You are a California employer when you pay 

                                                                                       wages in excess of $100 in a calendar quarter.

                                                   California              Did you know?                                          How will I know what 
                                                                           Employers are required to:                             amounts to withhold from 
                                                   Payroll Taxes           • Post the        Notice to Employees (DE 1857A)       my employee’s paycheck?
                                                                                       (PDF) (edd.ca.gov/pdf_pub_ctr/de1857a.     The Employment Development 
                                                                                       pdf) to notify employees of their          Department (EDD) publishes SDI Rates 
                                                   What every new employer                                                        and California Withholding Schedules 
                                                                                       Unemployment Insurance (UI) and/or 
                                                   needs to know!                      State Disability Insurance (SDI) benefits. (edd.ca.gov/Payroll_Taxes/Rates_and_
                                                                                       Visit Required Notices and Pamphlets       Withholding.htm) every November.
STATE OF CALIFORNIA                                edd.ca.gov                          (edd.ca.gov/payroll_taxes/Required_
                                                                                       Notices_ and_Pamphlets.htm) for the        Need forms?
LABOR AND WORKFORCE                                                                    posting requirements or refer to the       Visit the EDD (edd.ca.gov) to download 
DEVELOPMENT AGENCY                                                                     California Employer’s Guide (DE 44) (PDF)  or request forms and publications or 
                                                                                       (edd.ca.gov/pdf_pub_ctr/de44.pdf).         call the Taxpayer Assistance Center at 
EMPLOYMENT DEVELOPMENT                                                                                                            1‑888‑745‑3886.
                                                                           •  Provide a copy of the booklet For Your 
DEPARTMENT
                                                                                       Benefit: California’s Programs for the     What is the Electronic File and 
                                                                                       Unemployed (DE 2320) (PDF) (edd.           Pay Requirement?
                                                                                       ca.gov/pdf_pub_ctr/de2320.pdf) along       Effective January 1, 2018, California state 
                                                                                       with other notices and pamphlets to        law requires employers to electronically 
                                                                                       each employee when appropriate.            submit employment tax returns, wage 
                                                                                                                                  reports, and payroll tax deposits to the 
                                                                           Did you purchase a business?                           EDD. Visit E-file and E-pay Mandate for 
                                                                           If you purchased all or part of an ongoing             Employers (edd.ca.gov/EfileMandate) for 
                                                                           business, you may file an application for              more information.
                                                                           transfer of all or part of the previous owner’s 
                                                                           UI reserve account. This may result in an              You can file and pay online with 
The EDD is an equal opportunity employer/                                  immediate reduction or increase of your UI             e‑Services for Business to meet this 
program. Auxiliary aids and services are                                   contribution rate. Visit Rates and Withholding         requirement. To enroll, visit e-Services 
available upon request to individuals with                                 (edd.ca.gov/Payroll_Taxes/Rates_and_                   for Business (edd.ca.gov/Payroll_Taxes/
disabilities. Requests for services, aids, and/or                          Withholding.htm) for additional information            e‑Services_for_Business.htm).
alternate formats need to be made by calling                               or call 1‑916‑653‑7795.
1‑888‑745‑3886 (voice) or TTY 1‑800‑547‑9565.
                                                                                       The EDD offers tax seminars where you can learn both state and federal reporting 
                                                                                             requirements as well as California labor law. Visit our Payroll Tax Seminars 
DE 920 Rev. 8 (9‑19)(INTERNET) Page 1 of 2 GA 841C                                           (seminars.edd.ca.gov/payroll_tax_seminars) or call 1-888-745-3886.

What is a California Employer responsible for?

Registering with the EDD                  Filing Reports
Once you have registered as an 
employer, the EDD will assign you         Employers must reconcile total wages 
an employer payroll tax account           subject to employment taxes with the 
number. This account number should        amounts paid throughout the quarter.
be used whenever you contact the 
EDD and noted on all EDD payroll tax      File Electronically: Quarterly               Enroll:                                View and Make Changes:
documents.                                Contribution Return and Report of             Create a username and password to    • View, adjust, and print tax returns/
                                                                                      •
                                          Wages (DE 9)
Visit Payroll Taxes (edd.ca.gov/Payroll_                                                manage your employer payroll tax       wage reports.
Taxes) for more information.                                                            account.
                                          Employers must report employee wage                                                • View and update account information.
                                          and withholding information quarterly.       Register:
Making Payments                                                                                                              • View current and past three years
Employers Pay:                                                                        • For an employer payroll tax account    payroll tax rates.
                                          File Electronically: Quarterly                number.
„ Unemployment Insurance (UI) Taxes       Contribution Return and Report of                                                  • Close or reopen an employer payroll
                                                                                       File and Pay:                           tax account.
„ Employment Training Taxes (ETT)         Wages (Continuation) (DE 9C)
                                                                                      • File the following returns/reports:   Additional Features:
UI and ETT taxes are due quarterly, but 
                                          Employers must report all new and 
may be paid more frequently.                                                            9 DE 9                               • File an Unemployment Insurance (UI)
                                          rehired employees within 20 days of their 
Employers withhold from the               start‑of‑work date.                           9 DE 9C                                benefit charge or UI rate protest.
                                                                                        9DE 34
employee’s paycheck and remit:                                                           DE 542                              • Submit a Power of Attorney (POA)
                                                                                        9 
                                          File: Report of New Employee(s)(DE 34)                                               Declaration (DE 48) (PDF).
„ State Disability Insurance (SDI) Taxes                                                Pay your DE 88 and liabilities using:
„ California Personal Income Tax (PIT)    (PDF)                                       •
                                                                                                                               For more information, visit
                                                                                        9 Electronic Funds Transfer (EFT) 
                                                                                                                               -Services for Business
California tax withholding deposit        Business and government entities must          to transfer funds from your bank 
due dates are based in part on federal    report all independent contractors for         account to the state’s account.     (edd.ca.gov/Payroll_Taxes‑e‑Services_
deposit requirements. Visit Required      whom a federal Form 1099‑MISC is                                                     for_Business.htm).
Filings and Due Dates (edd.ca.gov/        required to the EDD within 20 days of         9 Major credit card.
Payroll_Taxes/Required_Filings_and_       paying or entering into a contract for $600 
Due_Dates.htm) for additional             or more.
information or the California                                                          Employers are encouraged to use e-Services for Business to monitor and 
                                          File: Report of Independent 
Employer’s Guide (DE 44) (PDF).
                                          Contractor(s) (DE 542) (PDF)                manage their employer payroll tax account online, even if they use an employer 
Submit: Payroll Tax Deposit 
(DE 88ALL).                                                                           representative/payroll agent to submit their returns, reports, and payments.

DE 920 Rev. 8 (9‑19)(INTERNET) Page 2 of 2