Instructions for Completing the 
                                   Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) 
The Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) (PDF) (edd.ca.gov/pdf_pub_ctr/de9adj.pdf) is 
used to request corrections to a previously reported Quarterly Contribution Return and Report of Wages (DE 9) 
and/or Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C).  
You can also file adjustments to previously filed returns through the Employment Development Department (EDD) 
e-Services for Business   (edd.ca.gov/e-Services_for_Business). For      assistance, please contact the Taxpayer
Assistance Center at 1-888-745-3886 (voice) or TTY 1-800-547-9565.
Use the following chart to determine when and how you should notify the EDD of adjustments. 
(Instructions for completing the DE 9ADJ begin on page 2.)  
       Type of Adjustment                                         How to Make Adjustment
Underpaid Unemployment               Submit a Payroll Tax Deposit (DE 88)* 
Insurance(UI), Employment Training  (edd.ca.gov/Payroll_Taxes/Required_Filings_and_Due_Dates.htm) and pay the 
Tax (ETT), State Disability          amount due, including penalty and interest 
Insurance (SDI), and/or Personal     (edd.ca.gov/Payroll_Taxes/Interest_Rate.htm).  
Income Tax (PIT) prior to filing the 
DE 9 for the quarter.                Indicate the pay date on the DE 88. The penalty amount is 15% of the portion of the 
                                     payment that is late (penalty is 10% for periods prior to 3rd quarter 2014). 
Overpaid UI, ETT, SDI, and/or PIT  On the next DE 88* for the same calendar quarter, reduce the amount of taxes due 
on a DE 88 prior to filing the DE 9  by the amount of the overpayment. Do not show credits (negative amounts) on the 
for the quarter.                     DE 88*. If you cannot reduce the overpayment on your next deposit within the 
                                     quarter, claim the amount overpaid on line J of your DE 9 when you file your return 
                                     for the quarter. 
Overpaid UI, ETT, SDI, and/or PIT  Claim the amount overpaid on line J when you file your DE 9 for the quarter. 
on a DE 88 prior to filing the DE 9 
for the quarter and you cannot 
reduce the overpayment on your 
next deposit within the quarter. 
Allocated the wrong amounts to       Do not adjust. The EDD will make the necessary adjustments at the end of the 
specific funds on a DE 88.           quarter when you file your DE 9.  
Reported incorrect UI, ETT, SDI,     Complete sections I, II, III, and V of the DE 9ADJ. If taxes are due, send a payment 
and/or PIT information on the DE 9.  with the DE 9ADJ for the additional tax amount plus penalty and interest. Also, 
                                     complete section IV (items A and C) of the DE 9ADJ if a correction is needed to the 
                                     DE 9C for the quarter. 
Did not report employee(s) on a      Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ. If taxes are 
previously filed DE 9 and DE 9C.     due, send a payment with the DE 9ADJ for the additional tax amount plus penalty 
                                     and interest.  
Reported employee(s) on a            Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ. 
previously filed DE 9 and DE 9C in 
error. 
Reported incorrect wage and/or PIT  Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages 3 
withholding information on a         through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line 
previously filed DE 9C.              adjustments. Also, complete section III of the DE 9ADJ if a correction is needed to 
                                     the DE 9 for the quarter.  
Reported incorrect employee Social  Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages 3 
Security number (SSN) and/or name  through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line 
on a previously filed DE 9C.         adjustments.  
No SSN reported for employee(s)      Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages 3 
on a previously filed DE 9C.         through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line 
                                     adjustments. 
Incorrect wage plan code(s)          Complete sections I, II, IV (items A and B, or items A and C), and V. If correcting 
reported on the DE 9C.               wage plan codes for all employees, complete items A and B in section IV. If 
                                     correcting the wage plan codes for individual employees, complete Items A and C in 
                                     section IV (C1 through C6 and C9) for each affected employee.  
                                     Refer to the Information Sheet: Reporting Wage Plan Codes on Quarterly Wage 
                                     Reports and Adjustments (DE 231WPC )(PDF)        
                                     (edd.ca.gov/pdf_pub_ctr/de231wpc.pdf) for information on wage plan codes and 
                                     which wage plan code corrections do not need to be reported. 
*As of January 1, 2018, all employers are required to electronically submit payroll tax deposits to the EDD to avoid noncompliance
penalties. You can submit payments online through e-Services for Business (edd.ca.gov/e-Services_for_Business) to comply with the
e-file and e-pay mandate (edd.ca.gov/EfileMandate).
DE 9ADJ-I Rev. 7 (1-23) (INTERNET)                    Page 1 of 5                                                 CU 

Instructions for Completing the DE 9ADJ 

General Reminders: 
• If you over withheld PIT from your employee(s) during the prior year and have issued a Wage and Tax
  Statement (Form W-2) to your employee(s), do not refund the PIT over withholdings to the employee nor
  change the PIT withholding amount on the Form W-2. The employee(s) will receive a credit when they file their
  California personal income tax return with the California Franchise Tax Board (ftb.ca.gov). Do not file a claim for
  refund with the EDD.
• The EDD cannot process adjustment forms if you have not filed the DE 9 and/or DE 9C for the quarter.
• Do not report negative amounts. If amounts were reported incorrectly, complete the adjustment form(s) for the
  quarter(s) in which the information was reported incorrectly.
• Complete one DE 9ADJ per quarter. DE 9ADJ forms submitted with annual amounts will not be processed.
• Statute of Limitations: A claim for refund must be filed within 3 years of the last timely date of the quarter being
  adjusted, 6 months after an assessment becomes final, or 60 days from the date of the overpayment, whichever
  date occurs later.

Line Item Instructions 
Check the Box That Applies: Mark the box that indicates the forms that you are correcting on the DE 9ADJ. Most 
adjustments to wages and withholdings will require the correction of amounts reported on the DE 9 and DE 9C for the 
quarter. 

Section I: Employer Information 
Enter the business name, address, quarter (two digits for the year and one digit for the quarter), and the eight-digit 
employer payroll tax account number that needs to be adjusted. Complete one DE 9ADJ per quarter.  

Section II: Reason for Adjustment 
Enter a detailed reason for the adjustment that is being requested. If additional space is needed, attach an additional 
page or correspondence. A detailed reason must be provided for all adjustments requested.  

Section III: Request to Adjust the DE 9 
Complete section III of the DE 9ADJ if you need to adjust the amounts previously reported on your DE 9 or the most 
recent adjustment form. If a correction is also needed to the DE 9C, complete section IV.    

For Lines A Through G 
Column 1: Enter the amounts previously reported on your DE 9 or your most recent adjustment form in the 
          appropriate fields for lines A through G. Complete all fields in column 1, even if there are no changes to 
          the amounts. The adjustment form will be returned to you if these amounts do not match the amounts 
          previously reported to the EDD or if the DE 9 has not been filed for the quarter. 
Column 2: Enter the total amounts that you should have reported for the quarter for all employees in the 
          appropriate fields for lines A through G. Complete all fields in column 2, even if there are no changes to 
          the amounts. 
Column 3: Calculate the difference between the amounts reported in each field in column 1 and column 2 and 
          enter the amounts in the respective fields in column 3. If the difference is zero, leave the field in column 
          3 blank or enter 0.00. 
Line H, Subtotal: Add the amounts for lines D, E, F, and G and enter the total in the appropriate field on line H. 

Line I, Erroneous SDI Deductions Not Refunded: Enter any erroneous SDI deductions that have not been refunded 
to your employees. Since SDI deductions (including Paid Family Leave [PFL] amounts) are employee contributions, the 
EDD cannot refund these contributions to you unless the erroneous deductions have been refunded to the employee(s). 
If the overpayment has not been refunded because the employee(s) are no longer employed and you are unable to 
locate them, attach a letter with the employee(s) name, SSN, last known address, and the amount of SDI not refunded.  

DE 9ADJ-I Rev. 7 (1-23) (INTERNET)                Page 2 of 5 

Line J, Contributions and Withholdings Paid: Enter the total contributions and withholdings previously paid to the 
EDD for the quarter. Do not include penalty and interest amounts.  

Line K, Total Taxes Due or Overpaid: Add the Subtotal (line H, column 2) plus Erroneous SDI Deductions Not 
Refunded (line I) minus Contributions and Withholdings Paid for the Quarter (line J). If a balance is due, calculate 
the Penalty (line L) and Interest (line M). Credits under $10 will not be refunded unless requested in writing. 
Item K must be completed for all refund requests.  

Line L, Penalty: If a balance is due for the quarter, calculate the penalty due. The penalty amount is 15% of the amount 
on line K (penalty is 10% for the periods prior to the 3rd quarter 2014).  

Line M, Interest: If a balance is due for the quarter, calculate the interest due on the total of the amount on line K plus 
line L. Since the interest rate changes periodically, visit Interest Rate (edd.ca.gov/Payroll_Taxes/Interest_Rate.htm) for 
the daily interest rate or call the Taxpayer Assistance Center at 1-888-745-3886. 

Line N, Total Due: Add the Total Taxes Due (line K) plus Penalty (line L) and Interest (line M) and pay the total due. 

Line O, SDI and PIT Overpayments: If you are requesting a credit adjustment (decreasing the amounts previously 
reported) for SDI or PIT, you must answer the questions on line O for SDI and/or PIT. The adjustment form may be 
returned to you if these fields are not completed.  
 →    The EDD cannot issue a refund to you for SDI and PIT contributions, including PFL amounts, unless you first
      refund the erroneous deductions to the employee(s).
 →    If you are requesting a PIT credit for a prior year because you paid the EDD more than the amount withheld
      from the employee(s) and the correct PIT amount was reported on the Form(s) W-2 issued to the affected
      employees, attach a copy of the Form(s) W-2 to the DE 9ADJ. Only provide Form W-2 for impacted
      employees, otherwise your adjustment may be returned.
 →    The EDD will allow a PIT credit for the current calendar year, or the recently completed calendar year, and the
      Form W-2 has not been issued to the affected employee (prior to January 31).

Section IV: Request to Adjust the DE 9C 
Item A, DE 9C Grand Totals for the Quarter: Complete items A1-A3 for all DE 9C adjustments to report the correct 
grand totals for the quarter.  

Item A1: Enter the correct Grand Total Subject Wages, PIT Wages, and PIT Withheld for all employees for the quarter. If 
only correcting the grand totals previously reported on your DE 9C for the quarter, do not complete item C. 

Item A2: Enter the correct total number of employees, full-time and part-time, who worked during or received pay subject 
to UI for the pay period that includes the 12th day of the calendar month. 

Item A3: Enter the correct total number of wage lines reported for the quarter. Do not include employees with no wages 
or withholdings.  

Item B, Wage Plan Code Corrections for All Employees: Complete item B only when you are requesting a correction to 
the wage plan code for all employees. Provide the number of employees with the incorrect wage plan codes, the wage 
plan code previously reported for the employees, and the correct wage plan code in the spaces provided in item B. Do not 
complete item C if no other corrections are needed to the employee wage lines. See the example on page 4. 

Item C, Individual Wage Line Adjustments:    Enter the information that should have been reported for each employee 
in fields C1-C6. Complete the information in fields C7-C9 (previously reported) only for employee name, SSN, or 
corrections to wage plan codes. Required fields are noted on item C of the adjustment form. Attach additional adjustment 
pages, if needed.  

 →    Include only the employee wage lines that need to be corrected.
 →    Make corrections to the quarter(s) in which the information was originally reported. Do not report negative
      amounts.
 →    If you have adjustments in multiple quarters, complete a separate DE 9ADJ form for each quarter.

DE 9ADJ-I Rev. 7 (1-23) (INTERNET)                          Page 3 of 5 

Section V: Declaration         
The employer or an authorized individual must sign and print their name in section V and should include their title, 
current contact phone number, email address, and the date signed. Adjustment requests will not be processed 
without a signature.  

Mail Completed Form 
When all sections of the DE 9ADJ have been completed, mail all pages of the DE 9ADJ to the following address: 
Employment Development Department 
PO Box 989073 
West Sacramento, CA  95798-9073 

Example of Wage Plan Code Correction for All Employees (Item B) 
Example 1: To correct the wage plan codes for employees                           who were previously reported with an “R” wage plan code 
(which indicates that employees are exempt from SDI and were reported on an account that is subject to UI and SDI) 
but should have been reported with an “S” wage plan code.   

B. Wage Plan Code Correction for All Employees:                                   Enter Number of Employees: 100 Prior Plan Code: R
        Correct Plan Code:  S(Do not complete item C below if only adjusting wage plan codes for                           all employees.)

Examples of Individual Wage Line Adjustments in Section IV (Item C) 
Example 2: To add an employee not previously reported                             , enter the amounts that should have been reported for the 
employee in fields C1 to C6. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)                     C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx                     John Smith 
C3. Total Subject Wages       C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code  C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00                1200  00         50  00                             S 

Example 3: To remove an employee reported in error, enter 0.00 for fields C3 to C5. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)                     C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx                     John Smith 
C3. Total Subject Wages       C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code  C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
                        0  00               0  00                                 0  00 S 

Example 4: To adjust wages/PIT amounts previously reported, enter the amounts that should have been reported 
for the employee in fields C1 to C6. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)                     C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx                     John Smith 
C3. Total Subject Wages       C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code  C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1500  00                1200  00                                      0  00 S 

Example 5: To correct the name of an employee     , enter the information that should have been reported for the 
employee in fields C1 to C6 and enter the name previously reported in field C7. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)                     C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx                     John Smith                                                            Johnathan A Smith 
C3. Total Subject Wages       C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code  C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00                1200  00         50  00                             S 

Example 6: To correct an employee’s SSN, enter the information that should have been reported for the employee 
in fields C1-C6 and enter the SSN that was previously reported in field C8.                 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)                     C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx                     John Smith 
C3. Total Subject Wages       C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00                 1200  00                                     0  00 S             xxx-xx-1111

DE 9ADJ-I Rev. 7 (1-23) (INTERNET)                   Page 4 of 5

Example 7: To correct an employee’s name and SSN, enter the information that should have been reported for the 
employee in fields C1-C6. Enter the name that was previously reported in field C7 and the SSN that was previously 
reported in field C8. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)               C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx               John Smith                                                            Johnathan A Smith 
C3. Total Subject Wages C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00               1200  00     50  00                            S             xxx-xx-1111

Example 8: To report an SSN if no SSN was previously reported or if it was reported as 000-00-0000, enter the 
information that should have been reported for the employee in fields C1-C6 and enter 000-00-0000 in field C8. 
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)               C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx               John Smith 
C3. Total Subject Wages C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00               1200  00     50  00                            S             000-00-0000

Example 9: To correct the wage plan code for one or more employees, enter the information that should have 
been reported for the employee in fields C1-C6 and enter the previously reported wage plan code in field C9.         
C1. Social Security Number (SSN)  C2. Employee Name (First, Middle Initial, Last)               C7. Previously Reported Name (First, Middle Initial, Last) 
xxx-xx-xxxx               John Smith 
C3. Total Subject Wages C4. PIT Wages       C5. PIT Withheld                      C6. Plan Code C8. Previously Reported  SSN  C9. Previously Reported Plan Code 
            1200  00               1200  00     50  00                            S                               R 

DE 9ADJ-I Rev. 7 (1-23) (INTERNET)          Page 5 of 5