01GS11151

GOVERNMENTAL ORGANIZATIONS, PUBLIC SCHOOLS, AND INDIAN TRIBES REGISTRATION 
                                                       AND UPDATE FORM
Did you know you can register online anytime? The Employment Development Department (EDD) e-Services for Business online 
application is secure, saves paper, postage, and time. You can access the online application at 
www.edd.ca.gov/e-Services_for_Business and follow the easy step-by-step process to complete your registration.
Review the instructions prior to completing this form. Do not submit this form until you have paid wages in excess of $100 to one or 
more employees in any calendar quarter. Additional information about registering with the EDD is available online at 
www.edd.ca.gov/Payroll_Taxes/Am_I_Required_to_Register_as_an_Employer.htm. 
Important: This form may not be processed if the required information is missing.
A.  I WANT TO               Register for a New Employer Account Number (Go to Item B.)
     (Select only 
     one box then         Existing Employer            –                  –         (Enter Employer Account Number when reporting an Update, 
     complete the         Account Number:                                           Purchase, Sale, Reopen, Close, or Change in Status.)
     items specified 
     for that selection.) Update Employer Account Information
                            Address (L, M)     DBA (I)     Add/Change/Delete Principal Offer/Administrator (G) 
                            (Provide the Employer Account Number at the top of Item A, then complete the Items identified above and Item Q.)
                            Effective Date of Update(s):  ____/____/______
                            Report a Purchase of Business      Date of Purchase       Purchase Price             Entire Business Purchase
                            (Provide the Seller’s Employer
                            Account Number at the top of Item A.)  ____/____/______   $______________            Partial Business Purchase
                            Report a Sale of Business          Date of Sale                                      Entire Business Sold
                            (Provide Seller’s Employer
                            Account Number at the top of       ____/____/______                                  Partial Business Sold
                            Item A. Complete Item M.)
                            Reopen a Previously Closed Account (Provide the previous Employer Account Number at the top of Item A then go to Item B.)
                            Close Employer Account             Reason for Closing Account                       Date of Last Payroll
                            (Provide the Employer Account       No longer have employees
                            Number at the top of Item A.)       Out of Business                                 ____/____/______
                            Report a Change in Status: Business Ownership, Entity Type, or Name
                            Reason for Change:  
                            Change: From                                                 To  
                           (Provide the Employer Account Number at the top of Item A, and complete the rest of the form.)
                           Effective Date of Change: ____/____/______
B.  EMPLOYER TYPE           Public/Charter School               Indian Tribe                          State Colleges
     (Select type then                                                                           
     proceed to Item C.)
                            Public Entity                       State Hospital                        District Hospital
                                                                                                 
                            University of California            District Fair                         Federal-State Withholding
                                                                                                 
C.  TAXPAYER TYPE           School District                     Governmental                          Other (Specify)
     (Select only one 
     type.)
D.  FIRST PAYROLL         First payroll date wages paid exceeded $100: ____/____/______  (Wages are all compensation for an employee’s 
 DATE                     services.) Refer to Information Sheet: Wages [DE 231A] and Information Sheet: Types of Payments [DE 231TP] at 
 (MM/DD/YYYY)             www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm.
E.   WOULD YOU LIKE INFORMATION ON THE FOLLOWING ALTERNATIVE           Reimbursable Cost of Benefits             School Employees Fund 
         UNEMPLOYMENT INSURANCE FINANCING?                             Election of Disability Coverage              No, assign tax-rated method
F.  LOCATION OF           Do you have employees working in California?                                                     Yes          No
 EMPLOYEE 
 SERVICES
                          Do you have employees residing in California that are working outside of California?             Yes          No

     DE 1GS Rev. 9 (11-15) (INTERNET)                                   Page 1 of 4                                                CU

GOVERNMENTAL ORGANIZATIONS, 
PUBLIC SCHOOLS, AND INDIAN TRIBES 
REGISTRATION AND UPDATE FORM                                                                   01GS11152
G.  LIST ALL                                                                                            CA Driver 
      PRINCIPAL                    NAME                          TITLE              SSN                 License      Add Chg. Del.
      OFFICERS OR                                                                                       Number
       ADMINISTRATORS

