FAQs – E-file and E-pay Mandate

Visit E-file and E-pay Mandate for Employers – AB 1245

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The e-file and e-pay mandate requires you to electronically submit the following returns, reports, and payments:

  • DE 9 – Quarterly Contribution Return and Report of Wages
  • DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
  • DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 3D – Quarterly Contribution Return
  • DE 88 – Payroll Tax Deposit

No, the law is not retroactive. However, other late filing penalties apply as usual.

Yes. You should contact your employer representative or payroll agent to make sure they are electronically submitting your employment tax returns, wage reports, and payroll tax deposits to the EDD. Although you have an employer representative or payroll agent, the EDD strongly encourages you to enroll in e-Services for Business to monitor your payroll tax account online.

No. Employers will only receive the payroll tax deposit coupons, tax returns, and wage reports by mail if they have an approved E-file and E-pay Mandate Waiver Request (DE 1245W).

Yes. Out-of-state employers who report payroll taxes to the EDD must follow this mandate.

No. A waiver request will not be approved for a period longer than one year. At the end of an approved period, if another waiver is needed, a new waiver request must be submitted.

No. An approved waiver is only valid starting with the quarter of your request. It will not be effective for prior quarters.

You will receive an approval or denial letter from the EDD by mail.

No. Denied waiver requests cannot be appealed.

No. You will not be notified when your approved waiver has expired. The approval letter you received will show the approval period. Please keep this letter for your records. Once the approval period ends, you must start to electronically file and pay, or submit a new waiver request to avoid non-compliance penalties.