Payroll Taxes – Forms and Publications

The following tax returns, wage reports, and payroll tax deposits can be submitted online using e-Services for Business.

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

Due to the e-file and e-pay mandate these forms are no longer available in paper. View e-file and e-pay mandate to learn more.

• DE 1 – Commercial Employer Account Registration and Update Form
  Note: Most employers should use this form.
  • DE 1-I – Instructions for Completing the Commercial Employer Account Registration and Update Form
• DE 1AG – Agricultural Employer Account Registration and Update Form
• DE 1GS – Governmental Organizations, Public Schools, and Indian Tribes Registration and Update Form
• DE 1HW – Employers of Household Workers Registration and Update Form
• DE 1NP – Nonprofit Employers Registration and Update Form
• DE 1P – Employers Depositing Only Personal Income Tax Withholding Registration and Update Form
• DE 1PE – Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe
• DE 1SE – Selection of Financing Method and Election to Cover Excluded Services
• DE 1SNP – Selection of Financing Method by a Nonprofit Organization Described in Section 501(c)(3) of the Internal Revenue Code
• DE 4 – Employee’s Withholding Allowance Certificate
  
  • DE 4/S – Employee’s Withholding Allowance Certificate – Spanish
    Note: Starting 2020, there are new requirements for the DE 4.
  • Internal Revenue Service Withholding Calculator – Identify your tax withholding to make sure you have the right amount of tax withheld.
• DE 4P – Withholding Certificate for Pension or Annuity Payments
• DE 4S – Request for State Income Tax Withholding from Sick Pay
• DE 9ADJ – Quarterly Contribution and Wage Adjustment Form
  • DE 9ADJ-I – Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
• DE 26 – Electronic Funds Transfer New Enrollment Request Form
• DE 34 – Report of New Employee(s)
  • DE 34PS – Report of New Employee(s) (DE 34) Printing Specifications Computer or Laser Generated Alternate Forms
• DE 38 – Employment Determination Guide
  • DE 38/S – Employment Determination Guide – Spanish
• DE 48 – Power of Attorney Declaration
• DE 89 – Employer of Household Worker Election Notice
• DE 204 – Corporate Information Questionnaire
• DE 230 – Request for Preliminary Worker Classification Assessment or Audit Lead Referral
  • DE 230/S – Request for Preliminary Worker Classification Assessment or Audit Lead Referral – Spanish
• DE 370 – Statement of Amount Due from Worker
• DE 428C – DE 428T Protest Sample Form
• DE 459 – Sole Shareholder/Corporate Officer Exclusion Statement
• DE 500 – Wage History Request
• DE 542 – Report of Independent Contractor(s)
  • DE 542PS – Report of Independent Contractor(s) (DE 542) Printing Specifications Computer or Laser Generated Alternate Forms
• DE 547 – Federal/State Employment Taxes (FSET) Enrollment
• DE 548 – Federal/State Employment Taxes Website Link Agreement
• DE 660 – Underground Economy Operations Lead Referral/Complaint Form
  • DE 660/S – Underground Economy Operations Lead Referral/Complaint Form – Spanish
  • DE 660/V – Underground Economy Operations Lead Referral/Complaint Form – Vietnamese
• DE 678 – Tax and Wage Adjustment Form
  • DE 678-I – Instructions for Completing the Tax and Wage Adjustment Form (DE 678)
• DE 679 – Application to Be a Motion Picture Payroll Services Company (MPPSC)
• DE 926B – Financial Statement
• DE 926C – Financial Statement for Businesses
• DE 927B – Installment Agreement Request
• DE 938 – Voluntary Plan for Disability Insurance Quarterly Adjustment Form
  • DE 938-I – Instructions for Completing the Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
• DE 938P – Claim for Adjustment or Refund of Personal Income Tax
• DE 938SEF – Quarterly Return Adjustment Form for School Employers
• DE 945 – Annual Income Report for Disability Insurance Elective Coverage
• DE 972 – Memorandum of Understanding: Certification of Payroll Agent
• DE 973B – Payroll Reporting Agent Registration Form
• DE 974A – Counseling Service Agent Registration Form
• DE 999A – Offer in Compromise Application
• DE 999B – Offer in Compromise Financial Statement
  • DE 999C – How to Prepare the Offer in Compromise Financial Statement (DE 999B)
• DE 999CA – Multi-Agency Form for Offer in Compromise
• DE 999D – Installment Plan Agreement
• DE 1245W – E-file and E-pay Mandate Waiver Request
• DE 1378 – Application for Unemployment and Disability Insurance Elective Coverage for Employees Excluded Under the California Unemployment Insurance Code
• DE 1378A – Application for Unemployment Insurance, Disability Insurance, and Paid Family Leave Elective Coverage Under Section 708(a) of the California Unemployment Insurance Code
  For employers who are sole proprietors, partners, or LLC managing members.
• DE 1378DI – Application for Disability Insurance Elective Coverage
  For self-employed, partners, or LLC managing members.
• DE 1378J – Application for Elective Coverage of Disability Insurance (Excluded Family Employment)
• DE 1378M – Application for Elective Coverage of State Disability Insurance Only – Local Public Entities and Indian Tribes
• DE 1378N – Application for Elective Coverage of State Disability Insurance ONLY
• DE 1870 – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding
  • DE 1870/S – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding – Spanish
• DE 1870DI – Determination of Work Status for Determination of Eligibility for Disability Insurance Elective Coverage
• DE 1964 – Claim for Refund of Excess California State Disability Insurance Deductions
• DE 2220R – Release of Buyer Request Form
• DE 2251A – Affidavit of Mailing
• DE 2325 – Employer’s Election to Cover a Multi-State Worker Under the California Unemployment Insurance Code
• DE 4453 – Application for Transfer of Reserve Account
• DE 9400FAQ – Frequently Asked Questions and Answers About Earnings Withholding Order for Taxes (EWOT) Law
• DE 9401 – Hearing Request
• DE 9402 – Authorization for Representation
• DE 9403 – Conditional Withdrawal
• DE 9406 – Combined Statement of Financial Condition and Income and Expense Declaration
• DE 9423 – Quarterly Contribution Return for School Employers

