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HOUSEHOLD
2024
EMPLOYER’S GUIDE
DE 8829 Rev. 44 (1-24) (Internet) Page 1 of 68 CU
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HOUSEHOLD
2024
EMPLOYER’S GUIDE
DE 8829 Rev. 44 (1-24) (Internet) Page 1 of 68 CU
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Important Information
Effective January 1, 2024, Senate Bill 951 removes the taxable wage limit and maximum withholdings for
each employee subject to State Disability Insurance (SDI) contributions.
Electronic Reporting and Payment Requirement: All employers must electronically submit employment
tax returns, wage reports, and payroll tax deposits to us. For more information, visit E-file and E-pay Mandate
(edd.ca.gov/EfileMandate) or refer to page 14.
e-Services for Business: Employers can file, pay, and manage their employer payroll tax account online. For
more information, visit e-Services for Business (edd.ca.gov/eServices) or refer to page 15.
State Information Data Exchange System (SIDES): Employers and third-party administrators can
elect to electronically receive and respond to our notices using SIDES. For more information, visit SIDES
(edd.ca.gov/Unemployment/SIDES.htm).
New Employee Registry (NER): The law requires all employers to report all newly hired or rehired
employees to the NER within 20 days of their start-of-work date. For more information, visit NER FAQs
(edd.ca.gov/en/payroll_taxes/FAQ_-_California_New_Employee_Registry) or refer to page 40.
Payroll Tax Seminars: We partner with other agencies to share information you need to
comply with California payroll tax laws. For more information, visit Payroll Tax Seminars
(Seminars.edd.ca.gov/Payroll_Tax_Seminars).
Get Email Notices: Subscribe to our email lists for the latest news about our programs and services
including news and announcements, recently added forms and publications, and events. Visit our Email
Notices webpage (edd.ca.gov/about_edd/Get_Email_Notices.htm) to subscribe.
Quick and Easy Access to Tax Help, Forms, and Publications: Refer to page 1 for instructions on how to
get payroll tax forms and assistance online, by phone, or by visiting one of our Employment Tax Offices.
Fraud Prevention, Detection, and Reporting: For information on how to prevent and detect fraud, visit
Help Fight Fraud (edd.ca.gov/en/about_edd/fraud.htm). Refer to page 52 for information about UI fraud.
California Employer News and Updates: Find the latest tax news, annual updates, and resources to
support you and your business. Subscribe to receive emails about employment and payroll tax updates.
For more information, visit Employer News and Updates (edd.ca.gov/payroll_taxes/employer-news.htm).
2024 Payroll Tax Rates, Taxable Wage Limits, and Maximum Benefit Amounts
Unemployment Insurance (UI)
• The 2024 taxable wage limit is $7,000 per employee.
• The UI maximum weekly benefit amount is $450.
• The UI tax rate for new employers is 3.4 percent (.034) for a period of two to three years.
• Employer rates are available online at e-Services for Business (edd.ca.gov/eServices).
Employment Training Tax (ETT)
• The 2024 ETT rate is 0.1 percent (.001) on the first $7,000 of each employee’s wages.
State Disability Insurance (SDI)
• The 2024 SDI withholding rate is 1.1 percent (.011). The rate includes Disability Insurance (DI) and
Paid Family Leave (PFL).
• There is no SDI taxable wage limit beginning January 1, 2024. DI and PFL maximum weekly benefit
amounts are available online at Quick Statistics (edd.ca.gov/en/about_edd/quick_statistics).
California Personal Income Tax (PIT) Withholding
You are not required to withhold PIT from household employees’ wages. However, if you agree
to withhold PIT for any of your household employees, PIT withholding is based on the amount of
wages paid, the number of withholding allowances claimed by the employee, and the payroll period.
For more information on PIT Withholding, refer to pages 12 and 13, or visit Rates and Withholding
(edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm).
DE 8829 Rev. 44 (1-24) (Internet) Page 2 of 68
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Gavin Newsom, Governor
California Labor and Workforce Development Agency
Dear Household Employer:
The Employment Development Department (EDD) understands your time is valuable. We are
committed to providing you with the tools and resources to manage your payroll tax account
online.
We’ve made it easier to file and pay with e-Services for Business (edd.ca.gov/eServices), available
24 hours a day, 7 days a week. You can file, adjust, print returns, make payments, update your
account information, and much more!
To assist household employers, a resource page was created with you in mind to help you
successfully manage your California payroll tax reporting responsibilities, visit Household Employer
(edd.ca.gov/en/payroll_taxes/household_employer). We encourage you to explore our improved
EDD website (edd.ca.gov) for additional information about our programs, services, and no-cost
employer seminars.
Join the many employers taking advantage of going paperless, to save time and space, while helping
to preserve the environment. You can access the Household Employer’s Guide (DE 8829) (PDF)
at (edd.ca.gov/siteassets/files/pdf_pub_ctr/de8829.pdf). If you’re currently receiving a paper copy,
you can opt-out on e-Services for Business.
Take advantage of our email subscription service (edd.ca.gov/en/about_edd/Get_Email_Notices)
and receive the latest updates, reminders, and information on our programs and available services.
We are available and stand ready to answer your payroll tax questions, contact our Taxpayer
Assistance Center at 1-888-745-3886.
We wish you continued success in the year ahead.
Sincerely,
NANCY FARIAS
Director
PO Box 826880 •Sacramento, CA 94280-0001 •edd.ca.gov
DE 8829 Rev. 44 (1-24) (Internet) Page 3 of 68
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Manage Your Employer Payroll Tax Account Online!
Use e-Services for Business to electronically file tax returns and wage reports,
make payments, update addresses, and much more!
Enroll at e-Services for Business
(edd.ca.gov/eServices).
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
DE 8829 Rev. 44 (1-24) (Internet) Page 4 of 68
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Table of Contents
Payroll Tax Help, Forms, and Publications ........................................................................................... 1
2024 Calendar of Filing Dates ................................................................................................................ 2
Seminars .................................................................................................................................................. 3
Who Is a Household Employer? ............................................................................................................. 3
Who Is a Household Employee? ............................................................................................................ 4
When Should You Register as an Employer? ....................................................................................... 5
How to Register as an Employer ............................................................................................................ 6 Table of Contents
Posting Requirements .................................................................................................................... 6
Notices and Pamphlets .................................................................................................................. 7
Employers of Household Workers Registration and Update Form (DE 1HW) Sample ................. 8
What Are Wages? .................................................................................................................................... 10
What Are Subject Wages? ............................................................................................................. 10
What Are Personal Income Tax Wages? ....................................................................................... 10
Are Subject Wages and PIT Wages the Same? ............................................................................ 10
Meals and Lodging Values ............................................................................................................. 11
What Are Payroll Taxes? .......................................................................................................................... 12
2024 Payroll Tax Table ................................................................................................................... 12
Withholding California Personal Income Tax ................................................................................. 13
Electronic Filing and Payment Requirements
E-file and E-pay Mandate ................................................................................................................. 14
Online Services
e-Services for Business ................................................................................................................. 15
Are You an Annual or Quarterly Household Employer? ....................................................................... 16
How to Report and Pay Your Taxes ............................................................................................... 16
Annual Household Employers ................................................................................................................ 17
Overview ........................................................................................................................................ 17
Employer of Household Worker Election Notice (DE 89):
Overview .................................................................................................................................. 17
Sample ..................................................................................................................................... 18
Employer of Household Workers Quarterly Report of Wages and Withholdings (DE 3BHW):
Overview ............................................................................................................................ 19
Employer of Household Workers Annual Payroll Tax Return (DE 3HW):
Overview ............................................................................................................................ 20
Employer Paid Taxes for Employees .............................................................................................. 21
2024 Due Dates and Delinquency Dates ....................................................................................... 22
Correcting Previously Filed Reports .............................................................................................. 23
No Longer Paying Wages .............................................................................................................. 24
When to Change From an Annual Household Employer to a Quarterly Household Employer ...... 24
edd.ca.gov i Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 5 of 68
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Table of Contents
Table of Contents Quarterly Household Employers
Overview ........................................................................................................................................ 25
Quarterly Contribution Return and Report of Wages (DE 9):
Overview .................................................................................................................................. 26
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C):
Overview .................................................................................................................................. 27
Payroll Tax Deposit (DE 88):
Overview .................................................................................................................................. 28
How to Calculate Taxable Wages .................................................................................................. 29
How to Compute:
State Disability Insurance Withholding .................................................................................... 30
Unemployment Insurance Tax and Employment Training Tax ................................................. 31
2024 Due Dates and Delinquency Dates ....................................................................................... 32
Correcting Previously Submitted Payroll Tax Deposit (DE 88) ....................................................... 34
Correcting Personal Income Tax Withheld ..................................................................................... 35
Correcting Previously Filed Reports and Returns .......................................................................... 36
Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) Sample ....................................... 37
No Longer Paying Wages .............................................................................................................. 39
Reporting New Employees ..................................................................................................................... 40
Report of New Employee(s) (DE 34) Sample ................................................................................ 41
Federal Wage and Tax Statement Form W-2 ......................................................................................... 42
Earned Income Tax Credit Information Act .................................................................................... 43
What Payroll Records Must Be Kept? ................................................................................................... 44
Employee Earnings Record Sample .............................................................................................. 45
Unemployment Insurance........................................................................................................................ 46
Your Reserve Account ................................................................................................................... 46
Notices ........................................................................................................................................... 46
Notices of Determination, Ruling, or Modification .......................................................................... 47
Appeal Rights ................................................................................................................................ 48
Statement of Charges to Reserve Account (DE 428T) .................................................................. 49
Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) ........................... 49
State Disability Insurance ....................................................................................................................... 50
Disability Insurance ........................................................................................................................ 50
Paid Family Leave ......................................................................................................................... 50
Employer Claim Notices ................................................................................................................ 50
SDI Online ..................................................................................................................................... 50
Additional Resources............................................................................................................................... 51
Other EDD Programs and Services ............................................................................................... 51
Other Agencies You May Contact .................................................................................................. 52
Help Us Fight Fraud ....................................................................................................................... 52
Employers’ Bill of Rights Commitment ........................................................................................... 53
Employer Rights ............................................................................................................................. 53
Office of the Taxpayer Rights Advocate ......................................................................................... 54
Protecting Your Privacy .................................................................................................................. 54
Glossary ................................................................................................................................................... 55
edd.ca.gov ii Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 6 of 68
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Payroll Tax Help, Forms and Publications
e-Services for Business
• Fulfills the e-file and e-pay Walk-In Offices
mandate.
• Manage your employer For information and advice about your payroll tax
payroll tax account online. responsibilities, visit your local Employment Tax Office from
8 a.m. to 5 p.m., Pacific Time, Monday through Friday:
• Register as an employer.
• File tax returns and wage Anaheim ....................2099 S. State College Blvd., Suite 401, 92806
reports. Phone Number: 1-888-745-3886
• Pay deposits and liabilities. Fresno .......................1050 O Street, 93721
Phone Number: 1-888-745-3886
• Change an address.
