01HW11151

                     Employers of Household Workers Registration and Update Form
Employers need to register with us within 15 days after hiring one or more domestic household employees, and paying wages in excess of 
$750 in a calendar quarter. Use this form to register with us, or to make updates to your employer account.
Review the instructions prior to completing this form. Do not submit this form until you have paid wages in excess of $750 to one or more 
domestic household employees in any calendar quarter. Visit registering (edd.ca.gov/EmployerRegistration) for more information.
Did you know you can register online anytime? e-Services for Business online application is secure, saves paper, postage, and time. 
Register at e-Services for Business (edd.ca.gov/eServices) and follow the step-by-step process to register.
Important: Incomplete and unsigned forms may not be processed.

A. I Want To (Select    Register for a New Employer Account Number (Go to Item B.)
   only one box       Existing Employer               –                –   (Enter Employer Account Number when reporting an Update, 
   then complete      Account Number:                                      Reopen, Close, or Change in Status.)
   the items
   specified for that Update Employer Account Information
   selection.)          Address (I, J)    Personal Name Change (E)          Add/Change/Delete Officer/Partner/Member (E)
                      (Provide the Employer Account Number at the top of Item A, then complete the Items identified above and Item M.) 
                      Effective Date of Update(s):  ______________
                        Reopen a Closed Account (Provide the previous Employer Account Number at the top of Item A and complete the rest of the form.)
                        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.)                                                       ______________
                        Report a Change in Status: Ownership of Entity, Taxpayer 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. Taxpayer Type        Individual Owner               Co-Ownership                Corporation              Other (Specify):
   (Select type then
   proceed to Item C.)
C. First Payroll      First payroll date when cash wages paid exceeded $750 but not more than $999.99: ______________ Wages are all 
   Date               compensation for an employee’s services. Visit Payroll Taxes – Forms and Publications (edd.ca.gov/en/Payroll_Taxes/
   (MM/DD/YYYY)       Forms_and_Publications) to find the Information Sheet: Wages (DE 231A) and Information Sheet: Types of Payments 
                      (DE 231TP). First payroll date when cash wages paid exceeded $1,000 or more: ______________
D. Would you like information on how to elect to pay California employment taxes on an annual basis? See instructions for Yes       No
   more information.
E. Owner, Officer,                                                                                         CA Driver's 
   Partner or                      Name                              Title                SSN              License     Add Chg. Del.
   Member Names                                                                                            Number

F. Federal Employer Identification Number (FEIN)

G. State or Province of Incorporation (If applicable)                H.  California Secretary of State Entity Number

I. Work Site Address       Street Number                    Street Name                                    Unit Number (If applicable)
   (PO Box or Private Mail
   Box is not acceptable.) City                             State or Province      ZIP Code                Country

                                                            Phone Number
J. Mailing Address         Street Number                    Street Name                                    Unit Number (If applicable)
   (PO Box or Private Mail
   Box is acceptable.)     City                             State or Province      ZIP Code                Country
    Same as Above
                                                            Phone Number

   DE 1HW Rev. 14 (1-24) INTERNET                           Page 1 of 4                                                 CU

                                                     01HW11152

                  Employers of Household Workers Registration and Update Form
K.  Email                  Email Address
    Check to allow  
   email contact
L. Contact Person          Name                      Contact Phone Number                            Email Address
   (Complete a Power of 
   Attorney Declaration    Relation     Address
   (DE 48), if applicable.)
M.  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

   DE 1HW Rev. 14 (1-24)   INTERNET     Page 2 of 4

      Instructions for Employers of Household Workers Registration and Update Form 
The Employers of Household Workers Registration and Update Form (DE 1HW) is for new employers to register with the 
Employment Development Department (EDD) and existing employers to make updates to their employer account.

Employers are required to register within 15 days after hiring one or more domestic household employees, and paying 
wages in excess of $750 in a calendar quarter.

Submit a request if you:

   •  Are a new employer.
   •  Already registered and need to update your employer account information. For example, a change in your 
      business structure. 
      Or
   •  Need to reopen or close your employer account.

You may choose one of the following methods to submit a request:
   •  Register online at e-Services for Business (edd.ca.gov/eServices). 
   •  Print out the DE 1HW and mail your completed form to: 
      EDD Account Services Group MIC 28
      PO Box 826880
      Sacramento, CA 94280-0001
   •  Fax your completed DE 1HW to 1-916-654-9211.

