California's New Employee Registry

California employers must report all of their new or rehired employees who work in California to the NER within 20 calendar days of their start-of-work date, which is the first day services were performed for wages. Any employee who is rehired after a separation of at least 60 consecutive days must also be reported within 20 calendar days. Employers who report electronically through e-Services for Business must submit two monthly reports 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:

Employer Information:

• EDD eight-digit employer payroll tax account number.
• Branch Code (complete only if the employer was assigned a Branch Code number).
• Federal Employer Identification Number (FEIN).
• Business name and address.
• Contact person and phone number.

Employee Information:

• First name, middle initial, and last name.
• Social Security number (SSN).
• Home address.
• Start-of-work date.

Online

Use e-Services for Business to submit a Report of New Employee(s) (DE 34). It’s fast, easy, and secure.

Mail or Fax

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 ourOnline 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 the required information.

An additional option to sending in a paper DE 34 form is to submit a copy of the employee’s federal Employee’s Withholding Certificate, (Form W-4) form and/or the state Employee’s Withholding Allowance Certificate (DE 4). If using this option, you must add the following to the W-4 and/or DE 4:

• The employee’s start-of-work date.
• Your California employer payroll tax account number.
• Your Federal Employer Identification Number (FEIN).

Mail your paper DE 34 to:

Employment Development Department
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016

Fax your paper DE 34 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 in one state must notify the U.S Department of Health and Human Services’ Office of Child Support Services.

If employers do not report the hiring or rehiring of an employee within the time required, a penalty of $24 for each unreported employee may be charged.

Note: A penalty of $490 may be charged if the failure to report is an intentional agreement between the employer and employee not to supply the required information or to supply a false or incomplete report.

• FAQs – e-services for Business
• FAQs – California New Employee Registry.
• Electronic Filing Guide for New Employee Registry Program (DE 340).

Contact Us

For additional assistance Monday through Friday, from 8 a.m. to 5 p.m., Pacific time:

• New Employee Registry at 1-916-657-0529
• Taxpayer Assistance Center at 1-888-745-3886