Oakland .....................7677 Oakport Street, Suite 400, 94621
Register online using e-Services for Business Phone Number: 1-888-745-3886
(edd.ca.gov/eServices). Redding .....................1325 Pine Street, 96001
Phone Number: 1-888-745-3886
Sacramento ...............3321 Power Inn Road, Suite 220, 95826
Phone Number: 1-888-745-3886
San Bernardino .........658 East Brier Drive, Suite 300, 92408
Online Phone Number: 1-888-745-3886
Visit the EDD website San Diego .................10636 Scripps Summit Ct., Suite 202, 92131 Payroll Tax Help,
(edd.ca.gov). Phone Number: 1-888-745-3886
Forms and Publications
San Jose ...................906 Ruff Drive, 95110
Phone Number: 1-888-745-3886
• Get answers to frequently asked questions Santa Fe Springs ......10330 Pioneer Blvd., Suite 150, 90670
(edd.ca.gov/payroll_taxes/faqs.htm). Phone Number: 1-888-745-3886
• Get information on Payroll Tax Seminars Van Nuys ...................6150 Van Nuys Blvd., Room 210, 91401
(Seminars.edd.ca.gov/Payroll_Tax_Seminars). Phone Number: 1-888-745-3886
• Get information for tax professionals
To find an office near you, visit the
(edd.ca.gov/payroll_taxes/tax_practitioners.htm).
Office Locator (edd.ca.gov/office_locator).
• Send us comments and questions at Ask EDD
(edd.ca.gov/about_edd/contact_edd.htm).
Self-Service Offices
Visit the California Tax Service Center (taxes.ca.gov) Tax forms and a no-cost direct-line phone are available
for federal and California tax information for businesses from 8 a.m. to 5 p.m., Pacific Time, Monday through
Friday at our self-service offices.
and individuals.
Bakersfield ............... 1800 30th Street, Suite 240, 93301
Modesto ................... 3340 Tully Road, Suite E-10, 95350
San Francisco.......... 745 Franklin Street, Suite 400, 94120
Santa Rosa .............. 50 D Street, Suite 100, 95404
Vallejo ...................... 1440 Marin Street, Suite 114, 94590
Ventura .................... 4820 McGrath Street, Suite 200, 93003
Forms and Publications
Download and order forms, instructions, and publications
at Online Forms and Publications (edd.ca.gov/forms).
Phone
We Want to Hear From You
Toll-free from the U.S. or Canada: 1-888-745-3886 Let us know how we can improve this guide to better meet
your needs. Send your comments and suggestions to:
Hearing impaired: 1-800-547-9565
Employment Development Department
Outside the U.S. or Canada: 1-916-464-3502 Publications and Marketing Services Group, MIC 93
Staff are available from 8 a.m. to 5 p.m., Pacific Time, PO Box 826880
Monday through Friday, to answer your questions. Sacramento, CA 94280-0001
edd.ca.gov 1 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 7 of 68
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2024 Calendar of Filing Dates
Delinquent if Not
Postmarked or
Received By Annual Household Employers Quarterly Household Employers
January 31, 2024 • File an Employer of Household • Submit Payroll Tax Deposit
Worker(s) Quarterly Report (DE 88) payment for quarter
of Wages and Withholdings ending December 31, 2023.
(DE 3BHW) for quarter ending File a Quarterly Contribution
•
December 31, 2023. Return and Report of Wages
• File an Employer of Household (DE 9) and a Quarterly
Worker(s) Annual Payroll Tax Contribution Return and Report
Return (DE 3HW) with payment of Wages (Continuation) (DE 9C)
for 2023. for quarter ending December 31,
• Provide Wage and Tax 2023.
Statement Form W-2 and an • Provide a Wage and Tax
Earned Income Tax Credit Statement Form W-2 and
(EITC) notification to employees Earned Income Tax Credit
for 2023. Refer to page 43 for (EITC) notification to employees
additional information. for 2023. Refer to page 43 for
additional information.
April 30, 2024 • File DE 3BHW for quarter ending • Submit DE 88 payment for
March 31, 2024. quarter ending March 31, 2024.
of Filing Dates 2024 Calendar
• File DE 9 and DE 9C for quarter
ending March 31, 2024.
July 31, 2024 • File DE 3BHW for quarter ending • Submit DE 88 payment for
June 30, 2024. quarter ending June 30, 2024.
• File DE 9 and DE 9C for quarter
ending June 30, 2024.
October 31, 2024 • File DE 3BHW for quarter ending • Submit DE 88 payment
September 30, 2024. for quarter ending
September 30, 2024.
• File DE 9 and DE 9C for quarter
ending September 30, 2024.
January 31, 2025 • File DE 3BHW for quarter ending • Submit DE 88 payment
December 31, 2024. for quarter ending
• File DE 3HW with payment for December 31, 2024.
2024. • File DE 9 and DE 9C for quarter
• Provide Form W-2 and EITC ending December 31, 2024.
notification to employees for • Provide Form W-2 and EITC
2024. Refer to page 43 for notification to employees for
additional information. 2024. Refer to page 43 for
additional information.
edd.ca.gov 2 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 8 of 68
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Who Is a Household Employer?
Seminars to Help Employers Succeed
We offer no-fee seminars to help employers understand and comply with California’s payroll tax laws.
The EDD offers seminars on the following topics:
• State Basic Payroll Tax Seminar • Employment Status Tax Seminar
• Federal and State Basic Payroll Tax • Cannabis Industry and State Payroll Tax
Seminar Seminar
• State Labor Law and Payroll Tax Seminar • AB 5 Motor Carrier Worker Classification
Online Webinar
The EDD and the Department of Industrial
The EDD and the Internal Revenue Service (IRS)
Relations’ Division of Labor Standards
jointly offer seminars on:
Enforcement jointly present classes on:
• Federal and state payroll reporting and • Wage and hour law application.
withholding requirements. Employer and employee rights and
•
• Difference between employees and independent responsibilities.
contractors and the importance of proper worker Recordkeeping, reporting, and posting
•
classification. requirements.
More information about seminars and tutorials is available at Payroll Tax Seminars
(Seminars.edd.ca.gov/Payroll_Tax_Seminars).
Who Is a Household Employer?
You may be considered a household employer if you hire someone to work as your employee in or around
your home for the benefit of your personal household and not your business. If you employ one or more
employees for your business, you will need to register as a commercial employer.
Household employment may occur in a variety of settings, such as a:
• Private home • Summer or winter home • Local chapter of a college
• Apartment • Condominium fraternity or sorority
• Boat or mobile home • Local college club • Hotel room (when the worker
is employed by you, not the
hotel)
Private homes include fixed places of residence, apartments, and hotel rooms in which an individual or
family reside. Private homes do not include premises used primarily as a business enterprise, unless the
workers are employed by the resident of such a facility and not by the business. These premises includes Employer?
residential care home, boarding house, hotel, hospital, etc.
Who Is a Household
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Who Is a Household Employee?
Who is a Household
Who Is a Household Employee?
Employee? The individual providing labor or services for remuneration is presumed to be your employee unless the
hiring entity demonstrates all conditions of the ABC Test are met. If the worker is your employee, it does not
matter whether the work is temporary, full-time, or part-time, or that you hired the worker through an agency.
The individual is an independent contractor and not your employee if the individual is free from your
direction and control, performs work outside of the usual course of the hiring entity’s business, and has their
own independently established business of the same type as the work performed.
Refer to the table below for a list of workers who are or are not household employees. This list is not
intended to be a complete list of household employees.
These Are These Are Not
1
Household Employees Household Employees
• Au pair • Carpenters
1
• Baby-sitters • Electricians
• Butlers • Librarians
• Caretakers • Musicians
• Chauffeurs • Nurses leased from a nursing registry
2
• Cooks • Painters
• Crews of private yachts • Plumbers
3
• Gardeners • Private secretaries
• Governesses and governors • Tutors
• Home health care workers • Workers from a temporary services, leasing or
5
• Housekeepers employment agency
• Janitors • Workers provided by independent businesses
• Laundry workers (for example: a janitorial service, catering
• Maids service, gardening service, or pool maintenance
• Pilots of private airplanes for family use service)
4
• Pool maintenance persons
• Valets
2
• Waiters and waitresses
Family Employment – Spouse, parents, minor children (under 18 years old), and registered domestic partner are excluded from
employment for Unemployment Insurance, Employment Training Tax, and State Disability Insurance reporting and withholding
purposes. Those providing services as household employees are excluded from Personal Income Tax (PIT) withholding, but
employers are required to report the wages that are subject to PIT. For additional information, refer to Information Sheet: Family
Employment (DE 231FAM) and Information Sheet: Specialized (DE 231SC) Coverage (Elective Coverage for Exempt Workers)
available online at Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm).
1
A worker who performs childcare services for you in their home generally is not your employee.
2
Unless employed by a catering service.
3
Unless employed by a gardening service.
4
Unless employed by a pool maintenance service.
5
As long as the requirements of section 606.5 and 687.2 of the California Unemployment Insurance Code
(CUIC) are met.
Refer to the Information Sheet: Household Employment (DE 231L) (PDF) (edd.ca.gov/pdf_pub_ctr/de231l.pdf)
for additional information regarding household employment.
Contact the Taxpayer Assistance Center at 1-888-745-3886 to get a DE 231L or for assistance in
determining whether the people who work for you are independent contractors or household employees.
edd.ca.gov 4 Taxpayer Assistance Center 1-888-745-3886
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When Should You Register as an Employer?
When Should You Register as an Employer?
You must register with the Employment Development Department (EDD) within 15 days after you have paid
$750 or more in total cash wages in a calendar quarter to one or more people who work as your household
employee. Refer to page 4 for additional information on who is a household employee.
Cash wages include payment for services by check or cash. Do not include noncash wages, such as meals
and lodging, when calculating whether you have reached $750 in cash wages. Refer to What Are Wages?
on page 10 for a complete definition of cash and noncash wages.
Once you meet the $750 in cash wage limit, you must include all cash and noncash payments as subject
wages. The amount of subject wages you pay in a calendar quarter will determine the employer payroll
taxes you are required to withhold and pay.
If You Pay (in a Quarter) Then
Withhold State Disability Insurance (SDI) for the
$750 to $999.99 remainder of the current year and through the following
year, even if wages fall below $750 in a quarter.
$1,000 or more Withhold SDI and pay Unemployment Insurance (UI)
and Employment Training Tax (ETT) for the remainder of as an Employer?
the current year and through the following year, even if
wages fall below $1,000 in a quarter. When Should You Register
The following examples will help clarify when you must register with the EDD, begin reporting employee
wages and withholdings, and pay employer payroll taxes:
Cash Meals and
Am I Required to Register?
Wages Lodging
$700 $149 You are not required to register, report employee wages, or withhold and pay
any California payroll taxes because the cash wage limit of $750 in a quarter
has not been met (the value of meals and lodging is not included in reaching
the $750 cash wage limit).
$750 $75 You must register, report employee wages, and withhold SDI on the entire
$825. You are not required to pay UI and ETT because the cash wage limit of
$1,000 in a quarter has not been met.
$900 $150 You must register, report employee wages, and withhold SDI on the entire
$1,050. You are not required to pay UI and ETT because the cash wage limit
of $1,000 in a quarter has not been met (the value of meals and lodging is not
included in reaching the $1,000 cash wage limit).
$1,000 $100 You must register, report employee wages, pay UI and ETT, and withhold
SDI on the entire $1,100 because you have met the $1,000 cash wage limit
in a quarter.
