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Employers: Payroll Tax Account Registration

If you operate a business and employ one or employees, you must register as an employer and set up an EDD payroll tax account within 15 days of paying more than $100 in wages in a calendar quarter. This will allow you to report and pay your payroll taxes. Your employer registration is based on the type of business you operate. Register your business and submit any supporting documents using e-services for Business.

Employer Types

Agriculture Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number. List all responsible parties (individual owners, co-owners, general partners).
Name and Social Security number. List all officers, members, partners (corporations, LLCs, LLPs, LPs).
Physical business address and mailing address.
Business phone number.
Email address (contact person and business).
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN)
- You can get a FEIN from the IRS if you do not already have one.
Industry Description (List the crop, commodity, or activity that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Visit California Secretary of State to confirm information, as needed:
- Exact Legal Business Name as spelled and registered with SOS (corporations, LLCs, LLPs, LPs)
  - SOS ID Number
    - Corporation: Seven-digit California Corporation ID number
    - Limited Liability Company (LLC): 9- or 12-digit California Secretary of State (SOS) ID number
- Doing Business As (DBA), if applicable.
Name, phone number, address (if different from business or mailing address) for business contact person.
List if you employ non-agricultural workers or not.

Register for an Employer Payroll Tax Account Number

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Additional Resources

Church and Religious Order Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number. List all responsible parties (individual owners, co-owners, general partners).
Name and Social Security number. List all officers, members, partners (corporations, LLCs, LLPs, LPs).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (What is the crop, commodity, or activity that represents the greatest portion of your sales or revenue?)
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:
- SOS ID Number

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log into e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Supporting Documentation:

Selection of Financing Method by a Non-Profit Organization Described in Section 501(c)(3) of the Internal Revenue Code (DE 1SNP) (PDF)

Provide a copy of the 501(c)(3) exemption letter (must include 170(b)(1)(A)(i) section of the Internal Revenue Code).

Application for Unemployment and Disability Insurance Elective Coverage for Employees Exempted Under the California Unemployment Insurance Code (DE 1378) (PDF)

Additional Resources

Commercial Employer-Individual Owners, Co-Ownerships, and General Partnerships

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number (all responsible parties).
Doing Business As (DBA), if applicable.
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue.)
Previous EDD employer payroll tax account information, if applicable.
Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Additional Resources

Commercial Employers-Corporations, Limited Liability Company (LLC), Limited Liability Partnerships (LLP), Limited Partners (LP)

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number. List all responsible parties (individual owners, co-owners, general partners).
Name and Social Security number. List all officers, members, partners (corporations, LLCs, LLPs, LPs).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the crop, commodity, or activity that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)

SOS ID Number

Corporation: Seven-digit California Corporation ID number
Limited Liability Company (LLC): 9- or 12-digit California Secretary of State (SOS) ID number

Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Additional Resources

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

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number (List all responsible parties (individual owners, co-owners, general partners, trustees, administrators).
Name and Social Security number. List all officers, members, partners (corporations, LLCs, LLPs, LPs).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
9-digit Federal Employer Identification Number (FEIN) (You can get a FEIN from the IRS if you don’t already have one).
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue).
Previous EDD account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:
- SOS ID Number.

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs).

Doing Business As (DBA), if applicable.
Name, phone number, address (if different from business or mailing address) for business contact person.

Register as an Employer Depositing Only PIT Withholding

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Additional Resources

Employers of Household Workers

Registration Process

For more information about this type of employment, visit Household Employer.

There are two types of household employers: annual and quarterly. To determine which type you should register as, review Two Types of Household Employers. You may be required to submit an Employer of Household Worker Election Notice (DE 89) (PDF).

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number (List all responsible parties).
Physical address where household workers provide service and mailing address.
Phone number associated with the physical address.
Valid email address (contact person and business).
Date of first payroll when wages exceed $750.
Date of first payroll when wages exceed $1000.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Name, phone number, address (if different from business or mailing address) for contact person of the employer of household workers.

