New Employer Resources

The following steps ensure you meet your employer reporting and tax payment obligations.

Step 1: Register Online

Register for an EDD employer payroll tax account number online at e Services for Business. You must register within 15 days of becoming a subject employer. You will receive an eight-digit employer payroll tax account number. Include your employer payroll tax account number on all deposits, returns, and correspondence submitted to the EDD.

Step 2: Reporting

New employees: If you hire a new employee, you must report all new hires within 20 calendar days of their first day of work using the online Report of New Employee(s) (DE 34) at e-Services for Business. This includes:

• Rehired employees that haven’t worked for you for at least 60 consecutive days,
• Employees returning from furlough, separation, or leave of absence without pay.
• If you take over a business and keep the same workers, they are also considered new hires and must be reported.

Independent contractors: If you use an independent contractor, you must report within 20 calendar days using the online Report of Independent Contractor(s) (DE 542) at e-Services for Business if all the following statements apply:

• You are required to file a federal Nonemployee Compensation (Form 1099-NEC) or a Miscellaneous Information (Form 1099-MISC) for the services performed.
• You pay the independent contractor $600 or more, or enter into a contract for $600 or more.
• The independent contractor is an individual, sole proprietor, or single-member LLC.

Step 3: Make Tax Payments

Make your Payroll Tax Deposits (DE 88) payments for Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax (PIT) online at e-Services for Business. Your SDI and PIT withholdings deposit due dates are based on your federal deposit schedule and the amount of PIT that you have withheld. Your UI and ETT payments are due quarterly. For additional information about deposit requirements, refer to the California Employer's Guide (DE 44) (PDF).

Step 4: File Tax Returns and Wage Reports

Every quarter, you must:

• File a Quarterly Contribution Return and Report of Wages (DE 9)
• File a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)

These reports are due January 1, April 1, July 1, and October 1. You must file even if you didn’t pay any wages during that time. Late filings can lead to penalties and interest. For additional information and available filing options and due dates, or to avoid late filing penalties and interest, refer to the Required Filings and Due Dates and the California Employer's Guide (DE 44) (PDF).

All employers are required by law to file and pay taxes electronically.

For information on your federal employment tax reporting requirements, access the IRS website or contact the IRS at 1-800-829-4933.

Step 5: Get Workers’ Compensation Insurance

California law says all employers must have workers' compensation insurance to protect employees if they get hurt on the job. For more information visit the Department of Industrial Relations online at Division of Workers’ Compensation - Employer information.

Post an employee notice: Put up a notice in your workplace that tells employees about their rights to UI, DI, and PFL. This notice should be posted in a location that can easily seen by your employees. You’ll get this notice after you register.

Step 6: Give your employees pamphlets

Give your workers Required Notices and Pamphlets about employment taxes and benefits:

• California and Federal Earned Income Tax Credit
• Unemployment Insurance (UI)
• Disability Insurance (DI)
• Paid Family Leave (PFL)

These forms can be submitted online through e-Services for Business:

• Quarterly Contribution Return and Report of Wages (DE 9)
• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
• Payroll Tax Deposit (DE 88)
• Report of New Employee(s) (DE 34) (PDF)
• Report of Independent Contractor(s) (DE 542) (PDF)

• California Employer’s Guide (DE 44) (PDF)
• Household Employer’s Guide (DE 8829) (PDF)
• For Your Benefit: California’s Programs for the Unemployed (DE 2320) (PDF)
• Disability Insurance Provisions Brochure (DE 2515) (PDF)
• e-Services for Business, File and Pay Online (DE 159) (PDF)
• Notice to Employees (DE 1858) (PDF)
• Disability Insurance Elective Coverage Brochure (DE 2565) (PDF)
• Notice To Employees - Unemployment Insurance Benefits (DE 1857D) (PDF)
• Employer Welcome Letter (DE 465) (PDF)
• Employer of Household Worker Election Notice (DE 89) (PDF)
• Notice to Employees, Unemployment Insurance, Disability Insurance and Paid Family Leave Benefits (DE 1857A) (PDF)
• Avoid Unplanned Tax Liabilities (DE 573) (PDF)
• Employers’ Bill of Rights (DE 195) (PDF)
• Information Sheet: E-file and E-pay Mandate for Employers (DE 231EM) (PDF)
• Information Sheet: Employment (DE 231) (PDF)
• Information Sheet: Wages (DE 231A) (PDF)
• Information Sheet: Household Employment (DE 231L) (PDF)
• Information Sheet: Elective Coverage for Employers and Self-Employed Individuals (DE 231EC) (PDF)
• Information Sheet: Types of Employment (DE 231TE) (PDF)
• Information Sheet: Types of Payments (DE 231TP) (PDF)

• California State Payroll Taxes - Overview
• Reporting Requirements
• File and Pay Options
• e-Services for Business
• e-Services for Business - Tutorials
• Rates, Withholding Schedules, and Meals and Lodging Values
• Payroll Tax Webinars
• Employment Status
• Correct Prior Reports, Returns, or Deposits
• Determine Taxable Wages and Calculate Taxes Due
• School Employees Fund
• Completing Benefit Audit Forms
• Assembly Bill 1643 – A Report to the California Legislature
• Military Spouses Residency Relief Act Signed
• EDD’s Underground Economy Operations
• California Tax Service Center: Sponsored by California’s tax agencies (Board of Equalization, California Department of Tax and Fee Administration, Employment Development Department, and Franchise Tax Board) and the IRS for one-stop tax assistance.
• GO-Biz: Governor’s Office of Business and Economic Development site.
• CalGOLD: Business Permits Made Simple, provides permit information based on business type.
• California State Controller’s Office – Reporting Unclaimed Property