California's New Employee Registry

If you are a California employer, you must report all new or rehired employees who work in California to the NER within 20 calendar days of their start -of-work date, which is the first day the employee performed services for pay. You must report any employee who performs work in California, even if the employee lives outside the state.

This requirement applies to you regardless of the number of employees you have, including if you are:

• A business
• A state or local government agency
• A nonprofit organization
• A household employer

You must report an employee, even if they stop working before the 20-day deadline. This requirement applies to employees of all ages, including those who work:

• Less than a full day
• Part time
• Seasonally

Note: You do not have to report when an employee leaves your employment.

California law defines an employee as a rehire if both:

• The employer and employee relationship ended, and
• The returning employee had been separated from that same employer for at least 60 consecutive days.

Note: If you acquire an ongoing business and employ any of the former owner’s workers, these employees are considered new hires and should be reported to the NER. If you change your entity type (sole proprietorship to partnership, partnership to corporation, etc.), you do not need to report the workers that continue working for you.

You are required by law to report the following:

Employer Information:

• EDD eight-digit employer payroll tax account number.
• Branch Code, if EDD has assigned a Branch Code number.
• Federal Employer Identification Number (FEIN).
• Business name and address.
• Contact person’s name and phone number.

Employee Information:

• First name, middle initial, and last name.
• Social Security number (SSN).
• Home address.
• Start-of-work date.

Online

Use e-Services for Business to submit a Report of New Employee(s) (DE 34). It’s fast, easy, and secure. You may also report a large number of employees with this method.

If you report electronically through e-Services for Business, you must submit two monthly reports that are not less than 12 days and not more than 16 days apart. No report should be submitted if there are no new or rehired employees to report.

For information on reporting new employees, including how to upload a bulk return file when you have a large number of employees, refer to the Electronic Filing Guide for the New Employee Registry Program (DE 340) (PDF).

Mail or Fax

Submit a paper report of new employees by mail or fax using one of the following options:

• Download a fill-in DE 34 (PDF) form.
• Order the DE 34 form from our Online Forms and Publications.
• Use our Print Specifications (PDF) to use computer or laser generated alternate forms.
• Call the Taxpayer Assistance Center at 1-888-745-3886 to pick up a form.
• Visit your nearest Employment Tax Office to pick up a form.
• Create your own form with all the required information.

An additional option for sending in a paper DE 34 form is to submit a copy of the employee’s federal Employee’s Withholding Certificate (Form W-4) form or the state Employee’s Withholding Allowance Certificate (DE 4). If using this option, you must add the following to the W-4 or DE 4:

• The employee’s start-of-work date.
• Your California employer payroll tax account number.
• Your Federal Employer Identification Number (FEIN).

Mail your paper DE 34 to:

Employment Development Department
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016

Fax your paper DE 34 to:

1-916-319-4400.

If you hire in more than one state, you can choose to electronically report all newly hired employees to one state where you have employees instead of reporting them separately to each state. If you choose this option, you must notify the U.S Department of Health and Human Services’ Office of Child Support Services. For more information, refer to the New Hire Reporting – Answers to Employers’ Questions.

The State of California encourages multistate employers to report California employees to the NER. Doing so will help employers reduce unemployment insurance costs by detecting and preventing unemployment insurance overpayments and fraud.

If you do not report the hiring or rehiring of an employee within the time required, a penalty of $24 for each unreported employee may be charged.

Note: A penalty of $490 may be charged if the failure to report is an intentional agreement between you and the employee, not to supply the required information or to supply a false or incomplete report.