You are required to report employee wages that are subject to California Personal Income Tax (PIT), but
you are not required to withhold PIT unless you and your employees agree to do so. Refer to page 10 for
information regarding PIT wages and page 13 for information about PIT withholding.
edd.ca.gov 5 Taxpayer Assistance Center 1-888-745-3886
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 Enlarge image | How to Register as an Employer How to Register as an Employer You must register with us as a household employer for California payroll tax purposes when you have paid cash wages totaling $750 or more in one calendar quarter to one or more people who work as your household employee. Action Required: Review the filing requirements for each type of household employer on page 16 to assist in determining whether you should register as an annual or quarterly household employer. • All household employers are initially registered as a Quarterly household employer. If you are a household employer and plan to pay $20,000 or less in cash and noncash wages in one calendar year, you must complete an Employer of Household Worker Election Notice (DE 89) (PDF) (edd.ca.gov/ pdf_pub_ctr/de89.pdf) in order to be converted to an Annual household employer. You will be required to complete a tax return and pay taxes annually and submit wage reports on a quarterly basis. • If you are a household employer and plan to pay more than $20,000 in cash and noncash wages, you will be registered as a quarterly household employer. You will be required to complete a tax return, wage report, and pay taxes on a quarterly basis. Action Required: Complete the registration online or by mail: Register online using the EDD e-Services for Business (edd.ca.gov/eServices). How to Register as Register by Mail an Employer Complete and mail an Employers of Household Workers Registration and Update Form (DE 1HW) (PDF) (edd.ca.gov/pdf_pub_ctr/de1hw.pdf). Mail or fax the completed registration form to: Employment Development Department Account Services Group, MIC 28 PO Box 826880 Sacramento, CA 94280-0001 Fax: 1-916-654-9211 If you have questions about registering as a household employer, contact the Taxpayer Assistance Center at 1-888-745-3886. Posting Requirements Once you are registered with the EDD, you will receive a notice to post in your workplace that informs your employees of their rights under the Unemployment Insurance (UI) and State Disability Insurance (SDI) programs. SDI includes Disability Insurance (DI) and Paid Family Leave (PFL). You must post this notice in a prominent location that is easily seen by your employees. You will receive one of the following notices if you are subject to: • UI, DI, and PFL – Notice to Employees (DE 1857A) (PDF) (edd.ca.gov/pdf_pub_ctr/de1857a.pdf). • UI only – Notice to Employees–Unemployment Insurance Benefits (DE 1857D) (PDF) (edd.ca.gov/pdf_pub_ctr/de1857d.pdf). • DI and PFL only – Notice to Employees (DE 1858) (PDF) (edd.ca.gov/pdf_pub_ctr/de1858.pdf). edd.ca.gov 6 Taxpayer Assistance Center 1-888-745-3886 DE 8829 Rev. 44 (1-24) (Internet) Page 12 of 68 |
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How to Register as an Employer
Notices and Pamphlets
Employers must provide a copy of the following notice and pamphlets to each employee to explain
employees’ benefit rights:
• For Your Benefit: California’s Programs for the Unemployed (DE 2320) provides information on
Unemployment Insurance (UI), Disability Insurance (DI), Paid Family Leave (PFL), and Workforce
Services benefits available to the employee. This must be given when an employer discharges,
lays off, or places an employee on a leave of absence. Printed copies of this notice may be provided
to employees in person or via mail. Notice may also be provided via email if the following requirements
are met:
• Employers may provide this notice via email if an employee affirmatively opts into receipt of
electronic statements or materials.
• An employee may consent to receive electronic communication in writing, by email, or by some
form of electronic acknowledgement.
• In the case of electronic acknowledgement, the acknowledgement form must:
◦ Fully explain that the employee agrees to receive notice electronically;
◦ Provide the employee with information about how they can revoke consent of electronic
receipt; and
◦ Create a record of the agreement which can be provided to the employee.
• Employees may revoke the agreement to receive notice by electronic communication at any time
in writing, by email, or by some form of electronic acknowledgement.
• Disability Insurance Provisions (DE 2515) outlines DI benefits.
• California Paid Family Leave (DE 2511) outlines PFL benefits.
These forms are available to download or order at Online Forms and Publications (edd.ca.gov/forms).
an Employer
How to Register as
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to our no-fee email subscription services
(edd.ca. gov/about_edd/get_email_notices.htm).
edd.ca.gov 7 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 13 of 68
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How to Register as an Employer
For Illustrative Purposes Only
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 (SelectFile this form Register for a New Employer Account Number (Go to Item B.)
only one boxonline through Existing Employer – – (Enter Employer Account Number when reporting an Update,
then complete Account Number: Reopen, Close, or Change in Status.)
e-Servicesthe items for Business
specified for that Update Employer Account Information
selection.)(edd.ca.gov/eServices) 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:
How to Register as Change: From To
(Provide the Employer Account Number at the top of Item A and complete the rest of the form.)
an Employer Effective Date of Change: ______________02/01/2023
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
JOE SMITH CO-OWNER 000-00-0000 xxxxxxxx
JANE SMITH CO-OWNER 000-00-0000 xxxxxxxx
F. Federal Employer Identification Number (FEIN)
99-9999999
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 123 MY HOUSE STREET
Box is not acceptable.) City State or Province ZIP Code Country
ANYTOWN CA 12345
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
edd.ca.gov 8 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 14 of 68
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How to Register as an Employer
For Illustrative Purposes Only
File this form
online through
e-Services for Business
(edd.ca.gov/eServices) 01HW11152
Employers of Household Workers Registration and Update Form
K. Email Email Address
Check to allow JANESMITH@ANYSERVER.COM
email contact
L. Contact Person Name Contact Phone Number Email Address
(Complete a Power of JANE SMITH (123) 555-6789 JOESMITH@ANYSERVER.COM
Attorney Declaration Relation Address
(DE 48), if applicable.) EMPLOYER 123 MY HOUSE STREET ANYTOWN, CA 12345
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
02/16/2023
Name Title Phone Number
JANE SMITH EMPLOYER (123) 555-6789
an Employer
How to Register as
DE 1HW Rev. 14 (1-24) INTERNET Page 2 of 4
edd.ca.gov 9 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 15 of 68
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What Are Wages?
What Are Wages?
Wages are all compensation for an employee’s personal services, whether paid by check, cash, electronic
debit, or the reasonable cash value of noncash payments such as meals and lodging. The method of
payment, whether by private agreement, consent, or mandate, does not change the taxability of wages paid
to employees. Payments are considered wages even if the employee is a casual worker, a day or contract
laborer, part-time or temporary worker, or paid by the day, hour, or any other method or measurement.
In addition, how employees are paid does not change the employer’s responsibility for payroll taxes.
Supplemental payments, including bonuses, overtime pay, commissions, and vacation pay are also
considered wages.
If you pay your employees’ share of Social Security, Medicare, or State Disability Insurance (SDI) without
deducting the amounts from their wages, these payments may also be considered wages. Refer to the
Information Sheet: Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes
Paid by an Employer (DE 231Q) (PDF) (edd.ca.gov/pdf_pub_ctr/de231q.pdf), or contact the Taxpayer
Assistance Center at 1-888-745-3886.
What Are Subject Wages?
Generally, all wages, unless excluded under the California Unemployment Insurance Code, are considered
subject wages and are used to determine the amount of Unemployment Insurance (UI), Disability Insurance
(DI), and Paid Family Leave (PFL) benefits a claimant receives. Subject wages are the full amount of wages
paid to an employee, regardless of the UI taxable wage limits. Refer to the inside cover for the 2024 taxable
wage limits.
What Are Personal Income Tax Wages?
Personal Income Tax (PIT) wages are cash and noncash payments subject to state income tax. Individuals
must report PIT wages on their California income tax return. Most payments for household employees’
services should be reported as PIT wages.
An employee’s calendar year total for PIT wages should match with the amount reported on the employee’s
federal Wage and Tax Statement (Form W-2) in Box 16 (state wages, tips, etc.). Household employers are
not required to withhold PIT; however, they are required to report PIT wages for each household employee.
For additional information about PIT wages, refer to page 13.
Are Subject Wages and PIT Wages the Same?
In most situations, subject wages and PIT wages are the same. However, subject wages and PIT wages are
What Are Wages? reported separately on your EDD quarterly wage report.
For additional information:
• Annual household employers refer to Information Sheet: Personal Income Tax Wages Reported on
the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW)
(DE 231PH) (PDF) (edd.ca.gov/siteassets/files/pdf_pub_ctr/de231ph.pdf).
• Quarterly household employers refer to Information Sheet: Personal Income Tax Wages Reported on
the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) (DE 231PIT) (PDF)
(edd.ca.gov/siteassets/files/pdf_pub_ctr/de231pit.pdf).
These forms are available online at Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_
publications.htm) or you can contact the Taxpayer Assistance Center at 1-888-745-3886 for assistance.
edd.ca.gov 10 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 16 of 68
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What Are Wages?
Meals and Lodging Values
Meals and lodging given to employees are wages. If your employees are covered under a contract of
employment or union agreement, the taxable value of meals and lodging should not be less than the
estimated value stated in that document. If the cash value is not stated in an employment contract or
union agreement, use the tables and information below to determine the value of the meals and lodging
you provide to your employees. Meals and lodging furnished for the employer’s convenience and on the
employer’s premises are not subject to Personal Income Tax (PIT). If you withhold PIT from your employees’
wages, refer to page 13.
Value of Meals
Three Meals Meal Not
Year per Day Breakfast Lunch Dinner Identified
2024 $ 14.85 $ 3.05 $ 4.55 $ 7.25 $ 5.35
2023 $ 13.85 $ 2.85 $ 4.25 $ 6.75 $ 4.95
To calculate the value of lodging, multiply the amount you could rent the property for (ordinary rental value)
by 66 2/3 percent (0.6667). Ordinary rental value may be calculated on a monthly or weekly basis. The table
below shows the minimum and maximum amounts to report for lodging.
Value of Lodging
Year Minimum per Week Maximum per Month
2024 $ 60.05 $ 1,852
2023 $ 57.05 $ 1,759
For additional information, refer to Information Sheet: Household Employment (DE 231L) (PDF)
(edd.ca.gov/pdf_pub_ctr/de231l.pdf), or contact the Taxpayer Assistance Center at 1-888-745-3886 for
assistance. To view the current and historical values for meals and lodging refer to Rates and Withholding
(edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm).
For historical rate information for the last eight years, visit Tax Rates, Wage Limits, and Value of Meals and
Lodging (DE 3395) (PDF) (edd.ca.gov/pdf_pub_ctr/de3395.pdf).