• DE 3DI-I – Disability Insurance Elective Coverage Rate Notice and Instructions for Computing Annual Premiums
• DE 40 – Tax Audit Guidelines
• DE 44 – California Employer's Guide
  California Withholding Schedules
  Visit Employer’s Guide – Historical for past guides.
• DE 71 – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4)
  • DE 71/S – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Spanish
  • DE 71/V – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Vietnamese
• DE 72 – Notice to Employers of Household Workers
• DE 83 – Tax Compliance Guidelines
• DE 154 – Electronic Funds Transfer – Bulk Payment Guide
• DE 159 – e-Services for Business, File and Pay Online
  • DE 159/S – e-Services for Business, File and Pay Online – Spanish
  • DE 159/V – e-Services for Business, File and Pay Online – Vietnamese
• DE 195 – Employers’ Bill of Rights
  • DE 195/S – Employers’ Bill of Rights – Spanish
  • DE 195/V – Employers’ Bill of Rights – Vietnamese
• DE 200 – Relevant Agencies
  • DE 200/S – Relevant Agencies – Spanish
• DE 201 – California Payroll Taxes
  • DE 201/S – California Payroll Taxes – Spanish
  • DE 201/V – California Payroll Taxes – Vietnamese
• DE 202 – Federal and State Payroll Taxes
  • DE 202/S – Federal and State Payroll Taxes – Spanish
  • DE 202/V – Federal and State Payroll Taxes – Vietnamese
• DE 340 – Electronic Filing Guide for the New Employee Registry Program
• DE 532 – Automated Clearing House (ACH) Credit Information Guide
• DE 542B – Report New Employees and Independent Contractors to EDD
• DE 542FAQ – Frequently Asked Questions and Answers About the California Independent Contractor Reporting Law
• DE 542M – Electronic Filing Guide for the Independent Contractor Reporting Program
• DE 545 – FSET Implementation Guide
• DE 573 – Avoid Unplanned Tax Liabilities
  • DE 573/S – Avoid Unplanned Tax Liabilities – Spanish
• DE 573CA – Paying Cash Brochure
  • DE 573CA/S – Paying Cash Brochure – Spanish
  • DE 573CA/V – Paying Cash Brochure – Vietnamese
• DE 573M – Independent Contractors Misconceptions Brochure
  • DE 573M/S – Independent Contractors Misconceptions Brochure – Spanish
• DE 643 – Tip Card: Cannabis Industry Businesses
• DE 663 – Joint Enforcement Strike Force Booklet
• DE 664 – Joint Enforcement Strike Force Informational Sheet
• DE 665 – Joint Enforcement Strike Force Brochure
• DE 920 – California Payroll Taxes
  • DE 920/S – California Payroll Taxes – Spanish
  • DE 920/V – California Payroll Taxes – Vietnamese
• DE 1009 – Petition for Reassessment or Review
• DE 1378F – Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC)
• DE 1378K – Information Concerning Elective Coverage for State Disability Insurance (SDI) Under Section 702.5 of the California Unemployment Insurance Code (CUIC) (Excluded Family Employment)
• DE 1378L – Information Concerning Elective Coverage for State Disability Insurance (SDI) Only Under Section 709 of the California Unemployment Insurance Code (CUIC)
• DE 1378P – Information Concerning Elective Coverage for State Disability Insurance ONLY Under Section 702.6, 710.4, 710.5, 710.6, or 710.9 of the California Unemployment Insurance Code (CUIC)
• DE 2088C – Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) For the Period Shown on Your DE 2088
• DE 2088VU – Explanation Sheet and Worksheet for the Voluntary UI Contribution Notice (DE 2088A)
• DE 2370 – Help Us Fight Fraud
• DE 2565 – Disability Insurance Elective Coverage
  • DE 2565/S – Disability Insurance Elective Coverage – Spanish
• DE 3395 – Tax Rates, Wage Limits, and Value of Meals and Lodging
  • DE 3395/S – Tax Rates, Wage Limits, and Value of Meals and Lodging – Spanish
  • DE 3395/V – Tax Rates, Wage Limits, and Value of Meals and Lodging – Vietnamese
• DE 3409A – Requirements for Obtaining Certificate of Release of Buyer (DE 2220) When a Business Is Sold
• DE 3450SEF – Claims Management Handbook for School Employers
• DE 8300 – Electronic Filing Guide for the Quarterly Wage and Withholding Program
• DE 8829 – Household Employer’s Guide
  Visit Employer’s Guide – Historical for past guides.

