e-Services for Business

e-Services for Business is your fast, easy, and secure way to manage your employer payroll tax account online.

Features and Benefits

With e-Services for Business, you can:

Note: The Report of New Employee(s) (DE 34) and Report of Independent Contractor(s) (DE 542) can be filed from 5 a.m. to 12 midnight, (Pacific time), 7 days a week. All other services are available 24 hours a day, 7 days a week.

How to Enroll

Enroll as an employer if you are the owner, officer, partner, executor, receiver, or trustee of a business, to manage your employer payroll tax account.

Enroll as a Representative if one of the following applies to you:

• You are a third-party representative enrolling to manage your client’s employer payroll tax account such as a tax preparer, bookkeeper, agent, or accountant.
• You are an employee enrolling to manage your employer’s payroll tax account.
• You are only submitting the Report of Independent Contractor (s) (DE 542).

For instructions on how to enroll, visit:

• Enroll as an Employer
• Enroll as a Representative

For More Information

• Frequently Asked Questions
• View your payroll tax rates
• Submit a penalty waiver request
• Request an Annual Mailing of the CA Employer’s Guide (DE 44) or Household Employer’s Guide (DE 8829)

Video Tutorials

• Register for a California Employer Payroll Tax Account Number (YouTube)
  Note: Requests for a new employer payroll tax account number can take up to ten business days to complete. We may need more time for complex requests, accounts with tax exemptions, or specialized coverage. We may contact you if more information is needed to complete your request.
• File a Tax Return or Wage Report (YouTube)
  Includes information about these forms:
  • Employer of Household Worker(s) Quarterly Report of Wages and Withholding (DE 3BHW)
  • Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
  • Quarterly Contribution Return (DE 3D)
  • Quarterly Contribution Return and Report of Wages (DE 9) or Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
  • Quarterly Contribution Return for School Employers (DE 9423)
• Make a Payroll Tax Deposit (DE 88) Payment (YouTube)

Review the complete list of e-Services for Business Tutorials for more information.