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
What Are Wages?
edd.ca.gov 11 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 17 of 68
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 Enlarge image | What Are Payroll Taxes? What Are Payroll Taxes? 2024 Payroll Tax Table Payroll Tax Who Pays Taxable Wages Tax Rate Maximum Tax Unemployment Employer First $7,000 New employer tax $434 per employee, Insurance (UI) of wages per rate is 3.4 percent per year (calculated For more employee, in a (.034) for a period at the highest UI tax information, refer to calendar year. of two to three rate of 6.2 percent Information Sheet: years. Following [.062]). this period, the tax California System Your maximum UI rate is calculated of Experience tax amount will be annually based on Rating (DE 231Z) less if your rate each employer’s is less than 6.2 (PDF) previous UI percent. (edd.ca.gov/ experience and the pdf_pub_ctr/ condition of the UI de231z.pdf). Fund. Employment Employer First $7,000 Set by law at 0.1 $7 per employee, Training Tax (ETT) of wages per percent (.001) of per year. employee, in a UI taxable wages calendar year. for employers with positive UI reserve account balances. State Disability Employee No taxable The 2024 No maximum. Insurance (SDI) wage limit. withholding rate is Employer withholds 1.1 percent (.011). Disability SDI contributions Set by law, the Insurance (DI) from employee SDI rate may and Paid Family wages; employers change each year. Leave (PFL) are are responsible for We notify your components of SDI not withheld from employers of the the SDI program employee wages. If new rate each and are included the employer pays SDI December. in SDI employee for employees, refer to contributions. page 10. California Employee Normally, all PIT PIT is withheld No maximum. Personal Income wages (cash based on each Household employers Tax (PIT) and noncash). Employee’s are not required to Withholding withhold PIT from See page 13 for Allowance employee wages information on Certificate unless both the when to exclude (DE 4). View employer and meals and the withholding employee agree to lodging from schedules withhold the tax. Refer PIT wages. available at Payroll to page 13. However, Taxes, Rates and the employee is Withholding still responsible for (edd.ca.gov/ reporting their wages Payroll_Taxes/ and paying any PIT Rates_and_ due when they file their Withholding.htm). income tax return with the California Franchise Tax Board (FTB). edd.ca.gov 12 Taxpayer Assistance Center 1-888-745-3886 DE 8829 Rev. 44 (1-24) (Internet) Page 18 of 68 |
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What Are Payroll Taxes?
Withholding California Personal Income Tax
If a household employee wishes to have California Personal Income Tax (PIT) withheld from their wages
and you agree to withhold it, you need to report and pay the PIT withheld to the Employment Development
Department (EDD).
To have California PIT withheld, your employees must complete a state Employee’s Withholding Allowance
Certificate (DE 4) (PDF) (edd.ca.gov/pdf_pub_ctr/de4.pdf).
Refer to the California Withholding Schedules (edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm)
What Are Payroll Taxes?
to determine the amount of PIT to be withheld from wages.
For more information, contact the Taxpayer Assistance Center at 1-888-745-3886.
PIT Wages and the Meals and Lodging Values: Meals and lodging are excluded from PIT wages and
withholdings if you provide meals and lodging to your employees because it is convenient for you, and:
• Meals are furnished on your premises.
or
• Lodging is furnished on your premises and is required as a condition of employment.
Example: A governess lives and eats meals in your home so she can take care of your children. The value
of the meals and lodging would not be considered PIT wages, and PIT would not be withheld
because the meals and lodging are furnished on your premises for your convenience.
The value of the meals and lodging would be included in total subject wages reported on the
Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW) for
annual household employers and on the Quarterly Contribution Return and Report of Wages
(Continuation) (DE 9C) for quarterly household employers. For additional information, refer
to the Information Sheet: Personal Income Tax Wages Reported on the Quarterly Report of
Wages and Withholdings for Employers of Household Workers (DE 3BHW) (DE 231PH) (PDF)
(edd.ca.gov/pdf_pub_ctr/de231ph.pdf).
If the meals and lodging do not meet the exclusions listed above, these amounts must be added to the cash
wages paid to your employee(s) before computing the amount of PIT to withhold. Refer to the Meals and
Lodging Values on page 11 to determine the cash value to report, or visit Meals and Lodging Values
(edd.ca.gov/Payroll_Taxes/Rates_and_Withholding.htm).
Remember:
• An employee’s calendar year total for PIT wages should match with the amount reported in Box 16
on the employee’s Wage and Tax Statement (Form W-2). Find additional information about Form W-2
online by visiting Internal Revenue Service (IRS) (irs.gov).
• While household employers are not required to withhold PIT, they are required to report PIT wages
on the Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
or Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C). The PIT wages are
reported separately from subject wages on the quarterly wage reports (DE 3BHW or DE 9C) that you
file with us.
edd.ca.gov 13 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 19 of 68
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 Enlarge image | Electronic Filing and Payment Requirements E-file and E-pay Mandate All employers are required to electronically submit their employment tax returns, wage reports, and payroll tax deposits to us. Benefits of Electronic Filing and Payment • Increases data accuracy. • Protects data through encryption. • Reduces paper and mailing cost. • Eliminates lost mail. Payment Requirements Electronic Filing and Penalty Paper Submittal Penalty Tax Return: $50 per return • Quarterly Contribution Return and Report of Wages (DE 9) • Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) • Quarterly Contribution Return (DE 3D) Wage Report: $20 per wage item • Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) • Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW) Payroll Tax Deposit: 15% of amount • Payroll Tax Deposit (DE 88) due Waiver Employers may request a waiver from the mandate due to lack of automation, severe economic hardship, current exemption from the federal government, or other good cause. You can download the E-file and E-pay Mandate Waiver Request (DE 1245W) (PDF) (edd.ca.gov/pdf_pub_ctr/de1245w.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886. Instructions and mailing address are on the waiver request form. For more information, visit the E-file and E-pay Mandate for Employers and related noncompliance penalties (edd.ca.gov/Payroll_Taxes/E-file_and_E-pay_Mandate_for_Employers.htm). Enroll in e-Services for Business (edd.ca.gov/eServices) to help you meet the requirements of the E-file and E-pay Mandate. Fast, easy, and secure! edd.ca.gov 14 Taxpayer Assistance Center 1-888-745-3886 DE 8829 Rev. 44 (1-24) (Internet) Page 20 of 68 |
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Online Services
e-Services for Business
e-Services for Business allows employers and employer representatives and payroll agents to manage employer
payroll tax accounts online at no cost. With a simple one-time enrollment, e-Services for Business can be used
to electronically submit employment tax returns, wage reports, and payments 24 hours a day, 7 days a week.*
Enroll in e-Services for Business
(edd.ca.gov/eServices).
Fast, easy, and secure!
Features:
• Register, close, or re-open an employer payroll tax account.
• File, adjust, and print tax returns and wage reports.
• Make payments.
• Report changes to your business.
• Protest Unemployment Insurance (UI) benefit charges or UI rates.
• Authorize a power of attorney.
• View notices and letters.
• Report new employees or independent contractors.
• Request a transfer of a reserve account.
• Change from annual to quarterly filing and payments.
Benefits:
• Fulfills the e-file and e-pay mandate for employers.
• No cost to enroll and use.
• Provides confirmation when your return, report, or payment is received.
• Saves time by saving basic account information for future transactions.
• Reduces paper and mailing cost.
Online Services
* The Report of New Employee(s) (DE 34) and Report of Independent Contractor(s) (DE 542) may be filed from 5 a.m. to
12 midnight, Pacific time, 7 days a week. All other services on this page may be accessed 24 hours a day, 7 days a week.
More e-Services for Business Information
View tutorials on how to: View answers to frequently asked questions about:
• Create a username and password. • Accessing an employer payroll tax account.
• Register for an employer payroll tax account • Registering, closing, or reopening an
number. account.
• File a tax return and wage report. • Filing forms and making payments.
• Make a payroll tax deposit. • Filing benefit charge and rate protests.
• And more. • And more.
Visit e-Services for Business Tutorials Frequently Asked Questions
(edd.ca.gov/payroll_taxes/ (edd.ca.gov/payroll_taxes/
e-Services_for_Business_tutorials.htm) FAQ_-_e-Services_for_Business.htm)
edd.ca.gov 15 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 21 of 68
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Are You an Annual or Quarterly Household Employer?
How to Report and Pay Your Taxes
The two types of household employers; Annual household employers and Quarterly household employers.
Annual Quarterly
Household Employer Household Employer
Requirements Report wages quarterly, pay Report wages quarterly and pay
taxes annually, and is current taxes quarterly.
with reporting and payments. Refer to page 25.
Annual Wage Threshold Pay household wages of Pay household wages that
$20,000 or less annually exceed $20,000 annually
and or
elects to pay taxes on an pays household wages of
annual basis. $20,000 or less annually
and
does not elect to pay taxes on
an annual basis.
Forms Required (submit online
using e-Services for Business
(edd.ca.gov/eServices):
Registration: • Employers of Household Employers of Household
Workers Registration and Workers Registration and Update
Update Form (DE1HW). Form (DE 1HW).
• Employer of Household
Worker Election Notice
(DE 89).
Are You an Annual or Quarterly Each Quarter: Employer of Household • Payroll Tax Deposit (DE 88)
Worker(s) Quarterly Report payment.
Household Employer? of Wages and Withholdings • Quarterly Contribution Return
(DE 3BHW). and Report of Wages (DE 9).
• Quarterly Contribution
Return and Report of Wages
(Continuation) (DE 9C).
Each Year: Employer of Household
Worker(s) Annual Payroll Tax
Return (DE 3HW) with payment.
edd.ca.gov 16 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 22 of 68
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Annual Household Employers
Annual Household Employers
Overview
Household employers who pay $20,000 or less in cash and noncash wages in one calendar year and
are current on their reporting and payments may elect to make one yearly payment for their California
payroll taxes. If you elect to pay taxes annually, you must still report employee subject wages, Personal
Income Tax (PIT) wages, and PIT withholdings quarterly. Employers
You will not automatically be considered an annual household employer, even if you pay $20,000 or less in Annual Household
wages.
To request to become an annual household employer, you must submit the following form to the EDD:
• Employer of Household Worker Election Notice (DE 89). Refer to information below regarding the
DE 89.
If you are approved as an annual household employer, you must file the following forms:
• Quarterly:
File an Employer of Household Workers(s) Quarterly Report of Wages and Withholdings (DE 3BHW) to
report employee subject wages, Personal Income Tax (PIT), and PIT withholding.
• Annually:
File an Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) with a payment for the
total payroll taxes due.
Submit forms online using e-Services for Business (edd.ca.gov/eServices).
Sample forms are provided on pages 8 and 18.
Note:
• If you are approved as an annual household employer, but you submit a tax return and payments
quarterly, your account will be converted to a quarterly household employer account. In order to revert
back to an annual household employer, you will need to submit a DE 89.
• If you are an annual household employer and your total accumulated wages exceed $20,000 during the
calendar year, you must contact us immediately to change your filing status to a quarterly household
employer. You can submit a request to us to terminate the annual household employer election and
revert the account to quarterly filing of tax returns, wage reports and payments using e-Services for
Business (edd.ca.gov/eServices). Refer to page 24 for additional information.
Employer of Household Worker Election Notice (DE 89)
Overview
Household employers who pay $20,000 or less in wages per year and are current on their reporting
and payments can use the DE 89 to elect to pay California payroll taxes annually instead of quarterly. If
approved, the election is effective the first day of the calendar year in which the election is filed. If you pay
more than $20,000 in accumulated wages in a year, the election will be terminated and you will be required
to file and pay all payroll taxes owed for the year at the end of that calendar quarter.
Download the DE 89 (PDF) (edd.ca.gov/pdf_pub_ctr/de89.pdf), or contact the Taxpayer Assistance Center
at 1-888-745-3886.