• DE 203 – Information and Fact Sheet Index
• DE 231 – Employment (Refer to DE 231TE for types of employment.)
  • DE 231/S – Employment – Spanish
  • DE 231/V – Employment – Vietnamese
• DE 231A – Wages (Refer to DE 231TP for types of payments.)
  • DE 231A/S – Wages – Spanish
  • DE 231A/V – Wages – Vietnamese
• DE 231AA – Amateur Athletic Officials
• DE 231B – Automotive Repair Industry
• DE 231C – Barbering and Cosmetology Industry
  • DE 231C/K – Barbering and Cosmetology Industry – Korean
  • DE 231C/S – Barbering and Cosmetology Industry – Spanish
  • DE 231C/V – Barbering and Cosmetology Industry – Vietnamese
• DE 231CF – Commercial Fishing
• DE 231CI – Courier and Messenger Industry
• DE 231CSA – Counseling Service Agent
• DE 231D – Multistate Employment
  • DE 231D/S – Multistate Employment – Spanish
  • DE 231D/V – Multistate Employment – Vietnamese
• DE 231E – Restaurant and Hotel Industries
  • DE 231E/S – Restaurant and Hotel Industries – Spanish
• DE 231EB – Taxability of Employee Benefits
• DE 231EC – Elective Coverage for Employers and Self-Employed Individuals
• DE 231EE – Exempt Employment
  • DE 231EE/S – Exempt Employment – Spanish
  • DE 231EE/V – Exempt Employment – Vietnamese
• DE 231EM – E-file and E-pay Mandate for Employers
  • DE 231EM/S – E-file and E-pay Mandate for Employers – Spanish
• DE 231EP – Penalty Reference Chart
• DE 231ES – Employment Work Status Determination
• DE 231F – Employer Determinations – Multiple Entities
  • DE 231F/S – Employer Determinations – Multiple Entities – Spanish
  • DE 231F/V – Employer Determinations – Multiple Entities – Vietnamese
• DE 231FAM – Family Employment
  • DE 231FAM/S – Family Employment – Spanish
  • DE 231FAM/V – Family Employment – Vietnamese
• DE 231FE – Foreign Employment and Employment on American Vessels or Aircraft
  • DE 231FE/S – Foreign Employment and Employment on American Vessels or Aircraft – Spanish
• DE 231G – Construction Industry
  • DE 231G/S – Construction Industry – Spanish
  • DE 231G/V – Construction Industry – Vietnamese
• DE 231I – Service Industries
• DE 231J – Waiver of Penalty Policy
• DE 231K – Casual Labor
• DE 231L – Household Employment
• DE 231LLC – Limited Liability Entities
• DE 231M – Residential Care Facilities
• DE 231MW – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers
  • DE 231MW/S – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Spanish
• DE 231N – Salespersons
• DE 231NP – Nonprofit and/or Public Entities
  • DE 231NP/S – Nonprofit and/or Public Entities – Spanish
• DE 231O – Occupations – ABC Test Exception
  • DE 231O/S – Occupations – ABC Test Exception – Spanish
  • DE 231O/V – Occupations – ABC Test Exception – Vietnamese
• DE 231OCR – Optical Character Recognition on Paper Returns, Payments, and Wage Reports
• DE 231P – Withholding from Pensions, Annuities, and Certain Other Deferred Income – English
  • DE 231P/S – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Spanish
• DE 231PC – Payments to Corporate Officers
  • DE 231PC/S – Payments to Corporate Officers – Spanish
• DE 231PD – Product Demonstrators
• DE 231PF – Contracts for Professional Services – ABC Test Exception
  • DE 231PF/S – Contracts for Professional Services – ABC Test Exception – Spanish
  • DE 231PF/V – Contracts for Professional Services – ABC Test Exception – Vietnamese
