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.
- 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 Nonemployee Compensation Form (1099-NEC) or a Miscellaneous Information 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.