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Annual Household Employers
Annual Household
For Illustrative Purposes Only
Employers
JOE AND JANE SMITH Date: 4/4/2023
PO BOX 12345
Account Number: 000-0000-0
ANYTOWN, CA 12345
California law allows certain employers of household workers the option to pay California employment taxes for their
household employees annually instead of quarterly. Information on wages paid to employees must still be reported on a
quarterly basis. To be eligible to elect this option, an employer must:
• Be registered with the Employment Development Department (EDD) as an employer of household workers.
• Have no delinquent taxes or returns due to the EDD.
• Intend to pay $20,000 or less in wages in a calendar year to household employees. (The sum of all subject
wages, cash or noncash, paid to all employees must be no more than $20,000 per year.)
To elect this tax payment option, complete the election notice at the bottom of this document and return it to the address
indicated below. If approved, you will be notified in writing. Once approved, the election is effective the first day of the
calendar year, January 1, in which the election is filed.
As an annual payer, you will file the quarterly Employer of Household Worker(s) Quarterly Report of Wages and
Withholdings, DE 3BHW, and the annual Employer of Household Worker(s) Annual Payroll Tax Return, DE 3HW.
Until the EDD responds to your request, please continue to file the Quarterly Contribution Return and Report of
Wages, DE 9, and the Quarterly Contribution Return and Report of Wages (Continuation), DE 9C, along with your
Payroll Tax Deposit, DE 88.
You can submit employment tax returns, wage reports, and payroll tax deposits electronically using e-Services for
Business at www.edd.ca.gov/e-Services_for_Business to comply with the e-file and e-pay mandate. For more
information on this mandate, visit www.edd.ca.gov/EfileMandate.
Please note, if you pay more than $20,000 in wages in any given year, the annual payer election will be terminated, your
account will revert back to a quarterly payer, and you will be required to file and pay all payroll taxes owed for the year at
the end of every calendar quarter.
If you have any questions or need assistance, call the Taxpayer Assistance Center toll-free at 1-888-745-3886 or
TTY 800-547-9565, or visit the EDD website at www.edd.ca.gov to view the Household Employer's Guide, DE 8829.
Please cut and return the bottom portion of this notice to the address below. You may also fax your election notice to 1-916-654-9211.
— — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —
EMPLOYER OF HOUSEHOLD WORKER ELECTION NOTICE
I am an employer of household workers and wish to elect to pay California employment taxes annually. I intend to pay no more than $20,000 per
year in wages to my workers. I understand that if I pay more than $20,000 during the year, the election will be terminated and I will be required to
file and pay all payroll taxes owed for the year at the end of that calendar quarter. I will also be required to file quarterly tax returns with payment
for the remainder of the year. I will then need to file a new election to be eligible for this program in the future.
4/4/2023 000-0000-0
Signature Date Employer Payroll Tax Account Number
JANE SMITH ( 123)555-6789 PO BOX 12345
Print Name Phone Number Address
ANYTOWN CA 12345
EMPLOYMENT DEVELOPMENT DEPARTMENT City State ZIP Code
PO BOX 826880 MIC 28
SACRAMENTO CA 94280-0001
DE 89 Rev. 11 (12-17) (INTERNET) Page 1 of 1 CU
edd.ca.gov 18 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 24 of 68
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Annual Household Employers
Employer of Household Worker(s)
Quarterly Report of Wages and Withholdings (DE 3BHW)
Overview
Household employers who pay $20,000 or less in wages per year and elect to pay taxes annually use
the DE 3BHW to report employee quarterly wages subject to Unemployment Insurance (UI), Employment
Training Tax (ETT), State Disability Insurance (SDI) taxes, and Personal Income Tax (PIT) wages. If PIT is Employers
withheld, that amount is also reported on this form.
Even though taxes are paid just once a year, wages Annual Household
must be reported each quarter by state law. For quarters that you do not have wages, you must still file
the report. Refer to page 24 for your filing requirements if you stop employing people to work in your home
and do not intend to hire anyone in the future.
2024 Due Dates
Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
Report Covering Due Date Delinquent if Not Filed By
January, February, March April 1, 2024 April 30, 2024
April, May, June July 1, 2024 July 31, 2024
July, August, September October 1, 2024 October 31, 2024
October, November, December January 1, 2025 January 31, 2025
You must electronically file a DE 3BHW each quarter even if you did not pay wages during the
quarter. Tax returns and wage reports must be submitted electronically in order to be in compliance with
the E-file and E-pay mandate for employers. Refer to page 14 for more information on the E-file and E-pay
mandate for employers and related non-compliance penalties. Penalty and interest will be charged on late
filing of reports. Not having a form to complete is not considered good cause for filing your DE 3BHW late;
refer to page 57 for the definition of good cause. Refer to page 24 for your filing requirements if you stop
employing people to work in your home and do not intend to hire anyone in the future.
Electronic Filing: File and pay online with e-Services for Business (edd.ca.gov/eServices). It’s a fast, easy, and
secure way to manage your employer payroll tax account online.
• Fulfills the E-file and E-pay mandate.
• File tax returns, wage reports and make payments.
• View, adjust, and print returns or reports.
• Available 24 hours a day, 7 days a week.
For additional e-Services for Business features, refer to page 15.
edd.ca.gov 19 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 25 of 68
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Annual Household Employers
Annual Household
Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
Employers
Overview
Household employers who pay $20,000 or less in wages per year and elect to pay taxes annually use the
DE 3HW to report Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability
Insurance (SDI) amounts withheld to the Employment Development Department (EDD). If Personal Income
Tax (PIT) is withheld, that amount is also reported to the EDD with this form.
Note: If your total accumulated wages exceed $20,000 during the year, you must notify the EDD
immediately that you need to change to a quarterly household employer. Refer to page 24 for information
about changing from an annual household employer to a quarterly household employer.
2024 Due Dates
Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
Report Covering Due Date Delinquent if Not Filed By
2024 January 1, 2025 January 31, 2025
If you are unable to pay all or part of your taxes on time, you must still electronically file your
DE 3HW. Tax returns and wage reports must be electronically submitted per the e-file and e-pay mandate
for employers. Refer to page 14 for more information on the e-file and e-pay mandate for employers and
related noncompliance penalties. Penalty and interest will be charged on late payroll tax payments and
reports. Not having a form to complete is not considered good cause for filing your DE 3HW late; refer to
page 57 for the definition of good cause. Refer to page 24 for your filing requirements if you stop employing
people to work in your home and do not intend to hire anyone in the future.
Electronic Filing: File and pay online with e-Services for Business (edd.ca.gov/eServices). It’s a fast, easy, and
secure way to manage your employer payroll tax account online.
• Fulfills the e-file and e-pay mandate.
• File tax returns and wage reports and make payments.
• View, adjust, and print returns/reports.
• Available 24 hours a day, 7 days a week.
For additional e-Services for Business features, refer to page 15.
To learn more about employer payroll taxes, visit Payroll Tax Seminars
(Seminars.edd.ca.gov/Payroll_Tax_Seminars).
edd.ca.gov 20 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 26 of 68
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Annual Household Employers
Employer Paid Taxes for Employees
If you pay the State Disability Insurance (SDI) tax without deducting it from your employees wages, the
amount of the SDI you paid isconsidered an increase in the employees wages and should be included in
subject wages for Unemployment Insurance (UI), Employment Training Tax (ETT), and SDI purposes.
If you pay Social Security or Medicare without deducting them from your employees wages, the amount you Employers
paid is not considered an increase in the employees’ wages and should not be included in subject wages
for UI, ETT, or SDI purposes. Annual Household
If you and your employees have agreed to withhold Personal Income Tax (PIT), the amount of Social
Security, Medicare, or SDI that you paid without deducting from the employee’s subject wages should be
included in PIT wages and used to calculate the PIT withholding amount.
For help with calculating subject wages and PIT wages under these circumstances, refer to
Information Sheet: Social Security/Medicare/State Disability Insurance/Federal and State Income Taxes Paid
by an Employer (DE 231Q) (PDF) (edd.ca.gov/pdf_pub_ctr/de231q.pdf). You can download the DE 231Q
or contact the Taxpayer Assistance Center at 1-888-745-3886.
Refer to page 29 for How to Calculate Taxable Wages.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to our no-fee email subscription services
(edd.ca. gov/about_edd/get_email_notices.htm).
edd.ca.gov 21 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 27 of 68
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Annual Household Employers
Annual Household
2024 Due Dates and Delinquency Dates
Employers Note: When the last timely date to file falls on a Saturday, Sunday, or federal holiday, filings are delinquent
if not postmarked or received by the next business day.
Delinquent if Not Postmarked
Form Filing Due Dates or Received By
Employer of Household April 1, 2024
Worker(s) Quarterly Report for filing period of January, April 30, 2024
of Wages and Withholdings February, and March
(DE 3BHW)
July 1, 2024
for filing period of April, May, July 31, 2024
and June
October 1, 2024
for filing period of July, August, October 31, 2024
and September
January 1, 2025
for filing period of October, January 31, 2025
November, and December
Employer of Household
January 1, 2025
Worker(s) Annual Payroll Tax January 31, 2025
for tax year 2024
Return (DE 3HW) (with payment)
If you cannot pay all or part of your taxes on time, you must still electronically file the DE 3HW. Penalty and
interest will be charged on late payroll tax payments and reports.
Electronic Filers:
• Follow the online instructions to submit timely reports through e-Services for Business
(edd.ca.gov/eServices).
To learn more about employer payroll taxes visit, Payroll Tax Seminars
(Seminars.edd.ca.gov/Payroll_Tax_Seminars).
edd.ca.gov 22 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 28 of 68
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Annual Household Employers
Correcting Previously Filed Reports and Returns
Employers: Use the Tax and Wage Adjustment Form (DE 678) to make corrections to previous tax returns
and wage reports. Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_
taxes/how_to_correct_prior_reports_or_deposits) for detailed instructions on how to request adjustments to
the DE 3HW and/or DE 3BHW through e-Services for Business or on paper adjustment forms.
Employers
Electronic Adjustments: File online throughe-Services for Business (edd.ca.gov/eServices) and follow the simple
online instructions to make corrections to previously filed reports and returns. Annual Household
Paper Adjustments: Use the table below to determine how to correct your Employment Development Department
(EDD) reports with the Tax and Wage Adjustment Form (DE 678) (PDF) (edd.ca.gov/pdf_pub_ctr/ de678.pdf).
Type of Adjustment How to Make an Adjustment
Reported incorrect • Complete sections I, III, and IV of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf)
UI, ETT, SDI, and/or with the correct information. If the DE 3BHWs were filed incorrectly, also complete section V.
PIT information on the • One entry is required per employee for each quarter that needs to be corrected. Enter the quarter,
DE 3HW. SSN, employee name, Total Subject Wages, PIT Wages and PIT Withheld for each employee.
Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for sample entries.
• If taxes are due, send a payment with the DE 678 for the amount plus penalty and interest (edd.ca.gov/
Payroll_Taxes/Interest_Rate.htm). The penalty amount is 15% of the portion of the payment that is late.
Did not report • Complete sections I and V of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf). If the
employee on a DE 3HW was filed incorrectly, also complete section III.
previously filed • One entry is required per employee for each quarter that needs to be corrected in section V. Enter the
DE 3HW and quarter, SSN, employee name, Total Subject Wages, PIT Wages and PIT Withheld for each employee.
