Reporting Requirements

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.