Accounting: EDD Reporting Requirements
EDD administers Unemployment Insurance, State Disability and Paid Family Leave Benefits. Under California law, you are required to report or notify EDD of certain information or events.
Below are required forms:
- Report of New Employee(s) (DE 34)
- Report of Independent Contractor(s) (DE 542)
- Payroll Tax Deposit (DE88)
- Quarterly Contribution Return and Report of Wages (DE 9)
- Quarterly Contribution Return and Report of Wages (continuation) (DE 9C)
Filing accurate and timely forms also assists the California Department of Child Support Services and the Department of Justice in the location of delinquent child support obligations.
The Report of New Employee(s) (DE 34) is required to be filed within twenty (20) days of the employee’s start date. If a terminated/ex-employee is rehired after 60 days since separation, you must report them on the New Employee form.
Most payroll services prepare and submit forms DE34, DE88, DE9, and DE9C on behalf of their clients but employers are responsible for Contractors form DE542.
Also, if you employ Household workers, you are required to fill forms:
- Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
- Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
You must pay your payroll taxes with form DE 3HW
This information is located on the EDD website www.edd.ca.gov. If you would like more information about due dates, penalties or how to file forms, go to www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm