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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) Page 1 of 5 CU

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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) Page 2 of 5

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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) Page 3 of 5

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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.

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.

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.

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

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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.

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.

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.

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

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