
  8. To print, select View or Print next to the report in the submissions box.

You can save your report at any time as a draft. To edit your saved draft, after the Continue to iICR page, select Edit next to the draft in the drafts box.

You will be allowed to include up to 30 new independent contractors in one submission. The DE 542 can only be filed from 5 a.m. to 12 midnight, Pacific time, 7 days a week.

For more information, visit e-Services for Business Tutorials.

You must select Representative as the type of enrollment. This type of enrollment allows you access to e-Services for Business to file the DE 542 without registering for a California employer payroll tax account number.

Yes, select Upload a Bulk Return File from the I Want To menu.

  • Select NER to upload a report of new employees.
  • Select ICR to upload a report of independent contractors.

For additional information, review the:

File Benefit Charge and Unemployment Insurance (UI) Rate Protests

You can submit the following types of protests online:

Benefit Charge:

  • Statement of Charges to the Reserve Account (428T)
  • Statement of Reimbursable Benefit Charges (428R)
  • School Employees Fund Employer Statement of Benefit Charges (428F)

UI Rate:

  • Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088)

Employers or anyone who is authorized to act on behalf of the employer (such as employer representatives, payroll agents, and certified public accountants) can file a protest using e-Services for Business.

  1. Have the Letter ID of the DE 428 you are protesting available.
  2. Log in to e-Services for Business.
  3. Select the account type link (such as Employment Tax).
  4. Select Show All next to the I Want To menu.
  5. Select Protest Benefit Charges or Protest UI Rate under Other.
  6. Enter the required information and submit.

After submission, you will receive a confirmation number.

  • Benefit Charge: You can enter information manually for each benefit charge you are protesting, or you can import a CSV file with all the relevant information following the CSV Import Instructions in e-Services for Business.
  • UI Rate: Select the items you are protesting and provide a reason for each item.

No.  A protest cannot be changed after it has been submitted.  However, you can submit a new protest.

  1. Log in to e-Services for Business.
  2. Select the account type link (such as Employment Tax).
  3. Select the Submissions tab.
  4. Select View Submissions.
  5. Select the link for the protest you want to view.
  6. Select View Submission from the I Want To menu.
  7. To withdraw a submission, select Withdraw from the I Want To menu.

The EDD processes protests in the order received. Once the determination is made, you will be notified by mail. You can also view the response and other EDD letters in e-Services for Business from the Correspondence tab.

  • Provides confirmation when your protest is received.
  • Reduces paper and saves mailing costs.
  • Eliminates the possibility of the protest being lost in the mail.
  • Faster processing time.
  • Responses can be viewed from any device.

Department of Industrial Relations (DIR) Payments

DIR taxpayers will be able to view the balance on the account and make Electronic Funds Transfer (EFT) payments for their outstanding DIR liabilities that are referred to the EDD. DIR taxpayers may also be able to set up short-term payment plans depending on the status of the liability.

The EDD is responsible for collecting and cashiering two types of DIR debts:

  • The California Occupational Safety and Health Administration (CALO) penalties and fines.
  • The Targeted Inspection and Consultation Fund (TICF) debts.

You can use e-Services for Business to make an EFT payment for a DIR liability or for other DIR payment option. Visit the DIR’s website for more information.

First, you need to be enrolled in e-Services for Business. Visit Enroll as an Employer or Enroll as a Representative for instructions.

Log in to e-Services for Business.

For Employers:

  1. Select Existing Employer then select Next.
  2. Review the information on the screen, then select Next.
  3. Select Yes on the Enrollment Type - Employer screen, then select Next.
  4. Under Account Type, select DIR Collection from the dropdown menu.
  5. Enter the employer payroll tax account number or DIR account number in the Taxpayer/Account ID field.
  6. Enter a valid Letter ID from the Collection Notice (DE 6485) the EDD sent you regarding this account in the Letter ID field, then select Next.
  7. Review the information you entered. If it is correct, select Submit.
  8. Select Ok in the confirmation box.

For Employer Representatives/Payroll Agents:

  1. Select Add Access to Another Account from the I Want To menu.
  2. Select DIR Collection as the Account Type from the dropdown menu.
  3. Enter a valid Letter ID from the Collection Notice (DE 6485) the EDD sent you regarding this account in the Letter ID field.
  4. Enter the employer payroll tax account number or DIR account number in the Taxpayer/Account ID field.
  5. Select Validate.
  6. Review the information you entered. If it is correct, select Submit.
  1. Select DIR Account.
  2. Select Make a Payment from the I Want To menu.
  3. Select ACH Debit to make an EFT payment.
  4. Complete payment information, and select Submit.
  5. An authorization window opens requiring you to authorize the payment transaction. Select Ok to authorize the payment.

For assistance with the collection of your DIR liability, contact the EDD’s Department of Industrial Relations Collection Group (DIRCG) at 1-855-516-4175, Monday through Friday (excluding state holidays), 8 a.m. to 5 p.m., Pacific time. To dispute the liability, contact the Department of Industrial Relations at 1-415-703-4319.

Security and Technical Requirements

The security of your information and the data you send is vital to the EDD and we make every effort to protect it. e-Services for Business has safeguards to detect and prevent fraud, such as the use of:

  • Encrypted data.
  • Firewall technology.
  • Constant security monitoring.

For the best experience using the EDD website and web-based applications, you must use a browser that supports 128-bit encryption. If you cannot login, you may need to update your browser.

If you continue to experience problems with the EDD website, visit Technical Help.

After four unsuccessful attempts to answer the security questions, you will be locked out. You will need to contact the Taxpayer Assistance Center at 1-888-745-3886 for assistance. Usernames cannot be reset. If you are unable to recover your username, you will need to re-enroll using a different username and email address.

If you know your username and password, you can update your Security Questions and Answers by selecting My Profile after logging in to e-Services for Business.

Contact our Taxpayer Assistance Center at 1-888-745-3886 from 8 a.m. to 5 p.m., Pacific time, Monday through Friday (excluding state holidays).