Save
QUARTERLY CONTRIBUTION RETURN FOR SCHOOL EMPLOYERS
PLEASE TYPE THIS FORM - DO NOT ALTER PREPRINTED INFORMATION
APPROVED EXTENSION TO: _____________________
YR QTR
DELINQUENT IF
QUARTER NOT POSTMARKED
ENDED DUE OR RECEIVED BY
Employer Account No.
DO NOT ALTER THIS AREA
LY
ON P1 P2 C P U S W A
Mo. Day Yr. WIC
DEPT. USE EFFECTIVE
DATE = = =
A. NUMBER OF EMPLOYEES earning wages during or receiving pay for the pay 1st 2nd 3rd
periods that include the 12th day of the calendar month (enter numerals only). Month Month Month
Please complete all fields. Blank fields will be identified as missing data.
B. TOTALSUBJECT WAGESPAIDTHISQUARTER (Same figureon line L on DE 9C) . . . . . . . . . . . . . . . (B)
C. EMPLOYER'S UI CONTRIBUTIONS %Times B ..................... (C)
D. ADJUSTMENT TO PRIOR QUARTERS
QUARTERLY RETURN ADJUSTMENT FORM FOR SCHOOL EMPLOYERS, DE 938SEF, MUST BE ATTACHED (D)
E. TOTAL TAXES DUE (Add items C and D) (E )
Make check payable to EMPLOYMENT DEVELOPMENT DEPARTMENT DEPT
Include employer account number on check. Do not staple check to return. USE
HELP US IMPROVE THE QUALITY OF OUR EMPLOYMENT TAX SERVICES. PLEASE RATE OUR CURRENT SERVICES BY ENTERING
THE APPROPRIATE NUMBER IN THE BOX: 4 = EXCELLENT 3 = GOOD 2 = FAIR 1 = POOR
F. BE SURE TO SIGN THIS DECLARATION. I DECLARE that the information herein is true and correct to the best of my knowledge and belief.
Signature Phone ( ) Ext.
Title (Administrator, Accountant, Preparer. etc.) Fax ( ) Date
NOTE: IMPORTANT Please check the appropriate box: No payroll. Enter "0" on line B. Final return
Individual employees wages that are subject to Attached Quarterly Contribution Return
Unemployment Insurance (UI) are reported on: and Report of Wages (Continuation), DE 9C Electronic Media
INSTRUCTIONS INFORMATION
Note: For Items A through D, if the amount is zero, enter "0". Employer UI contributions are due and payable on the first day of the
ITEM A. Number of Employees - For each of the three months in the quarter, enter the calendar month following the close of each calendar quarter. Payment shall
number of employees earning wages during or receiving pay for the pay period(s) that be delinquent if not paid on or before the last day of such month.
includes the 12th day of each month. Please complete all fields. Blank fields will be
identified as missing data. FILING THE RETURN - This return must report all UI subject California
ITEM B. Total Wages in Subject Employment - Enter the total of ALL UI subject wages wages paid (refer to Item B and the California Employer's Guide, DE 44 .)
paid. For special classes of employment and payments considered subject wages, refer to PENALTY of 15% (10% for periods prior to the 3rd quarter 2014) is added for
Information Sheet: Types of Employment, DE 231TE , and Information Sheet: Types of failure to make payment by the delinquent date of the return. An additional 15%
Payments, DE 231TP . (10% for periods prior to the 3rd quarter 2014) is added if the return and report of
ITEM C. Employer's UI Contributions - Multiply the amount entered in Item B by the wages is not filed within 60 days of the delinquent date of the return. Interest
employer's UI contribution rate, and enter this calculated amount in C. accrues from the delinquent date for the return.
ITEM D. Adjustment to Prior Quarters - Employers who are making an adjustment to a NOTE: If you combine schools, you must file and pay the final return within
prior quarter must complete and attach a DE 938SEF. The total debit or credit amount 10 days of merging to avoid penalty and interest.
indicated on the DE 938SEF must be entered on line D. If no adjustment is being made,
enter "0." To expedite an adjustment to a prior DE 9423, use a DE 938SEF instead of an If your school was merged or if a change in district occurred during the
amended DE 9423. period covered by this Quarterly Contribution Return, each district must
ITEM E. Total Taxes Due - Add items C and D. Enter the sum in E. If the sum is zero, file a separate return covering only that part of the quarter (or year for income
enter "0" in line E and check the box on the front of the return envelope. Make check tax forms) during which the particular district operated.
payable to EMPLOYMENT DEVELOPMENT DEPARTMENT. If a DE 938SEF is attached,
the amount remitted should reflect the adjustment. TOTAL WAGES - Means all remuneration payable for personal services when
(EXAMPLE: Line E shows $500.00 due for the quarter. A DE 938SEF is attached for a they meet the criteria of UI subject wages (refer to Item B and the DE 44).
credit of $200.00. Remittance should be for $300.00.) TAXABLE WAGE LIMIT - Total individual employee wages are taxable. There
ITEM F. Signature of preparer or responsible individual, is no wage limit.
including title, phone number, fax number, and date.
Did you know you can file this form online using the EDD If you need assistance completing this form, contact the Employment Development
e-Services for Business? Please visit the website at Department, School Employees Fund at 916-653-5380.
www.edd.ca.gov/e-Services_for_Business for further instructions.
Mail To: State of California / Employment Development Department
PO Box 2482 / Sacramento, CA 95812-2482
DE 9423 Rev. 17 (8-16) (INTERNET) Page 1 of 1 CU