New Employer Resources

As a new employer, the following steps ensure you meet your employer reporting and tax payment obligations. Find resources and information about how to electronically submit employment tax returns, wage reports, and payroll tax deposits.

Step 1

You are a subject employer if you pay wages for employment to one or more people in excess of $100 during any calendar quarter.

Note: If you pay wages to people who work in or around your home, you may be considered a household employer. Refer to the Household Employer’s Guide (DE 8829).

Step 2

Register for an EDD employer payroll tax account number online at e Services for Business. You must register with the EDD within 15 days of becoming a subject employer. A commercial employer is a business connected with commerce or trade, operating primarily for profit. We will assign you an eight-digit employer payroll tax account number to identify your business when reporting and paying payroll taxes. Include your employer payroll tax account number on all deposits, returns, and correspondence submitted to us. For additional information and registration options, refer to the California Employer's Guide (DE 44) page 7.

Step 3

Report new employees using the online Report of New Employee(s) (DE 34) at e-Services for Business within 20 days of the employee’s start-of-work date. All employees who are newly hired, rehired after a separation of at least 60 consecutive days, or returning to work from a furlough, separation, leave of absence without pay, or termination must be reported. If you acquire an ongoing business and employ any of the former owner’s workers, these employees are considered new hires, and you must report them to the EDD’s New Employee Registry. For additional information and available reporting methods for reporting new employees, refer to the California Employer's Guide (DE 44) page 53.

• Report independent contractor information using the online Report of Independent Contractor(s) (DE 542) at e-Services for Business within 20 days of either paying an independent contractor $600 or more for services performed or entering into a contract for $600 or more, whichever is Independent contractor information must be reported to the EDD. For additional information and available reporting methods for independent contractor reporting, refer to the California Employer's Guide (DE 44) page 55.
• Provide your employees with pamphlets on employee withholdings, Unemployment Insurance (UI), Disability Insurance (DI), and Paid Family Leave (PFL). For additional information on employee pamphlets, refer to the California Employer's Guide (DE 44) page 72.
• Post an employee notice with UI, DI, and PFL claim and benefit This notice should be posted in a prominent location, easily seen by your employees. The appropriate notice will be sent to you after you register. For additional information on employee notices, refer to the California Employer's Guide (DE 44) page 72.

Step 4

Make your Payroll Tax Deposits (DE 88) payments for UI, Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax (PIT) online at e-Services for Business. Your SDI and PIT withholdings deposit due dates are based on your federal deposit schedule and the amount of accumulated PIT that you have withheld. Your UI and ETT payments are due quarterly. For additional information about deposit requirements, refer to the California Employer's Guide (DE 44) pages 58 and 59.

Step 5

File a Quarterly Contribution Return and Report of Wages (DE 9) online at e-Services for Business to reconcile the tax and withholding amounts with your DE 88 deposits for the quarter. Also, file a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) to report total subject wages paid, PIT wages, and PIT withheld for each employee for the quarter.

These reports are due on January 1, April 1, July 1, and October 1 of each year. These reports must be submitted even if you have no payroll during a calendar quarter. For additional information and available filing options, refer to the California Employer's Guide (DE 44) pages 62 and 63.

Failure to complete the above steps on time may result in penalty and interest charges. Assembly Bill (AB) 1245 requires all employers to submit their employment tax returns, wage reports, and payroll tax deposits electronically. e-Services for Business is the fast, easy, and secure way to manage your employer payroll tax account online. For information on your federal employment tax reporting requirements, access the IRS website or contact the IRS at 1-800-829-4933.

Step 6

California employers are required by law to have workers' compensation insurance, for more information visit the Depart of Industrial Relations online at DWC employer information (ca.gov).

• California Employer’s Guide (DE 44) (PDF)
• Household Employer’s Guide (DE 8829) (PDF)
• For Your Benefit: California’s Programs for the Unemployed (DE 2320)
• Disability Insurance Provisions Brochure (DE 2515)
• e-Services for Business, File and Pay Online (DE 159) (PDF)
• Notice to Employees (DE 1858)
• Disability Insurance Elective Coverage Brochure (DE 2565)
• Notice To Employees - Unemployment Insurance Benefits (DE 1857D)
• California Employer Advisory Council Marketing Brochure (DE 8144)
• Employer Welcome Letter (DE 465) (PDF)
• Employer of Household Worker Election Notice (DE 89)
• Notice to Employees, Unemployment Insurance, Disability Insurance and Paid Family Leave Benefits (DE 1857A)
• Avoid Unplanned Tax Liabilities (DE 573) (PDF)
• Employers’ Bill of Rights (DE 195) (PDF)
• Information Sheet: E-file and E-pay Mandate for Employers (DE 231EM)
• Information Sheet: Employment (DE 231) (PDF)
• Information Sheet: Wages (DE 231A) (PDF)
• Information Sheet: Household Employment (DE 231L) (PDF)
• Information Sheet: Elective Coverage for Employers and Self-Employed Individuals (DE 231EC) (PDF)
• Fact Sheet – Payroll Taxes (DE 8714E) (PDF)

These forms can be submitted online through e-Services for Business:

• Quarterly Contribution Return and Report of Wages (DE 9)
• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
• Payroll Tax Deposit (DE 88)
• Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
• Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
• Report of New Employee(s) (DE 34) (PDF)
• Report of Independent Contractor(s) (DE 542) (PDF)

• What Are State Payroll Taxes?
• Reporting Requirements
• File and Pay Options
• e-Services for Business
• Rates, Withholding Schedules, and Meals and Lodging Values
• Payroll Tax Seminars
• Employment Status (ca.gov)
• Correct Prior Reports, Returns, or Deposits
• Determine Taxable Wages and Calculate Taxes Due