Visit Payroll Taxes – Forms and Publications (edd.ca.gov/en/Payroll_Taxes/Forms_and_Publications) to find the DE 1HW for 
Employers of Household Workers and all other industry specific registration forms for Commercial Employers; Agricultural; 
Governmental Organizations, Public Schools, and Indian Tribes; Household Workers; Nonprofit; or Depositing Only 
Personal Income Tax Withholding.

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 as a new household employer.
   •  Update Employer Account Information – Select if reporting changes in location and mailing address, entity name, 
      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.
   •  Reopen a Closed Account – Select if the entity 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 Ownership of Entity, Taxpayer Type, or Name – Select if the entity has changed ownership, 
      taxpayer type, or legal 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 entity information.
B. Taxpayer Type – Check the box that best describes the legal form of ownership. Co-ownership is defined as husband 
   and wife, spouse, or registered domestic partner. If other, specify and complete the form with all the information that 
   applies to the taxpayer type indicated.
C. Indicate the First Payroll Date Wages Exceeded $750 – Enter the first date (MM/DD/YYYY) you paid wages 
   exceeding $750 but not more than $999.99 in cash wages in the first line. These wages are subject to State Disability 
   Insurance withholding which includes Paid Family Leave amount. Enter the first date (MM/DD/YYYY) you paid wages 
   exceeding $1,000 or more in the second line. These wages are subject to Unemployment Insurance and Employment 
   Training Taxes and State Disability Insurance withholdings. Both household worker and household employer must 
   agree in order for Personal Income Tax to be withheld from worker’s wages. If you are reopening a previously closed 
   account, enter the date when payroll resumed.
D. Electing to Pay California Employment Taxes on an Annual Basis – Select this option if you would like to receive 
   information on how to elect to pay California employment taxes on an annual basis. This option is offered to household 
   employers who will pay $20,000 or less in wages per year. Wage reports for wages paid to employees must be 
   submitted on a quarterly basis. Employers who pay more than $20,000 in a year are not eligible to elect this option.
      DE 1HW Rev. 14 (1-24) INTERNET                Page 3 of 4

E. Owner, Officer, Partner or Member Names – Enter the name, title, Social Security number (SSN), and California 
   driver license number of each individual, as applicable. If an individual is from a foreign jurisdiction and does not have 
   a SSN, enter “Foreign” in the SSN box. Select Add to add, Chg. to change, and Del. to delete an individual on the 
   employer account.
F. Federal Employer Identification Number – Enter the Federal Employer Identification Number (FEIN) assigned by 
   the Internal Revenue Service (IRS). If applied for but not yet assigned, enter “Applied For.”
G. State or Province of Incorporation or Organization – Enter the state or province where the business is 
   incorporated or organized if applicable.
H. California Secretary of State Entity Number – Enter the California Corporate, LLC, LLP, LP entity number. If you 
   are registered with the California Secretary of State (SOS) and do not have the entity number, log on to the  
   SOS website (sos.ca.gov) to obtain the information.
I. Employee Work Site Address – Enter the California street address where the employees are performing the 
   services. PO Box or Private Mail Box is not acceptable.
J. 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.
K. Email – Enter a valid email address. Check the box if you would like to receive registration information via email.
L. Contact Person – Enter the name, daytime phone number, email address, relation, and address of the person 
   authorized by the ownership to provide information needed to maintain 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) (PDF) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de48.pdf) or submit a POA electronically using e-Services for 
   Business (edd.ca.gov/eServices).
M. Declaration – This declaration must be signed by an individual who has the authority to sign on behalf of the entity 
   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 e-Services for Business (edd.ca.gov/eServices). 
The Household Employer’s Guide (DE 8829) (PDF) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de8829.pdf) can 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 Reporting Requirements (edd.ca.gov/en/Payroll_Taxes/Reporting_Requirements) or contact the Taxpayer 
Assistance Center at 1-888-745-3886 or TTY (nonverbal) 1-800-547-9565.

   • The EDD provides seminars 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 (edd.ca.gov/payroll_
     tax_seminars) near you or call 1-888-745-3886 for more information.
   • Visit the EDD website (edd.ca.gov) for additional information, forms, publications, and information sheets to help 
     you.

   DE 1HW Rev. 14 (1-24) INTERNET                     Page 4 of 4