Employers Depositing Only Personal Income Tax (PIT) Withholding (Including Payers of Pensions and Annuities)

Some employers are only required to withhold and remit (deposit) PIT. To determine if you are required to deposit PIT only or are subject to all payroll taxes, refer to the Information Sheets: Types of Employment (DE 231TE) (PDF) and Types of Payments (DE 231TP) (PDF). Exempt (not subject) employment/payments are also discussed on the Information Sheet: Exempt Employment (DE 231EE) (PDF).

If you need additional assistance, please call the Taxpayer Assistance Center at 1-888-745-3886.

Registration Process

During the registration process, you will be asked a series of questions. Gather the following information that applies to your business and have it available as you complete your application:

  • First payroll date wages paid exceeded $100.
  • Name and Social Security number of Individual Owners, Co-Owners, General Partners, Trustees, Administrators.
  • Name and Social Security number of all Officers, Members, Partners (Corporations, Limited Liability Company (LLC), Limited Liability Partnership (LLP), Limited Partnership (LP).
  • Previous EDD employer payroll tax account information.
  • Industry Description - What is the industry, product, or service that represents the greatest portion of your business?
  • Legal name of the Organization - Corporations, LLCs, LLPs, and LPs, enter exactly as it appears on your official registration documents.
    • Exact Legal Business Name as spelled and registered with Secretary of State (SOS) (Corporations, LLCs, LLPs, LPs).
    • California SOS Entity Number.
  • Doing Business As (DBA).
  • Nine-digit Federal Employer Identification Number (FEIN) - a FEIN can be obtained by going to the Internal Revenue Service (IRS) website and completing the Employer Identification Number application process.
  • Physical business location address and mailing address.
  • Business phone number and email address.
  • Contact person’s name, phone number, email address, address (if different from location or mailing address) for business. If the contact person is an outside accountant, agent, or tax representative, also complete and submit a Power of Attorney Declaration (DE 48).


Register as an Employer Depositing Only PIT Withholding

Enroll in e-Services for Business to register for your employer payroll tax account number. It's fast, easy, secure, and available 24 hours a day, 7 days a week.

Step 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.

Step 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.

Additional Resources

Information Sheets

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

Other Resources