DE 3BHW. Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for sample entries.
Reported incorrect • Complete sections I and V of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf).
wage or PIT • One entry is required per employee for each quarter that needs to be corrected in section V.
withholding information Enter quarter, SSN, employee name, Total Subject Wages, PIT Wages and PIT Withheld for each
on a previously filed employee. Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for sample
DE 3BHW. entries.
Reported incorrect • Complete sections I and V of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf).
employee Social Security • Two entries are required per employee for each quarter that needs to be corrected in section V.
number (SSN) and/or Enter quarter, SSN, employee name, Total Subject Wages, PIT Wages and PIT Withheld for each
name on a previously employee. Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for sample
filed DE 3BHW. entries.
Incorrect employee • Complete sections I and V of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf),
name reported on • Two entries are required per employee for each quarter that needs to be corrected in section V.
a previously filed • First Entry: enter the quarter, SSN, incorrect employee name, and enter zeros in Total Subject
DE 3BHW. Wages, PIT Wages and PIT Withheld.
• Second Entry: enter the quarter, SSN, correct employee name, Total Subject Wages, PIT Wages,
and PIT Withheld. Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for
sample entries.
No SSN reported • Complete sections I and V of the DE 678 (edd.ca.gov/siteassets/files/pdf_pub_ctr/de678.pdf).
for employee on • Two entries are required per employee for each quarter that needs to be corrected in section V.
a previously filed • First Entry: enter the quarter, enter all zeros for the SSN filed, employee name, and enter zeros for
DE 3BHW. subject wages, PIT wages, and PIT withheld.
• Second Entry: enter the quarter, correct SSN, employee name, Total Subject Wages, PIT Wages
and PIT Withheld. Refer to the DE 678 form instructions (edd.ca.gov/pdf_pub_ctr/de678i.pdf) for
sample entries.
You can download the DE 678 (PDF) (edd.ca.gov/pdf_pub_ctr/de678.pdf) and the Instructions for Completing
the Tax and Wage Adjustment Form (DE 678-I) (PDF) (edd.ca.gov/pdf_pub_ctr/de678i.pdf). For questions
about the use of the form, adjusting previously reported payroll taxes or wages, or to order forms, contact
the Taxpayer Assistance Center at 1-888-745-3886.
edd.ca.gov 23 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 29 of 68
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Annual Household Employers
Annual Household
No Longer Paying Wages
Employers If you stop employing people to work in your home and do not intend to hire anyone in the future, submit
your final Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) and a payment for
the total payroll taxes due, and your Employer of Household Worker(s) Quarterly Report of Wages and
Withholdings (DE 3BHW) for the quarter. These must be submitted within 10 days of when you stop
employing people, regardless of the normal due date. If you plan to employ people to work in your home in
the future, but do not have payroll this quarter, file a DE 3BHW indicating you do not have payroll to report.
If you have an approved e-file and e-pay mandate for employers’ waiver and file by paper, mark No Payroll
This Quarter (Item B) on the DE 3BHW. These reports must be filed even if no wages were paid in the
quarter. Contact the Taxpayer Assistance Center at 1-888-745-3886 for assistance.
Household employers may close their employer payroll tax account online using e-Services for Business
(edd.ca.gov/eServices). If you resume paying wages in excess of $750 in a calendar quarter, you may also
request to reopen your employer payroll tax account through e-Services for Business.
When to Change From an Annual Household Employer
to a Quarterly Household Employer
If at any time during the year the total accumulated wages exceed $20,000, you must notify
us immediately. The election to pay annually will be terminated. You can submit a request to the EDD
to terminate the annual household employer election and revert the account to quarterly filing of tax
returns, wage reports and payments using e-Services for Business (edd.ca.gov/eServices). For additional
information, refer to Information Sheet: Household Employment (DE 231L) (PDF), (edd.ca.gov/pdf_pub_ctr/
de231L.pdf), or contact the Taxpayer Assistance Center at 1-888-745-3886 for assistance.
As a quarterly household employer, you will no longer need to prepare a DE 3HW or a DE 3BHW. Each
quarter, you will complete a Quarterly Contribution Return and Report of Wages (DE 9) and a Quarterly
Contribution Return and Report of Wages (Continuation) (DE 9C). You will also need to submit a Payroll Tax
Deposit (DE 88) payment to us at least quarterly.
If you are required to change to a quarterly household employer mid-year, then you must electronically
submit a DE 3HW and DE 3BHW to cover the quarters you were an annual household employer. You will
also need to submit a DE 9 and DE 9C for the quarters you were a quarterly household employer. In the
following years, you will no longer submit a DE 3HW or a DE 3BHW.
For an explanation of the responsibilities of a quarterly household employer, refer to the Quarterly
Household Employers section of this guide, beginning on page 25.
To learn more about employer payroll taxes visit, Payroll Tax Seminars
(Seminars.edd.ca.gov/Payroll_Tax_Seminars).
edd.ca.gov 24 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 30 of 68
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Quarterly Household Employers
Quarterly Household Employers
Overview
If your total annual accumulated wages (both cash and noncash) are more than $20,000 or if you do not
elect to become an annual household employer, you must file wage reports quarterly and pay taxes
quarterly.
Note: For information on how to elect to become an annual household employer, refer to page 17.
As a quarterly household employer, you must electronically file the following forms:
• Quarterly Contribution Return and Report of Wages (DE 9).
• Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C).
• Payroll Tax Deposit (DE 88).
We offer a full range of online services for filing and paying state payroll taxes. To learn more, refer to
e-Services for Business Tutorials (edd.ca.gov/Payroll_Taxes/e-Services_for_Business_Tutorials.htm).
Employers
Quarterly Household
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to our no-fee email subscription services
(edd.ca. gov/about_edd/get_email_notices.htm).
edd.ca.gov 25 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 31 of 68
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Quarterly Household Employers
Quarterly Contribution Return and Report of Wages (DE 9)
Overview
Quarterly household employers must use the Quarterly Contribution Return and Report of Wages (DE 9) to
reconcile payroll tax payments and total subject wages reported for the quarter. You must electronically
file a DE 9 and a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each
quarter.
2024 Due Dates for the Quarterly Contribution Return and Report of Wages (DE 9)
Report Covering Due Date Delinquent if Not Filed By
January, February, March April 1, 2024 April 30, 2024
Quarterly Household April, May, June July 1, 2024 July 31, 2024
July, August, September October 1, 2024 October 31, 2024
Employers
October, November, December January 1, 2025 January 31, 2025
You must electronically file a DE 9 each quarter even if you did not pay wages during the quarter.
Tax Returns and Wage Reports must be submitted electronically in order to be in compliance with the e-file
and e-pay mandate for employers. Refer to page 14 for more information on the e-file and e-pay mandate
and related non-compliance penalties. Penalty and interest will be charged on late filing of reports. Not
having a form to complete is not considered good cause for filing your DE 9 late, refer to page 57 for the
definition of good cause.
Electronic Filing: File and pay online with e-Services for Business (edd.ca.gov/eServices). It’s a fast, easy, and
secure way to manage your employer payroll tax account.
• Fulfills the e-file and e-pay mandate.
• File tax returns, wage reports and make payments.
• View, adjust, and print returns or reports.
• Available 24 hours a day, 7 days a week.
For additional e-Services for Business features, refer to page 15.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 26 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 32 of 68
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Quarterly Household Employers
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Overview
Quarterly household employers must use the Quarterly Contribution Return and Report of Wages (Continuation)
(DE 9C) to report employee wages subject to Unemployment Insurance (UI), Employment Training Tax (ETT),
State Disability Insurance (SDI), and to report Personal Income Tax (PIT) wages. If PIT is withheld, that
amount is also reported on this form. You must electronically submit a DE 9 and a DE 9C each quarter.
2024 Due Dates for the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Report Covering Due Date Delinquent if Not Filed By
January, February, March April 1, 2024 April 30, 2024
April, May, June July 1, 2024 July 31, 2024
July, August, September October 1, 2024 October 31, 2024
October, November, December January 1, 2025 January 31, 2025
You must electronically file a DE 9C each quarter even if you did not pay wages during the quarter
indicating you do not have payroll to report for this quarter. Tax returns and wage reports must be Employers
submitted electronically in order to be in compliance with the e-file and e-pay mandate. Refer to page 14
for more information on the e-file and e-pay mandate and related noncompliance penalties. Penalty and Quarterly Household
interest will be charged on late reports. Not having a form to complete is not considered good cause for
filing your DE 9C late, refer to page 57 for the definition of good cause.
Electronic Filing: File and pay online with e-Services for Business (edd.ca.gov/eServices). It’s a fast, easy, and
secure way to manage your employer payroll tax account online.
• Fulfills the e-file and e-pay mandate.
• File tax returns, wage reports and make payments.
• View, adjust, and print tax returns and wage reports.
• Available 24 hours a day, 7 days a week.
For additional e-Services for Business features, refer to page 15.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 27 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 33 of 68
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Quarterly Household Employers
Payroll Tax Deposit (DE 88)
Overview
The Payroll Tax Deposit (DE 88) is used to report and pay Unemployment Insurance (UI) tax, Employment
Training Tax (ETT), State Disability Insurance (SDI) tax, and Personal Income Tax (PIT) withholdings to us.
Employers can enroll and use e-Services for Business to immediately make deposits.
e-Services for Business. Online. Anytime.
Quarterly Household
Electronic Filing with e-Services for Business:
Employers All employers must electronically submit payroll tax deposits. Refer to page 14 for additional
•
information on the e-file and e-pay mandate and related non-compliance penalties.
• Fulfills the e-file and e-pay mandate.
• Fast, easy, and secure way to manage your payroll taxes online.
• Available 24 hours a day, 7 days a week.
• Employer representatives or payroll agents can manage their clients’ payroll tax accounts by
enrolling in e-Services for Business as a representative or payroll agents.
• For additional e-Services for Business features, refer to page 15.
Enroll and file online with e-Services for Business (edd.ca.gov/eServices).
Due Dates:
• If you do not withhold PIT or if accumulated PIT withholdings are less than $350, taxes
(UI, ETT, SDI, and PIT) are due each quarter on January 1, April 1, July 1, and October 1 (see
page 27 for delinquency dates).
• If PIT withholdings are $350 or more, SDI and PIT may need to be deposited more often.
Refer to page 32 for the California Deposit Requirements table.
• Refer to page 32 for additional deposit information and due dates.
NOTE: A penalty of 15 percent (15%) plus interest will be charged on late payroll tax payments.
The UI, ETT, and SDI tax rates are available online with e-Services for Business.
For additional assistance, contact the Taxpayer Assistance Center at 1-888-745-3886. If outside of the US
or Canada, call 1-916-464-3502.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
edd.ca.gov 28 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 34 of 68
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Quarterly Household Employers
How to Calculate Taxable Wages
Unemployment Insurance (UI) tax and Employment Training Tax (ETT) are calculated up to the UI taxable
wage limit of each employee’s wages per year and are paid by the employer. State Disability Insurance
(SDI) tax does not have SDI taxable wage limit beginning January 1, 2024, and is withheld from the
employee’s wages.
Note: Examples were created using the 2024 UI taxable wage limit of $7,000.
