California's New Employee Registry
As an employer, you play a vital role in the success of California’s New Employee Registry.
A New Hire Reporting Program
As an employer, you have a vital role in the success of California’s New Employee Registry.
Under the New Employee Registry program:
- Employers report their newly hired employees to the New Employee Registry. California matches new hire reports against child support records to help fine parents to set wage withholding orders or enforce existing orders.
- The information is also sent to the National Directory of New Hires to find late payments in other states. Nearly 30 percent of child support cases involve parents who do not live in the same state as their children.
California law defines a person as a rehire if both:
- The employer and employee relationship ended.
- The returning person had been separated from that same employer for at least 60 consecutive days.
Employers are required by law to report all newly hired or rehired employees to the New Employee Registry (NER) within 20 days of their start-of-work date. The start-of-work date is the first day services were performed for wages.
All California employers must report all of their new or rehired employees who work in California to the New Employee Registry within 20 days of their start-of-work date, which is the first day of work. Any employee who is rehired after a separation of at least 60 consecutive days must also be reported within 20 days. Employers who report electronically through e-Services for Business must submit two files each month 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.
You are required by law to report the following:
Employers must report:
- California employer payroll tax account number.
- Branch Code (complete only if employer was assigned a Branch Code number).
- Federal employer identification number.
- Business name and address.
- Contact person and phone number.
Employees must provide:
- First name, middle initial, and last name.
- Social Security number.
- Home address.
- Start-of-work date.
Use e-Services for Business to submit a Report of New Employee(s) (DE 34).
Submit a paper report of new employees by mail or fax using one of the following options:
- Download a fill-in DE 34 form.
- Order the DE 34 form from our Online Forms and Publications.
- Use our Print Specifications to use computer or laser generated alternate forms.
- Call the Taxpayer Assistance Center at 1-888-745-3886 to get a form.
- Visit your nearest Employment Tax Office to pick up a form.
- Create your own form with all of the required information.
If you are submitting a copy of the employee’s W-4 form, you must also add to the W-4:
- The employee’s start-of-work date.
- Your California employer payroll tax account number.
- Your Federal Employer Identification Number (FEIN).
Mail or fax your paper DE 34 to:
Employment Development Department
PO Box 997016, MIC 96
Sacramento, CA 95799-7016
Fax your form to 1-916-319-4400.
Employers hiring in more than one state can choose to electronically report all newly hired employees to one state in which they have employees. Multistate employers who choose to file to one state must notify the federal Department of Health and Human Services’ Office of Child Support Enforcement.
If employers don’t report the hiring or rehiring of an employee within the time required a penalty may be charged of $24 for each unreported employee.
Note: A penalty of $490 may be charged, if the failure to report is an intentional agreement between the employer and employee to not supply the required information or to supply a false or incomplete report.
For more information, review the following:
- FAQs - California New Employee Registry.
- Electronic Filing Guide for New Employee Registry (DE 340).
Call us at 1-916-657-0529, Monday through Friday, from 8 a.m. to 5 p.m., Pacific time. Or, call the Taxpayer Assistance Center at 1-888-745-3886 for support.