PDF document

- 1 -

 ~ Employment 
               Development 
EDD Department                                                                              I IIIIII IIIII IIIIII Ill llllll lllll lllll 111111111111111111       • 
State   of   California                                                                                    01HW11151 

        EMPLOYERS OF HOUSEHOLD WORKERS 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 $750 to one or more 
domestic household 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          Existing Employer              –                  –    (Enter Employer Account Number when reporting an Update,  
    one box then          Account Number: 
    complete the                             I I I       11   I I I         ID Purchase, Sale, Reopen, Close, or Change in Status.) 
    items specified       Update Employer Account Information
    for that selection.)  □  Address (F, L)   □  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 O.) 
                            Effective Date of Update(s):  ____/____/______ 
                          □  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.  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: ____/__________/                     (Wages are all 
 DATE                     compensation for an employee’s services. Refer to Information Sheet: Wages,  DE 231A, and Information Sheet: Types  
    (MM/DD/YYYY)          of Payments,  DE 231TP, at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm.) First payroll date when  
                          cash wages paid exceeded$1,000 or more: ______________/ /
D.  WOULD YOU LIKE INFORMATION ON HOW TO ELECT                  TO PAY CALIFORNIA EMPLOYMENTTAXES                            ON                               Yes No 
    AN ANNUAL BASIS? See instructions for more information.                                                                                                   □  □ 
E.  EMPLOYER                                                                                                                 CA Driver 
    NAME(S)                             NAME                        TITLE                            SSN                     License           Add  Chg.  Del. 
                                                                                                                             Number 
                                                                                                                                                            □ □  □ 
                                                                                                                                                            □ □  □ 
                                                                                                                                                            □ □  □ 
                                                                                                                                                            □ □  □ 
F.  EMPLOYEE WORK SITE ADDRESS                                                                                        G. COUNTY
                                                                                                                      I 
H.  FEDERAL    TAX ID NUMBER (FEIN)                                     I.    DATE WORKER BEGAN WORKING (MM/DD/YYYY)

J.  STATE OR PROVINCE OF INCORPORATION                                  K.  CALIFORNIA SECRETARY OF STATE ENTITY NUMBER

L.  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 Item F
                                                                 Phone Number 
M.  EMAIL                       Valid Email Address 
    □ Check to allow
    email contact. 

        DE 1HW Rev. 13 (10-16)(INTERNET)                            Page 1 of 4                                                                                   CU 

•

- 2 -

EMPLOYERS OF HOUSEHOLD WORKERS 
REGISTRATION AND UPDATE FORM
                                                                                           01HW11152
N.  CONTACT PERSON        Name                                              Contact Phone Number    Email Address
   (Complete a Power 
   of Attorney [POA]      Relation                   Address
   Declaration, DE 48, if 
   applicable.)
O. 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 1HW Rev. 13 (10-16) (INTERNET)                         Page 2 of 4                                                         CU

- 3 -

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 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 1HW and mail it to: EDD, Account Services Group, MIC 28, PO Box 826880, Sacramento,
CA 94280-0001.
● Fax your completed DE 1HW to 916-654-9211.
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 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.
● 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. 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.
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 in cash wages in the first line. These wages are subject to State
Disability Insurance withholding (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.
E. EMPLOYER’S NAME – Enter name, title, Social Security number (SSN), and California driver license number of each
individual/business entity, as applicable. If an individual/business entity is from a foreign jurisdiction, enter “Foreign”
in the SSN/FEIN box. Select “Add” to add, “Chg.” to change, and “Del.” to delete an individual/entity on the employer
account.

DE 1HW Rev. 13 (10-16) (INTERNET) Page 3 of 4 CU

- 4 -

F. EMPLOYEE WORK SITE ADDRESS– Enter the California street address where the employee(s) is performing the
services (PO Box or Private Mail Box is not acceptable).
G. COUNTY – Enter the county where the services are performed.
H. 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.”
I. DATE WORKER BEGAN WORKING – Enter the date (MM/DD/YYYY) the date the worker began performing
services.
J. STATE OR PROVINCE OF INCORPORATION/ORGANIZATION – Enter the state or province where the business is
incorporated or organized.
K. 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 at www.sos.ca.gov to obtain the information.
L. 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.
M. EMAIL – Enter a valid email address. Check the box if you would like to receive registration information via email.
N. CONTACT PERSON – Enter the name, daytime phone number, email 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.
O. 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 1HW Rev. 13 (10-16) (INTERNET) Page 4 of 4 CU

PDF file checksum: 3424718322

(Plugin #1/8.13/12.0)