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)
• 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.