Voluntary Plan Tax Reporting
A Voluntary Plan (VP) is considered a private short-term disability and family leave insurance plan. You can set up this option instead of using the State Disability Insurance (SDI) program. A VP provides short-term wage replacement when employees need time off for a disability or family leave.
If you have a VP instead of SDI, you must have approval from us. If you have an approved VP, you don’t need to send SDI contributions for employees covered under your plan. For more information, review Voluntary Plan FAQs or Employer’s Guide to Voluntary Plan Procedures (DE 2040) (PDF).
Note: If any employees choose to keep SDI instead of your plan, you still need to send their SDI payments to us.
File and Pay Taxes Online
California requires electronic filing and payment for your employment tax returns, wage reports, and payroll tax deposits. See our e-file and e-pay mandate page for more information
How to File Online
To file online, use e-Services for Business. It's a fast, easy, and secure way to manage your payroll tax accounts online.
What to Do If You Can’t File Online
If you can’t file online, you might qualify for a waiver. For more information on waiver requests, visit E-file and E-pay Mandate.
Fill out the E-File and E-Pay mandate Waiver Request (DE 1245W). Instructions for how to fill it out and where to send it are on the form.
Can't download or print? Call our Taxpayer Assistance Center at 1-888-745-3886 and our staff will help you.
Common VP Forms
Submit these common VP tax forms using e-Services for Business:
- Quarterly Contribution Return (DE 3D)
- Report quarterly wages and withholdings, and for the compute the VP assessment.
- VP employers must complete this form.
- Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
- Report wages for employees.
- Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE938)and Instructions (DE938I)
- Adjust wages, contributions, or Personal Income Tax (PIT) withholdings.
- File a claim for a refund.
For a full list of VP forms, visit Voluntary Plan Forms and Publications.
Need paper forms? Call our EDD Taxpayer Assistance Center at 1-888-745-3886 to order them.