Example: An employer has two employees, Jane and John (for illustrative purposes only).
In the first quarter, Jane is paid $10,000 and John is paid $6,000. The employer pays UI and ETT
on $7,000 of Jane’s wages and all of John’s wages. The employer will not pay UI and ETT for
Jane for the remainder of the year since she has reached the UI taxable wage limit. SDI is withheld
from both employees’ total wages.
First Quarter Taxable Wages Taxable Wages
UI/ETT SDI
Jane $ 7,000.00 $ 10,000.00
John + 6,000.00 + 6,000.00 Employers
Total Taxable Wages $ 13,000.00 $ 16,000.00
Quarterly Household
In the second quarter, Jane is paid $35,000 and John is paid $500. The employer pays UI
and ETT on John’s total wages since the UI taxable wage limit has not been met. The employer
withholds SDI from both employees’ total wages.
Second Quarter Taxable Wages Taxable Wages
UI/ETT SDI
Jane $ 7,000.00 $ 35,000.00
John + 500.00 + 500.00
Total Taxable Wages $ 3500.00 $ 35,500.00
In the third quarter, Jane is paid $35,000 and John is paid $8,000. The employer pays UI and
ETT on $500 of John’s wages since he has now reached the UI taxable wage limit for the year.
The employer withholds SDI from both employees’ total wages.
Third Quarter Taxable Wages Taxable Wages
UI/ETT SDI
Jane $ 7,000.00 $ 35,000.00
John + 500.00 + 8,000.00
Total Taxable Wages $ 1,0500.00 $ 43,000.00
In the fourth quarter, Jane is paid $37,000 and John is paid $15,000. The employer only
withholds SDI taxes from both employee’s total wages. No UI or ETT is payable by the employer
since both Jane and John have reached the UI taxable wage limit for the year.
Fourth Quarter Taxable Wages Taxable Wages
UI/ETT SDI
Jane $ 7,000.00 $ 37,000.00
John + 00.00 + 15,000.00
Total Taxable Wages $ 31,000.00 $ 52,000.00
edd.ca.gov 29 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 35 of 68
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Quarterly Household Employers
How to Compute
State Disability Insurance Withholding
The State Disability Insurance (SDI) tax rate for the calendar year 2024, which includes Disability Insurance
(DI) and Paid Family Leave (PFL), is available on the inside cover of this guide. The SDI tax is withheld from
all cash and noncash wages paid to each employee in 2024. Noncash wages include meals and lodging
(refer to Meals and Lodging Values on page 11). Refer to the Note below if you do not withhold SDI from
your employees’ wages.
Once SDI tax is withheld from your employees’ wages, a Payroll Tax Deposit (DE 88) must be submitted
to us at least once each quarter and must be received by the due dates listed in the table on page 32.
If you withhold more than $500 in Personal Income Tax (PIT) from your employees during a quarter, refer
Quarterly Household to the California Deposit Requirement table (edd.ca.gov/payroll_taxes/timely_payroll_tax_deposits.htm) or
contact the Taxpayer Assistance Center at 1-888-745-3886 to determine when to submit your SDI and PIT
Employers payment to the EDD.
Example: Total SDI taxable wages for the quarter are $13,000 (for illustrative purposes only). Examples
were created using the 2024 rates. Refer to the inside cover for the 2024 rates.
SDI Taxable Wages $13,000
x SDI Tax Rate x 0.009
SDI Taxes Due $ 117 (Enter this amount in Box C of the DE 88)
Note:
• If, after paying $750 in cash wages in one or more quarters in a calendar year, and you then begin
paying your employee less than $750 in the following quarters, you must continue withholding SDI
taxes from your employees’ wages through December of the following year. Once you exceed the
threshold on wages, you continue to be subject through the following year.
• If you pay the SDI tax without deducting it from your employees’ wages, the amount of SDI you paid
is considered an increase in the employees’ wages and must be used to calculate Unemployment
Insurance (UI), Employment Training Tax (ETT), and SDI withholding. The additional amount must also
be included as PIT wages and used to calculate the PIT withholding amount if you and any of your
employees have agreed to withhold PIT.
• If you pay Social Security or Medicare taxes without deducting them from your employees’ wages,
these payments are not considered an increase in the employees’ wages for UI, ETT, and SDI but are
an increase in PIT wages that must be used to calculate the PIT withholding amount.
Assistance in calculating subject wages and PIT wages under these circumstances is available online.
Refer to Information Sheet: Social Security/Medicare/State Disability Insurance/Federal and State Income
Taxes Paid by an Employer (DE 231Q) (PDF) (edd.ca.gov/pdf_pub_ctr/de231q.pdf), or contact the Taxpayer
Assistance Center at 1-888-745-3886.
edd.ca.gov 30 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 36 of 68
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Quarterly Household Employers
How to Compute
Unemployment Insurance Tax and Employment Training Tax
If you paid cash and noncash wages of $1,000 or more in a calendar quarter to your household employee, in
addition to State Disability Insurance (SDI) withholding, you must pay Unemployment Insurance (UI) tax and
Employment Training Tax (ETT) at the following rates:
• The UI tax rate for new employers or those newly subject to UI is 3.4 percent (.034). Your tax rate will
be provided to you when you register with us or become subject to UI. Your tax rates (UI, ETT, and SDI)
are updated once each year. A Notice of Contribution Rates and Statement of UI Reserve Account
(DE 2088) is mailed to you in December, showing the UI and ETT rates for the upcoming year. For
more information, visit Tax-Rated Employers (edd.ca.gov/en/payroll_taxes/tax-rated-employers). The UI
tax is paid on cash and noncash wages paid to each employee in 2024 up to the UI taxable wage limit
of $7,000. Refer to Meals and Lodging Values on page 11.
• The ETT rate is set by law at 0.1 percent (.001) of your UI taxable wages. However, if you have a
negative UI reserve account balance on June 30, you will not be required to pay ETT the following
calendar year. The annual DE 2088 will show whether your rate is zero or 0.1 percent (.001).
Example: You have two employees and your total UI taxable wages for the quarter are $12,000 (for
illustrative purposes only). The UI tax rate is 3.4 percent (.034). The ETT rate is 0.1 percent (.001). Employers
Examples were created using standard starting rates, however your UI rate may differ.
Quarterly Household
UI Taxable Wages $12,000
x UI Tax Rate x 0.034
UI Taxes Due $ 408 (Enter this amount for UI deposit)
UI Taxable Wages $12,000
x ETT Rate x 0.001
ETT Due $ 12 (Enter this amount for ETT deposit)
The UI tax and ETT amounts are paid by the employer and are not withheld from employees’ wages.
Note:
If, after paying $1,000 in cash wages in one or more quarter(s) in a calendar year and then you begin
paying your employees less than $750 in the following quarters, you must continue withholding SDI taxes
from your employees’ wages and pay Unemployment taxes through December of the following year. Once
you exceed the threshold on wages, you continue to be subject through the following year.
Your payroll taxes and a Payroll Tax Deposit (DE 88) must be submitted electronically to the EDD
each quarter.
File and pay online using e-Services for Business (edd.ca.gov/eServices). It’s fast, easy, and secure. Refer to
page 15 for more information.
To learn more about payroll taxes visit
Payroll Tax Seminars (Seminars.edd.ca.gov/Payroll_Tax_Seminars).
edd.ca.gov 31 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 37 of 68
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Quarterly Household Employers
2024 Due Dates and Delinquency Dates
File and pay online using e-Services for Business (edd.ca.gov/eServices). It’s fast, easy, and secure. Refer
to page 15 for more information.
Withholding Deposits
If You Have
Accumulated PIT PIT and SDI Deposit
2
Form Calendar Quarter Withholding Of Due By
3
Payroll Tax Deposit Less than $350 April 30, 2024
Quarterly Household (DE 88) January, February,
and March
st th
(1 Quarter) 1 15 of the
Employers $350 - $500
following month
3
Less than $350 July 31, 2024
April, May, and June
nd
(2 Quarter) th
1 15 of the
$350 - $500
following month
3
Less than $350 October 31, 2024
July, August,
and September
rd th
(3 Quarter) 1 15 of the
$350 - $500
following month
3
Less than $350 January 31, 2025
October, November,
and December
th th
(4 Quarter) 1 15 of the
$350 - $500
following month
1
If you withhold more than $500 in Personal Income Tax (PIT), refer to the California Deposit Requirement table
(edd.ca.gov/payroll_taxes/timely_payroll_tax_deposits.htm) or contact the Taxpayer Assistance
Center at 1-888-745-3886 to determine the correct due date of your tax payment.
2
If the deposit due date falls on a Saturday, Sunday, or a federal holiday, the due date is extended to the
next business day.
3
For household employers who have paid $1,000 or more in wages in a calendar quarter, a deposit of
Unemployment Insurance (UI) and Employment Training Tax (ETT) not previously paid is also due each
quarter by these due dates.
Note:
All employers must electronically submit payroll tax deposits to us. Refer to page 14 for information on the
e-file and e-pay mandate and related non-compliance penalties.
edd.ca.gov 32 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 38 of 68
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Quarterly Household Employers
2024 Due Dates and Delinquency Dates (Continued)
File and pay online using e-Services for Business (edd.ca.gov/eServices). It’s fast, easy, and secure. Refer
to page 15 for more information.
Withholding Deposits
To ensure timely settlement of your electronic payments, note the following:
• An Electronic Funds Transfer (EFT) Automated Clearing House (ACH) debit transaction must be
completed before 3 p.m., Pacific Time, on or before the last timely date to ensure a timely
settlement date.
• EFT ACH credit transactions are processed based on individual bank requirements. Ask your bank
what day you should report your payment to ensure a timely settlement date.
Quarterly Reports
Delinquent if Not Postmarked
Form Filing Due Dates or Received By
Quarterly Contribution Return April 1, 2024 Employers
and Report of Wages (DE 9) for filing period of January, April 30, 2024
and February, and March Quarterly Household
Quarterly Contribution Return and
Report of Wages (Continuation) July 1, 2024
(DE 9C) for filing period of April, May, and July 31, 2024
June
October 1, 2024
for filing period of July, August, October 31, 2024
and September
January 1, 2025
for filing period of October, January 31, 2025
November, and December
If you cannot pay all or part of your taxes on time, you must still file the DE 9 and DE 9C. Penalty and
interest will be charged on each late payroll tax payment and report or return.
Note:
• When your DE 9 and DE 9C are electronically submitted to us, the submission date is used to
determine if your returns are timely.
• For any quarter that you do not have wages to report, you must file a DE 9 and DE 9C and indicate you
have no payroll to report when electronically submitting the forms through e-Services for Business. If
you have any questions, contact the Taxpayer Assistance Center at 1-888-745-3886.
• All employers must electronically submit employment tax returns, wage reports, and payroll tax
deposits to the EDD. Refer to page 14 for information on the e-file and e-pay mandate for related
noncompliance penalties.
edd.ca.gov 33 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 39 of 68
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Quarterly Household Employers
Correcting Previously Submitted Payroll Tax Deposit (DE 88)
Payroll Tax Deposits can be corrected online through e-Services for Business (edd.ca.gov/eServices) even if the
deposit was made using another electronic payment method or a paper Payroll Tax Deposit (DE 88) coupon.
