Public Entity Employers

A public entity is a state or local government, as well as any agency, office, or department administered by a state or local government.

The information below is necessary to register for an employer payroll tax account number with the Employment Development Department (EDD). Use e-Services for Business to register and submit any supporting documents.

Registration Requirements

You will need the following information:

• Name and Social Security number of all responsible parties.
• Physical and mailing address.
• Contact phone number for payroll tax purposes.
• Email address for the contact person and public entity.
• Date of first payroll when wages exceed $100.
• Federal Employer Identification Number (FEIN).
• Industry Description – A description of your public entity.
• Previous EDD employer payroll tax account information, if applicable.
• Doing Business As (DBA), if applicable.
• Name, phone number and address for contact person (if different from other addresses).

Once you are ready to register for a payroll tax account number, you will need to enroll in e-Services for Business.

If you are an employer, visit Enroll in e-Services for Business as an Employer. If you are a representative, visit Enroll in e-Services for Business as a Representative.

Optional

If you have employees who choose to elect Disability Insurance, have one of the following documents available as you complete your registration.

• Application for Elective Coverage of State Disability Insurance* Only (DE 1378N) (PDF), if applicable.
  • Provide a copy of board resolution minutes indicating election of State Disability Insurance.

• Application for Elective Coverage of State Disability Insurance* Only Local Public Entities and Indian Tribes (DE 1378M) (PDF), if applicable.
  • Provide a copy of board resolution minutes indicating election of State Disability Insurance.

If you choose to elect the reimbursable method of Unemployment Insurance financing, have the following document available as you complete your registration.

• Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe (DE 1PE) (PDF)

Additional Resources

Information Sheets

• Exempt Employment (DE 231EE) (PDF)
• Nonprofit and/or Public Entities (DE 231NP) (PDF)
• Specialized Coverage (Elective Coverage for Exempt Workers) (DE 231SC) (PDF)

Additional Information Sheets are available online at Payroll Taxes – Forms and Publications.

Other Resources

• Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC) (DE 1378F) (PDF)