Public Entity Employers

A public entity is a state or local government, as well as any agency, office, or department administered by a state or local government.

The information below is necessary to register for an employer payroll tax account number with the Employment Development Department (EDD). Use e-Services for Business to register and submit any supporting documents.

Registration Requirements

You will need the following information:

Name and Social Security number of all responsible parties.
Physical and mailing address.
Contact phone number for payroll tax purposes.
Email address for the contact person and public entity.
Date of first payroll when wages exceed $100.
Federal Employer Identification Number (FEIN).
Industry Description – A description of your public entity.
Previous EDD employer payroll tax account information, if applicable.
Doing Business As (DBA), if applicable.
Name, phone number and address for contact person (if different from other addresses).

Optional

If you have employees who choose to elect Disability Insurance, have one of the following documents available as you complete your registration.

Application for Elective Coverage of State Disability Insurance* Only (DE 1378N), if applicable.
- Provide a copy of board resolution minutes indicating election of State Disability Insurance.

Application for Elective Coverage of State Disability Insurance* Only Local Public Entities and Indian Tribes (DE 1378M), if applicable.
- Provide a copy of board resolution minutes indicating election of State Disability Insurance.

If you choose to elect the reimbursable method of Unemployment Insurance financing, have the following document available as you complete your registration.

Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe (DE 1PE)

How to Register for an Employer Payroll Tax Account Number

Use e-Services for Business to apply for your employer payroll tax account number. It is fast, easy, secure, and available 24 hours a day, 7 days a week.

1 - Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
Choose your security questions and answers, then select Continue.
Review the Enrollment Summary and print a copy for your records, then select Submit.
Select the verification link in the email we sent you 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 Employer, then select Next.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Important: We may contact you if more information is needed to complete your request.

Additional Resources

Information Sheets

Additional Information Sheets are available online at Payroll Taxes – Forms and Publications.