• DE 231PH – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW)
  • DE 231PH/S – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) – Spanish
• DE 231PIT – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
  • DE 231PIT/S – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) – Spanish
• DE 231PRA – Payroll Reporting Agent
• DE 231PS – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments
  • DE 231PS/S – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Spanish
• DE 231PT – Physical Therapy Services
• DE 231Q – Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes Paid by an Employer
  • DE 231Q/S – Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes Paid by an Employer – Spanish
  • DE 231Q/V – Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes Paid by an Employer – Vietnamese
• DE 231R – Third-Party Sick Pay
  • DE 231R/S – Third-Party Sick Pay – Spanish
• DE 231SC – Specialized Coverage (Elective Coverage for Exempt Workers)
  • DE 231SC/S – Specialized Coverage (Elective Coverage for Exempt Workers) – Spanish
• DE 231SE – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI)
  • DE 231SE/S – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Spanish
  • DE 231SE/V – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Vietnamese
• DE 231SED – State of Emergency or Disaster
  • DE 231SED/S – State of Emergency or Disaster – Spanish
  • DE 231SED/V – State of Emergency or Disaster – Vietnamese
• DE 231SEF – Employment for the School Employees Fund
• DE 231SK – Stock Options
• DE 231SP – Settlements Program
  • DE 231SP/S – Settlements Program – Spanish
  • DE 231SP/V – Settlements Program – Vietnamese
• DE 231T – Tips
  • DE 231T/S – Tips – Spanish
• DE 231TA – Employment Tax Audit Process
  • DE 231TA/S – Employment Tax Audit Process – Spanish
• DE 231TC – Taxicab Industry
  • DE 231TC/S – Taxicab Industry – Spanish
  • DE 231TC/V – Taxicab Industry – Vietnamese
• DE 231TE – Types of Employment
• DE 231TM – Telemarketers (Telephone Solicitors)
• DE 231TP – Types of Payments
• DE 231TR – Tour Operator Industry
• DE 231UE – Unity of Enterprise
• DE 231V – Election Campaign Workers
• DE 231W – Personal Income Tax Adjustment Process
• DE 231WPC – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments
• DE 231Y – Reporting New Employees and Independent Contractors
  • DE 231Y/S – Reporting New Employees and Independent Contractors – Spanish
  • DE 231Y/V – Reporting New Employees and Independent Contractors – Vietnamese
• DE 231Z – California System of Experience Rating
  • DE 231Z/S – California System of Experience Rating – Spanish
  • DE 231Z/V – California System of Experience Rating – Vietnamese
• DE 428F-I – School Employees Fund Employer Statement of Benefit Charges (DE 428F)
• DE 428I – Statement of Charges to Reserve Account (DE 428T)
  • DE 428I/S – Statement of Charges to Reserve Account (DE 428T/S) – Spanish
• DE 428R-I – Statement of Reimbursable Benefit Charges (DE 428R)
• DE 631C – Offers in Compromise
• DE 631P – Installment Agreement
• DE 631R – Interest on Refunds
• DE 631SUTA – SUTA Dumping and Unemployment Insurance Rate Manipulation
• DE 631TL – State Tax Lien
• DE 631UEO – Employment Development Department Underground Economy Operations
• DE 8714E – Payroll Taxes