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:
- Register, close, or re-open an employer payroll tax account.
- File, adjust, and print returns and reports.
- Make payments including Payroll Tax Deposit (DE 88), account payments, and Earnings Withholding Order payments.
- Protest Unemployment Insurance benefit charges or rates.
- Authorize a power of attorney.
- Report changes to your business.
- View notices and letters.
- Report new employees or independent contractors.
- Request a transfer of a reserve account.
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
To manage an employer payroll tax account, you must first enroll as an employer or a representative in e-Services for Business.
Enroll as an employer if you are the owner, officer, partner, executor, receiver, or trustee of a business.
Enroll as a Representative if one of the following applies to you:
- You are a third-party representative, such as a tax preparer, bookkeeper, agent, or accountant, enrolling to manage your client’s employer payroll tax account.
- 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:
For More Information
- Frequently Asked Questions
- View your payroll tax rates
- Submit a penalty waiver request
- Request or cancel an annual Employer’s Guide Mailing
- 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.