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).

  • E-file and E-pay Mandate for Employers

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

  • What's New in Payroll Taxes

    Important information, updates, and changes to Payroll Taxes.

  • Employer Registration

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

  • New Hire Reporting

    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.

  • Independent Contractor Reporting

    Any business or government entity that is required to file a federal Form 1099-MISC for services received from 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.