H.  FULL NAME OF ORGANIZATION/TRIBE

I. DOING BUSINESS AS (DBA) (If applicable)

J.  FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)                     K.  DATE OWNERSHIP BEGAN (MM/DD/YYYY)
                                                                       ____/____/______
L.  PHYSICAL BUSINESS         Street Number                Street Name                                        Unit Number (If applicable)
   LOCATION 
   (PO Box or Private         City                         State/Province       ZIP Code                      Country
   Mail Box will not be 
   accepted.)
                                                           Business Phone Number
M.  MAILING ADDRESS           Street Number                Street Name                                        Unit Number (If applicable)
   (PO Box or Private Mail 
   Box  isacceptable.)        City                         State/Province       ZIP Code                      Country
     Same as above
                                                           Phone Number
N. E-MAIL                     Valid E-mail Address
     Check to allow
    e-mail contact.
O.  INDUSTRY ACTIVITY         Describe in detail your specific product/services:

                              Select your business industry
                                 Services       Retail       Wholesale       Manufacturing       Temporary Services
                                 Leasing Employer      Professional Employer Organization      Other (Specify)  _____________________
P.  CONTACT PERSON            Name                                              Contact Phone Number    E-mail Address
   (Complete a Power of 
   Attorney [POA] Declaration Relation                     Address
   [DE 48], if applicable.)
Q. DECLARATION                I certify under penalty of perjury that the above information is true, correct, and complete, and that 
                              these actions are not being taken to receive a more favorable Unemployment Insurance rate. I further 
                              certify that I have the authority to sign on behalf of the above business.
                              Signature                                                                       Date

                              Name                                        Title                               Phone Number

                                                                                                                     PRINT

    DE 1GS Rev. 9 (11-15) (INTERNET)                             Page 2 of 4 

INSTRUCTIONS FOR GOVERNMENTAL ORGANIZATIONS, PUBLIC SCHOOLS, AND INDIAN TRIBES  
                                    REGISTRATION AND UPDATE FORM 
The Governmental Organization, Public Schools, and Indian Tribes Registration and Update Form (DE 1GS) is for new 
employers to register with the Employment Development Department (EDD) and existing employers to make updates to 
their business status.
Section 1086 of the California Unemployment Insurance Code (CUIC) requires an employer to register with the 
EDD within 15 days after hiring one or more employees and paying wages in excess of $100 for employment in a 
calendar quarter. 
If you are a new employer or already registered and need to update your employer account information (for example, a 
change in your business structure), or would like to reopen or close your employer account, please submit your request 
using one of the following methods:
●  Register online at the EDD e-Services for Business website at www.edd.ca.gov/e-Services_for_Business.
●  Complete a paper DE 1GS and mail it to: EDD, Account Services Group, MIC 28, PO Box 826880, Sacramento, CA 94280-0001.
●  Fax your completed DE 1GS to 916-654-9211. 
The DE 1GS for Governmental Organizations, Public Schools, and Indian Tribes and all other industry specific registration 
forms for Commercial Employers; Agricultural; Household Workers; Nonprofit; or Depositing Only Personal Income Tax 
Withholding are available online at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm.
NOTE:  Forms will be processed in the order received. Attach additional sheets as needed.
A. I WANT TO – Check the box that applies. 
   ●  Register for a New Employer Account Number – Select if registering a new business.
   ●  Update Employer Account Information – Select if reporting changes in location and mailing address, doing 
    business as (DBA), personal name changes, and to add/change/delete an officer/partner/member. Select the 
    update you want to report and complete the items in parenthesis.
   ●  Report a Purchase of Business – Select if a business registered with the EDD has been purchased. Enter the 
    seller’s Employer Account Number at the top of Item A, the date (MM/DD/YYYY) the transfer occurred, and the 
    purchase price. Indicate if the entire business or a partial business was purchased. 
   ●  Report a Sale of Business – Select if a business registered with the EDD has been sold. Enter the Employer 
    Account Number at the top of Item A and the date (MM/DD/YYYY) the transfer occurred. Indicate if the entire 
    business or a partial business was sold. Complete Item P with your forwarding address.
   ●  Reopen a Previously Closed Account – Select if the business has become subject to California payroll taxes. 
    Enter the closed Employer Account Number at the top of Item A. 
   ●  Close Employer Account – Select if you are no longer subject to California payroll taxes. Select a reason for closing 
    the employer account, provide the last payroll date, and enter the Employer Account Number at the top of Item A.
   ●  Report a Change in Business Ownership, Entity Type, or Name – Select if the business has changed ownership, 
    entity type, or business name. Provide the reason for change. Enter the former legal entity type on the “From” line, 
    the new entity on the “To” line, the effective date for the change, and the current Employer Account Number at the 
    top of Item A. Complete the rest of the form with the new business information.
B. EMPLOYER TYPE – Check the box that best describes your employer type.
C. TAXPAYER TYPE – Check the box that best describes the legal form of ownership and complete the items in 
   parenthesis for the selection. Co-ownership is defined as husband/wife, spouse, or registered domestic partner. If 
   other, please specify and complete the form with all the information that applies to the taxpayer type indicated.
D. FIRST PAYROLL DATE – Enter the first date (MM/DD/YYYY) you paid wages exceeding $100. These wages are 
   subject to Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI). If you 
   are reopening a previously closed employer account, enter the date when payroll resumed.
E. ALTERNATE FINANCING METHOD – If you would like information on alternative methods of financing Unemployment 
   Insurance, check the appropriate box for the information you want. Check “No” if you want the tax-rated method.
F. LOCATION OF EMPLOYEE SERVICES – Check the box that best describes the location of the employees’ residence 
   and work locations.