Register for an Employer Payroll Tax Account Number

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

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Additional Resources

Indian Tribe Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number (List all principal officers and administrators).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
County where business is located.
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)

SOS ID Number

Corporation: Seven-digit California Corporation ID number
Limited Liability Company (LLC): 9- or 12-digit California Secretary of State (SOS) ID number

Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

Use e-Services for Business to apply for your employer payroll tax account number and be prepared to attach any applicable supporting documentation. It’s fast, easy, secure, and available 24 hours a day, 7 days a week.

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Supporting Documentation

Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe (DE 1PE) (PDF)
Application for Unemployment and Disability Insurance Elective Coverage for Employees Exempted Under the California Unemployment Insurance Code (DE 1378) (PDF), if applicable.
Application for Elective Coverage of Disability Insurance Only - Local Public Entities and Indian Tribes (DE 1378M) (PDF), if applicable.
Application for Elective Coverage of State Disability Insurance ONLY (DE 1378N) (PDF), if applicable.
Tribal Registry information (information from the US Department of the Interior of the Federal Register website that shows/identifies the tribe as being recognized by the federal government as a Native American Indian Tribe).

Additional Resources

Non-Profit Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number. List all responsible parties (individual owners, co-owners, general partners, corporations, LLCs, LLPs, LPs).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN), You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
SOS ID Number

Corporation: Seven-digit California Corporation ID number
Limited Liability Company (LLC): 9- or 12-digit California Secretary of State (SOS) ID number

Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Supporting Documentation

Selection of Financing Method by a Nonprofit Organization Described in Section 501(c)(3) of the Internal Revenue Code (DE 1SNP)
Provide a copy of the 501(c)(3) exemption letter (must include 170(b)(1)(A)(i) section of the Internal Revenue Code)

Additional Resources

Public Entity Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application:

Name and Social Security number (List all principal officers and administrators).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
Date of first payroll when wages exceed $100.
9-digit Federal Employer Identification Number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:
- SOS ID Number

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

Use e-Services for Business to apply for your employer payroll tax account number and be prepared to attach any applicable supporting documentation. It’s fast, easy, secure, and available 24 hours a day/7 days a week.

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Supporting Documentation

Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe (DE 1PE) (PDF)
Employers Depositing Only Personal Income Tax Withholding Registration and Update Form (DE 1P) (PDF), if applicable.
Provide a copy of board resolution minutes indicating election of State Disability Insurance.

Additional Resources

Public School Employers

Registration Process

Before you register, gather the following information and have it ready as you complete your application.

Name and Social Security number (List all principal officers and administrators).
Physical business address and mailing address.
Business phone number.
Valid email address (contact person and business).
County where business is located.
Date of first payroll when wages exceed $100.
Nine-digit federal employer identification number (FEIN). You can get a FEIN from the IRS if you don’t already have one.
Industry Description (List the industry, product, or service that represents the biggest portion of your sales or revenue).
Previous EDD employer payroll tax account information, if applicable.
Business Name as recorded with the California Secretary of State (SOS).
Access California Secretary of State to confirm information, as needed:
- SOS ID Number

Exact Legal Business Name as spelled and registered with SOS (Corporations, LLCs, LLPs, LPs)
Doing Business As (DBA), if applicable.

Name, phone number, address (if different from business or mailing address) for business contact person.

Register for an Employer Payroll Tax Account Number

1. Create a username and password.

Go to e-Services for Business.
Select Enroll.
Enter the required information and select Next.
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.

2. Log in to e-Services for Business.

Select New Customer.
Select Register for Employer Payroll Tax Account Number.
Complete the online registration application.
Select Submit.

