Step 6: File Tax Returns and Wage Reports

  • 1. Register as an Employer
  • 2. Get Your Information in Order
  • 3. Register for a Payroll Tax Account
  • 4. Report Employees and Independent Contractors
  • 5. Withhold and Pay Payroll Taxes
  • 6. File Tax Returns and Wage Reports
  • 7. Provide Required Notices

Employers are required to report specific information on a regular basis. For complete guidance, see the California Employer’s Guide (DE 44) (PDF). EDD also offers free webinars to help you comply with California payroll tax laws.

Every quarter, you must:

  • File a Quarterly Contribution Return and Report of Wages (DE 9)
  • File a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)

These reports are due on:

  • January 1
  • April 1
  • July 1
  • October 1

Use e-Services for Business, Express Pay, or other electronic file and pay options to meet the e-file and e-pay mandate for employers

For more information, see Required Filings and Due Dates.

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