    DE 1GS Rev. 9 (11-15) (INTERNET)          Page 3 of 4 

G. LIST ALL PRINCIPAL OFFICERS OR ADMINISTRATORS – Enter the full name, middle initial, title, Social Security 
   number, and California Driver License Number of each officer, administrator, or tribal council member. Select “Add” to 
   add, “Chg.” to change, and “Del.” to delete an individual/business entity on the employer account. 
H. FULL NAME OF ORGANIZATION OR TRIBE – Enter the name of the organization under which your business 
   operates. Indian tribes must provide full tribal name as shown on the Federal Register.
I. DOING BUSINESS AS (DBA) (If applicable) – Enter business name known to the public, if different from the legal name.
J. FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN) – Enter the Federal Employer Identification Number 
   (FEIN) assigned by the Internal Revenue Service (IRS). If not assigned, enter “Applied For.”
K. DATE OWNERSHIP BEGAN – Enter the date (MM/DD/YYYY) new ownership began operating.
L. PHYSICAL BUSINESS LOCATION – Enter the California street address (PO Box or Private Mail Box will not be 
   accepted) and phone number where the business is physically conducted. If you have multiple California locations, 
   please attach a listing of the physical business addresses.
M. MAILING ADDRESS – Enter the mailing address where the EDD correspondence and forms should be sent (PO 
   Box or Private Mail Box is acceptable). If the physical and mailing addresses are the same, check the box “Same as 
   above.” Provide a daytime phone number.
N. E-MAIL – Enter a valid e-mail address. Check the box if you would like to receive registration information via e-mail.
O. INDUSTRY ACTIVITY – Describe in detail the principal product or service your business offers/provides and check 
   the box that best describes the industry activity. This information is used to assign an Industrial Classification Code 
   to your business. For more information on industry coding or the North American Industrial Classification System 
   (NAICS), visit the website at www.census.gov/epcd/www/naics.html.
P. CONTACT PERSON – Enter the name, daytime phone number, e-mail address, relation, and address of the person 
   authorized by the ownership to provide the EDD with information needed to maintain the accuracy of your employer 
   account. If the contact person is an outside accountant, agent, or tax representative, complete and submit a Power of 
   Attorney (POA) Declaration (DE 48).
Q. DECLARATION – This declaration must be signed by an individual having the authority to sign on behalf of the 
   business under penalty of perjury. 

Allow up to 14 days for your paper request to be processed. You will receive your Employer Account Number by US Postal 
Service. To obtain an Employer Account Number faster, register online at www.edd.ca.gov/e-Services_for_Business. The 
California Employer’s Guide (DE 44) is available at www.edd.ca.gov/pdf_pub_ctr/de44.pdf to help you understand your 
tax withholding and filing responsibilities.

Need more help or information?
If you have questions regarding this form, the registration process, or to determine whether your business is required 
to register, visit the EDD website at www.edd.ca.gov/Payroll_Taxes/Reporting_Requirements.htm or contact the 
Taxpayer Assistance Center at 888-745-3886 or TTY (nonverbal) 800-547-9565.
●  The EDD provides seminar and other educational opportunities for taxpayers to learn how to report employees’ 
   wages, pay taxes, and to help avoid errors and unnecessary billings. Register for a seminar near you at 
   www.edd.ca.gov/Payroll_Tax_Seminars/ or call 888-745-3886 for more information.
●  The EDD website www.edd.ca.gov offers additional information, forms, publications, and information sheets to 
   assist you.

   DE 1GS Rev. 9 (11-15) (INTERNET)                 Page 4 of 4