New Employee Registry – California’s New Hire Reporting Program
As an employer, you play a vital role in the success of California’s New Employee Registry.
Children of child support debtors often become dependent on public assistance (welfare) because a parent does not provide financial support as obligated. Under the New Employee Registry program:
- Employers report their newly hired employees to the Registry. California matches New Employee Registry reports against child support records to help locate parents in order to establish wage withholding orders or enforce existing orders.
- The information is also sent to the National Directory of New Hires to locate delinquent debtors in other states. Nearly 30 percent of child support cases involve parents who do not live in the same state as their children.
Effective January 1, 2013, legislation now defines an individual as a rehire if the employer/employee relationship ended and the returning individual had been separated from that same employer for at least 60 consecutive days. Employers are required by law to report all newly hired or rehired employees to the New Employee Registry (NER) within 20 days of their start-of-work date. The start-of-work date is the first day services were performed for wages.
All California employers must report all of their new or rehired employees who work in California to the New Employee Registry within 20 days of their start-of-work date, which is the first day of work. Any employee that is rehired after a separation of at least 60 consecutive days must also be reported within 20 days. Employers who report electronically must submit two files each month that are not less than 12 days and not more than 16 days apart. No report should be submitted if there are no new or rehired employees to report.
You are required by law to report the following:
- California employer payroll tax account number
- Branch Code (complete only if employer was assigned a Branch Code number)
- Federal employer identification number
- Business name and address
- Contact person and phone number
- First name, middle initial, and last name.
- Social Security number
- Home address
- Start-of-work date
Use e-Services for Business to submit a Report of New Employee(s) (DE 34) online. e-Services for Business is your fast, easy, and secure way to file, pay, and manage your employer payroll tax account(s) online. With e-Services for Business you can:
- File returns/reports.
- Make payments.
- File a Report of Independent Contractors (DE 542).
- File a Report of New Employee(s) (DE 34).
- And more!
Or submit a paper report of new employees by mail or fax using one of the following options:
- Download a fill-in DE 34 from the EDD website.
- Order through the Online Forms and Publications page.
- Print your data directly from your computer to the DE 34 by following the Print Specifications.
- Call the Taxpayer Assistance Center at 1-888-745-3886 to obtain a form.
- Visit your nearest Employment Tax Office to obtain a form.
- Submit a copy of the employee’s W-4 form, but you must add the employee’s start-of-work date, your California employer payroll tax account number and Federal Employer Identification Number (FEIN) to the W-4.
- Create your own form with all of the required information.
Mail or fax your paper DE 34 to:
Employment Development Department
P.O. Box 997016, MIC 96
Sacramento, CA 95799-7016
For additional information visit FAQs - e-Services for Business and review the Electronic Filing Guide for New Employee Registry (DE 340).
Employers who hire employees in more than one state may elect to report electronically all newly hired employees to one state in which they have employees. This will relieve employers of the need to report new hires to several different states. Multistate employers who choose to file to one state must notify the federal Department of Health and Human Services’ Office of Child Support Enforcement.
Employers may be charged a penalty of $24 for each failure to report the hiring or rehiring of an employee within the time required. If the failure to report is an intentional agreement between the employer and employee to not supply the required information or to supply a false or incomplete report, a penalty of $490 may be charged.
- FAQs - California New Employee Registry
- Electronic Filing Guide for New Employee Registry (DE 340).
- Call 916-657-0529, Monday through Friday, from 8 a.m. to 5 p.m., Pacific Time.
- Taxpayer Assistance Center 1-888-745-3886