Work Sharing Information for Employers FAQs

Each participating employee must meet these requirements:

• Be regularly employed by an employer with an approved Work Sharing Plan from the EDD. Employment can be full-time or part-time.
• Be a part of the employer’s permanent workforce (not leased, intermittent, temporary, or seasonal).
• Have qualifying wages in the base period used for a regular unemployment insurance claim.
• Be available for all work that you offer.
• Accept any work that you offer.
• Experience a reduction in hours and wages between 10% and 60%.
• Complete a normal work week (with no reductions in hours or wages) before joining the program.

No. You can only have one Work Sharing plan per California Employer Account Number. However, units at the same or different locations can be included in the plan.

Yes. Employers can add a location, employees, or work units by completing the Work Sharing Unemployment Insurance Plan Application (DE 8686) online or by mail. Select the Expanded Coverage option on the application.

You will need the following information:

• Business name and address
• California Employer Account Number
• Effective date of your current plan
• Effective date of the expanded coverage you’re requesting
• Names of additional units or locations
• Total number of employees in the units
• Number of additional employees who will participate in your plan
• Employee names and Social Security numbers
• Normal and reduced work hours of employees

The Work Sharing program is included in the Unemployment Insurance Tax you pay.

For more information about these taxes, visit Payroll Taxes.

A Work Sharing plan is valid for one year. To stop your plan, discontinue providing Work Sharing forms to your participating employees. They will no longer receive Work Sharing benefits.

If you want to cancel your plan, mail a written request to the Work Sharing Office:

EDD Work Sharing Program
PO Box 989060
West Sacramento, CA 95798-9007

Be sure to list the reasons for canceling the plan and the requested cancellation date.

• If your plan expired, complete a new Work Sharing Unemployment Insurance Plan Application (DE 8686) online or by mail.
• If your plan has not expired, submit Work Sharing forms to your employees online or by mail to restart. 

Plans are approved if you continue to meet program requirements. Each plan lasts 12 months, and new plans may be approved until the program is no longer needed.

If your employee worked the holiday last year and was in the same position before you were approved for Work Sharing, the employee may be able to use the holiday as a Work Sharing day. Otherwise, holidays typically cannot be used as Work Sharing days.

The schedule cannot be changed unless:

• You provide proof that the Work Sharing participants did or did not work during the past 12 months; or
• There is at least a one-week break between your Work Sharing plans.

Yes, like regular unemployment customers, employees who are part of your Work Sharing plan must serve a one-week unpaid waiting period. This is usually the first payable week after a claim is filed. The waiting period can only be served if the employee certifies for benefits and meets all eligibility requirements for that week.