Public School Employers

The information needed to successfully complete your registration is based on the type of business you operate. Register your business and submit any supporting documents online with e-Services for Business.

Registration Process

In the registration process, you will be asked a series of questions. Gather the following information and have it available as you complete your application.

  • Name and Social Security number - all principal officers and administrators.
  • Physical business address and mailing address.
  • Business phone number.
  • Valid email address (contact person and business).
  • County where business is located.
  • Date of first payroll when wages exceed $100.
  • Nine-digit federal employer identification number (FEIN) - a FEIN can be obtained by going to the IRS website.
  • Industry Description - What is the industry, product, or service that represents the greatest portion of your sales or revenue?
  • Previous EDD employer payroll tax account information, if applicable.
  • Business Name - as recorded with the California Secretary of State (SOS).
    • Provide the following information, access California Secretary of State to confirm information, as needed:
      • Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
      • SOS ID Number
        • Corporation: Seven-digit California Corporation ID number
        • Limited Liability Company (LLC): 9- or 12-digit California Secretary of State (SOS) ID number
    • Doing Business As (DBA), if applicable.
  • Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

Use e-Services for Business to apply for your employer payroll tax account number and be prepared to attach any applicable supporting documentation. It’s fasteasysecure, and available 24 hours a day, 7 days a week.

1. Create a username and password

  • Go to e-Services for Business.
  • Select Enroll.
  • Enter the required information and select Next.
  • Choose your security questions and answer each question, then select Continue.
  • Review the Enrollment Summary and print a copy for your records, then select Submit.
  • Select the verification link in the email we sent you to complete the enrollment process.

Important: If you do not verify your email address within 24 hours, you will need to restart the enrollment process.

2. Log in to e-Services for Business

  • Select New Employer, then select Next.
  • Select Register for Employer Payroll Tax Account Number.
  • Complete the online registration application.
  • Select Submit.

Assembly Bill (AB) 644, passed by the Legislature on January 19, 1978, gives school districts in California the following options when choosing a finance method:

Contribution Method

  • New employers pay 3.4 percent for up to three years plus 0.1 percent of taxable wages for the Employment Training Fund (ETT). Based on the employer’s experience rating, the Unemployment Insurance (UI) rate could increase to a maximum of 6.2 percent.
  • The rate is applied against calendar year taxable wages of $7,000 for each employee.
  • The benefits resulting from claims where employees quit without good cause, or are fired for work-connected misconduct will not result in direct charges to the employer's account. These circumstances must be established by each employer answering their claim notices. This conserves the employer's reserve account; thereby contributing to a lower basic rate.
  • The Employment Development Department (EDD) assigns one account number for reporting purposes. The account is subject to reporting wages for UI, ETT, Personal Income Tax (PIT), and State Disability Insurance (SDI) (required).
  • The Contribution Rate method option may be dropped at the end of any calendar quarter, and the liability ends with the last contribution payment.

Cost Reimbursement Method

  • Individual Reimbursement Account
    • The school district agrees to reimburse the UI Trust Fund for every dollar of UI benefits paid to ex-employees.
    • The EDD assigns one account number for reporting purposes. The account is subject to reporting wages for UI, PIT, and SDI (if elected).
  • Joint Reimbursement Account
    • The school district joins a group of public entities and account for all wages, contributions, and benefits attributable to the public entities in the group. A single contribution rate is set for all entities in the account. This group agrees to reimburse the UI Trust Fund for every dollar of UI benefits paid to ex-employees.
    • The EDD assigns one account number for reporting purposes. The account is subject to reporting wages for UI, PIT, and SDI (if elected).
  • Both of the Cost Reimbursement methods may be canceled during January of any year, after being in effect for a minimum of FIVE COMPLETE CALENDAR YEARS. The school district retains liability for ALL benefits paid on wages reported under the method. This liability could accrue for as much as three years after cancellation of either of these methods of financing.

Supporting documentation

School Employees Fund Method

Only public non-profit school entities K-12, Community Colleges, County Offices of Education, Regional Occupational Programs, Joint Powers of Authority, and Charter Schools can participate in the School Employees Fund. For more information, visit School Employees Fund.

  • The UI contribution rate is set based on costs incurred by all participants in the Fund and the Fund balance on December 31 of the applicable year. All school districts will have the same UI contribution rate for the State Fiscal Year.
  • A Local Experience Charge (LEC) with an individual employer rate of 0, 5, 10, or 15 percent is applied to total UI benefits paid in a quarter. New employers pay at the 10 percent rate for the first three full fiscal years and then based on the employer’s experience rating thereafter.
  • Allows school districts to pool their unemployment experience with those of all other schools in the State, thereby stabilizing the basic costs.
  • Provides for a payment of $2.00 per covered employee, per year to county superintendents for all school districts participating in the Fund to support a claims management system.
  • The EDD assigns one to three account numbers for reporting purposes. Separate reporting forms are required for each account assigned.
  • If the employer elects to leave the Fund, all monies are left in the Fund. Once CANCELED, this option may NOT be subsequently re-elected for 10 YEARS FROM THE TERMINATION DATE OF THE ELECTION.
    • This method may be canceled or a different UI financing method selected during January of any year, after the SEF method has been in effect for a minimum of TWO COMPLETE CALENDAR YEARS. After cancellation, the SEF participant remains liable for all benefits paid on wages reported under this method of financing. This liability could accrue for as much as three years after cancellation. If the employers elect to leave the School Employee Fund, all monies are left in the fund and will not be transferred or refunded.

Supporting documentation

Additional Resources

Information Sheets

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

Other Resources