Reporting Requirements

Below are links to essential reporting and payment information for California employers. You can find more detailed information in the California Employer’s Guide (DE 44) (PDF) or the Household Employer's Guide (DE 8829) (PDF).

• E-file and E-pay Mandate for Employers

  State law mandates electronic submission of tax returns, wage reports, and payroll tax deposits for all employers.

• Employer Registration

  Information and requirements for registering for an employer payroll tax account number.

• New Hire Reporting

  All California employers must report their newly hired 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.

• Independent Contractor Reporting

  Any business or government entity that is required to file a federal Nonemployee Compensation Form (1099-NEC) or a Miscellaneous Information Form (1099-MISC) for services performed by an independent contractor is required to report specific independent contractor information to the Employment Development Department (EDD).

• Required Filings and Due Dates

  The most common forms such as tax payments and filing reports that employers are required to file.

• Calendar – Payroll Tax Due Dates

  Important due dates for filing tax returns, wage reports, and payroll tax deposits.

• Changes to Your Business

  Information on reporting changes if you no longer have employees, are closing, reopening, purchasing, or selling a business.

• Year-End Notification Requirements

  Important information for employers on year-end notification requirements to employees.