Assembly Bill (AB) 644, passed by the Legislature on January 19, 1978, gives school districts in California the following options when choosing a finance method:

Contribution Method

New employers pay 3.4 percent for up to three years plus 0.1 percent of taxable wages for the Employment Training Fund (ETT). Based on the employer’s experience rating, the Unemployment Insurance (UI) rate could increase to a maximum of 6.2 percent.
The rate is applied against calendar year taxable wages of $7,000 for each employee.
The benefits resulting from claims where employees quit without good cause, or are fired for work-connected misconduct will not result in direct charges to the employer's account. These circumstances must be established by each employer answering their claim notices. This conserves the employer's reserve account; thereby contributing to a lower basic rate.
We assign one account number for reporting purposes. The account is subject to reporting wages for UI, ETT, Personal Income Tax (PIT), and State Disability Insurance (SDI) (required).
The Contribution Rate method option may be dropped at the end of any calendar quarter, and the liability ends with the last contribution payment.

Cost Reimbursement Method

Individual Reimbursement Account

The school district agrees to reimburse the UI Trust Fund for every dollar of UI benefits paid to ex-employees.
The EDD assigns one account number for reporting purposes. The account is subject to reporting wages for UI, PIT, and SDI (if elected).

Joint Reimbursement Account

The school district joins a group of public entities and accounts for all wages, contributions, and benefits attributed to the public entities in the group. A single contribution rate is set for all entities in the account. This group agrees to reimburse the UI Trust Fund for every dollar of UI benefits paid to ex-employees.
The EDD assigns one account number for reporting purposes. The account is subject to reporting wages for UI, PIT, and SDI (if elected).

Both of the cost reimbursement methods may be canceled during January of any year, after being in effect for at least five calendar years. The school district maintains liability for all benefits paid on wages reported under the method. This liability can accrue for up to three years after cancellation of either of these financing methods.

Supporting Documentation

Selection of Financing Method by a Non-Profit Organization (DE 1SNP) (PDF)
Provide a copy of 501(c)3 exemption letter.

School Employees Fund Method

Only public non-profit school entities including K-12, Community Colleges, County Offices of Education, Regional Occupational Programs, Joint Powers of Authority, and Charter Schools can participate in the School Employees Fund. For more information, visit School Employees Fund.

The UI contribution rate is set based on costs incurred by all participants in the fund and the fund balance on December 31 of the applicable year. All school districts will have the same UI contribution rate for the state fiscal year.
A Local Experience Charge (LEC) with an individual employer rate of 0, 5, 10, or 15 percent is applied to total UI benefits paid in a quarter. New employers pay 10 percent for the first three fiscal years, and then pay based on the employer’s experience rating.
Allows school districts to combine their unemployment experience with those of all other schools in the California, which stabilizes the basic costs.
Provides for a payment of $2.00 per covered employee, per year to county superintendents for all school districts participating in the Fund to support a claims management system.
We assign one to three account numbers for reporting purposes. Separate reporting forms are required for each account assigned.
If the employer chooses to leave the fund, all monies are left. Once canceled, this option cannot be re-elected for 10 years from the termination date.

This method can be canceled or a different UI financing method selected during January of any year, after the SEF method has been in effect for a minimum of two calendar years. After cancellation, the SEF participant remains liable for all benefits paid on wages reported under this method of financing. This liability can accrue for up to three years after cancellation. If the employers choose to leave the School Employee Fund, all monies are left in the fund and will not be transferred or refunded.

Supporting Documentation

Selection of Financing Method and Election to Cover Excluded Services (DE 1SE) (PDF)
Employers Depositing Only Personal Income Tax Withholding Registration and Update Form (DE 1P) (PDF), if applicable.
Application for Elective Coverage of State Disability Insurance ONLY (DE 1378N) (PDF), if applicable.
Provide a copy of Charter (if a Charter School).
Memorandum of Understanding, if applicable.
Corporate bylaws, if incorporated.
Articles of Incorporation, if incorporated.

Additional Resources

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

Stay Up-to-Date

Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.