Note:
Employers must electronically submit payroll tax deposits to the EDD. Refer to page 14 for more
information.
The following table clarifies when and how to notify us of adjustments to the DE 88 payroll tax deposits.
Type of Adjustment How to Make Adjustment
Quarterly Household Overpaid UI, ETT, SDI, or PIT on a DE 88 On the next DE 88 for the same calendar quarter, reduce
prior to filing your Quarterly Contribution the amount of taxes due by the amount of the overpayment.
Employers Return and Report of Wages (DE 9) for the Do not show credits (negative amounts) on the DE 88.
quarter. If you cannot reduce the overpayment on your next deposit
within the quarter, claim the amount overpaid in the Total
Taxes Due or Overpaid field of your DE 9 when you file
your return for the quarter.
Underpaid UI, ETT, SDI, or PIT prior to Submit a DE 88 to pay the amount due, including penalty
filing your DE 9 for the quarter. and interest. For current interest rates visit Interest Rate
on Overdue Taxes (edd.ca.gov/en/Payroll_Taxes/Interest_
Rate). Indicate the payroll date on the DE 88.
The penalty amount is 15% of the portion of the payment
that is late.
Allocated the wrong amounts to specific Do Not Adjust: We will make the necessary adjustments
funds on a DE 88 prior to filing the DE 9 at the end of the quarter when you file your DE 9.
for the quarter.
Underpaid UI, ETT, SDI, or PIT and your Submit a DE 88 for the additional amount due for the
DE 9 was previously filed with correct quarter, including any penalty and interest, or pay the
information. balance due when you receive a Statement of Account
(DE 2176) in the mail. For current interest rates visit
Interest Rate on Overdue Taxes (edd.ca.gov/en/Payroll_
Taxes/Interest_Rate).
The penalty amount is 15% of the portion of the payment
that is late.
Note:
Overwithheld SDI or PIT must be credited or refunded to your employee before you can take a credit or
receive a refund from us. You should get a receipt from the employee whenever a credit adjustment or
refund of overwithheld tax is made.
Refer to How to Correct Prior Reports, Returns, or Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_
prior_reports_or_deposits) or page 36 if adjustments are needed to the DE 9 and/or DE 9C.
edd.ca.gov 34 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 40 of 68
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Quarterly Household Employers
Correcting PIT Withheld
Type of Adjustment How to Make Adjustment
Overwithheld PIT and: The employee will receive a credit for the PIT withholding
• DE 9 was filed. when filing a California state income tax return with the
Franchise Tax Board (FTB).
• DE 9C was filed.
• Do not refund PIT withholding to the employee.
• Wage and Tax Statement
Form W-2 was issued to the • Do not change the California PIT withholding amount
employee. shown on the employee Form W-2.
• Do not file a claim for refund with us.
Overwithheld or Underwithheld PIT Upon receiving written permission from an employee, you
• DE 9 was filed. are authorized to adjust any over or underwithholding of
California PIT from the employee.
• DE 9C was filed.
You should get a receipt from the employee whenever the
• Prior to issuing Form W-2 to the overwithheld PIT is credited or refunded to the employee. Employers
employee. Refer to How to Correct Prior Reports, Returns, or
Deposits (edd.ca.gov/en/payroll_taxes/how_to_correct_ Quarterly Household
prior_reports_or_deposits) or page 36 for instructions on
how to request an adjustment to the DE 9 or DE 9C.
Overwithheld or Underwithheld PIT You must issue an IRS Corrected Wage and Tax Statement
• DE 9 was filed. (Form W-2C) to the employee. Do not send the state copy
of the IRS Form W-2C to us or the FTB.
• DE 9C was filed.
• Form W-2 was issued to the
employee with the wrong amounts.
When written permission is obtained from an employee, you are authorized to adjust any overwithheld or
underwithheld California PIT from the employee if the adjustment is made within the same calendar year
and before the IRS Form W-2 is issued.
Overwithheld SDI or California PIT must be credited or refunded to your employee before you can take a
credit or receive a refund from us.
Note:
A claim for refund must be filed within 3 years of the last timely date of the quarter being adjusted, or
within 6 months after an assessment becomes final, or within 60 days from the date of the overpayment,
whichever date occurs later.
edd.ca.gov 35 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 41 of 68
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Quarterly Household Employers
Correcting Previously Filed Reports and Returns
Employers use the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) to make corrections to
previously filed tax returns and wage reports. Refer to How to Correct Prior Reports, Returns, or Deposits
(edd.ca.gov/en/payroll_taxes/how_to_correct_prior_reports_or_deposits) for detailed instructions on how to
request adjustments to the DE 9 or DE 9C through e-Services for Business or on paper adjustment forms.
View the Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
(DE 9ADJ-I) (edd.ca.gov/pdf_pub_ctr/de9adji.pdf).
The table below includes instructions on how to request adjustments on the paper DE 9ADJ.
Type of Adjustment How to Make Adjustment
Quarterly Household
Reported incorrect • Complete sections I, II, III, and V of the DE 9ADJ. Also, complete section IV
UI, ETT, SDI, or or (items A and C) of the DE 9ADJ if a correction is needed to the DE 9C for the
Employers
PIT information on a quarter. If an amount was overpaid, claim the amount overpaid in the Total
previously filed DE 9. Taxes Due or Overpaid field of your DE 9ADJ.
• If taxes are due, send a payment with the DE 9ADJ for the additional tax
amount plus penalty and interest. For current interest rates, visit Interest Rate
on Overdue Taxes (edd.ca.gov/en/Payroll_Taxes/Interest_Rate). The penalty
amount is 15% of the portion of the payment that is late.
Did not report employee • Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ.
on a previously filed If taxes are due, send a payment with the DE 9ADJ for the additional tax
•
DE 9 and DE 9C. amount plus penalty and interest. The penalty amount is 15% of the portion of
the payment that is late.
Reported employee on Complete sections I, II, III, IV (items A and C), and V of the DE 9ADJ. If an amount
a previously filed DE 9 was overpaid, claim the amount overpaid in the Total Taxes Due or Overpaid field
and DE 9C in error. of your DE 9ADJ.
Reported incorrect • Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to
wages or PIT pages 3 through 5 of the DE 9ADJ-I for detailed instructions and examples
information on a of wage line adjustments. Also, complete section III of the DE 9ADJ if a
previously filed DE 9C. correction is needed to the DE 9 for the quarter.
• If taxes are due, send a payment with the DE 9ADJ for the additional tax
amount plus penalty and interest (edd.ca.gov/en/payroll_taxes/interest_rate).
The penalty amount is 15% of the portion of the payment that is late.
Reported incorrect Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages
employee Social 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line
Security number adjustments.
(SSN) or name on a
previously filed DE 9C.
No SSN reported Complete sections I, II, IV (items A and C), and V of the DE 9ADJ. Refer to pages
for employee on a 3 through 5 of the DE 9ADJ-I for detailed instructions and examples of wage line
previously filed DE 9C. adjustments.
Incorrect wage plan Complete sections I, II, IV (items A and B, or items A and C), and V. If correcting
code reported on the wage plan codes for all employees, complete items A and B in section IV. If
DE 9C. correcting the wage plan codes for individual employees, complete Items A and C in
section IV (C1 through C6 and C9) for each affected employee.
Refer to the Information Sheet: Reporting Wage Plan Codes on Quarterly Wage
Reports and Adjustments (DE 231WPC) for information on wage plan codes and
which wage plan code corrections do not need to be reported.
A completed sample of the DE 9ADJ form is available on pages 37 and 38.
edd.ca.gov 36 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 42 of 68
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Quarterly Household Employers
For Illustrative Purposes Only
Examples were created using 2023 rates.
Refer to inside front cover for 2024 rates.
Quarterly Contribution and Wage
Adjustment Form
The Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) is used to request corrections to information previously
reported on a Quarterly Contribution Return and Report of Wages (DE 9) and/or Quarterly Contribution Return and Report of
Wages (Continuation) (DE 9C). A claim for refund must be filed within 3 years of the last timely date of the quarter being
adjusted, 6 months after an assessment becomes final, or 60 days from the date of the overpayment, whichever date occurs
later.
You can also file adjustments to previously filed returns online through the Employment Development Department (EDD)
e-Services for Business (edd.ca.gov/e-Services_for_Business). Refer to the Instructions for Completing the Quarterly
Contribution and Wage Adjustment Form (DE 9ADJ-I) (PDF) (edd.ca.gov/pdf_pub_ctr/de9adji.pdf) for additional information.
Check the box ☐ If only adjusting the DE 9, ☐ If only adjusting the DE 9C, ☐ If adjusting DE 9 and DE 9C,
that applies: complete Sections I, II, III, and V. complete Sections I, II, IV, and V. complete all sections.
Section I: EmployerFileInformation.this form Complete all fields (Please print). Quarter
Business Name:online through_______________________________________________JOHN AND JANE SMITH 23/1YYQ
_______________________________________________ Employer Account Number
Streete-ServicesAddress: for_______________________________________________POBusinessBOX 12345 000-0000-0
City, State,(edd.ca.gov/eServices)ZIP Code: _______________________________________________ANYTOWN, CA 12345 Employers
Section II: Reason for Adjustment. Enter a detailed reason for the adjustments requested. (Required)
_____________________________________________________________________________________________________
_____________________________________________________________________________________________________ Quarterly Household
Section III: Request to Adjust the DE 9. (1) (2) (3)
Complete all fields. If requesting a credit (decrease) to Amounts Reported on Amounts That Difference
SDI or PIT, you must also complete Line O below. DE 9 or Most Recent Should Have Been Debit/(Credit)
Adjustment Form Reported
A. Total Subject Wages 9,000.00 18,500.50 9,500.50
B. Unemployment Insurance (UI) Taxable Wages 7,000.00 14,000.00 7,000.00
C. State Disability Insurance (SDI) Taxable Wages 9,000.00 18,500.50 9,500.50
D. Employer’s UI Contributions (UI rate_____%3.4 times B) 238.00 476.00 238.00
E. Employment Training Tax (ETT rate_____%0.1 times B) 7.00 14.00 7.00
F. SDI Withheld (SDI rate_____%1.1 times C)
(Includes Paid Family Leave) 99.00 203.51 104.51
G. Personal Income Tax (PIT) Withheld 150.00 350.55 200.55
H. Subtotal (Add amounts on Lines D, E, F, and G) 494.00 1,044.06 550.06
I. Plus: Erroneous SDI Deductions Not Refunded (Refer to Note below) 0.00
J. Less: Contributions and Withholdings Paid for the Quarter 494.00
K. Total Taxes Due or Overpaid (H2 + I – J). (If balance is due, complete L, 550.06
M, and N)
L. Penalty (If balance is due, calculate 15% of the amount on Line K) 82.51
M. Interest (Refer to the DE 9ADJ-I for instructions) 14.50
N. Total Due (Lines K + L + M) 647.07
O. SDI and PIT overpayments. If requesting a credit (decrease) to SDI or PIT, you must SDI Deductions PIT Deductions
answer the following questions:
1. Was the credit claimed above (column 3) withheld from the wages of employee(s)? ☐ Yes ☐ No ☐ Yes ☐No
2. If yes, has this amount been refunded to the employee(s)? ☐ Yes ☐ No ☐ Yes ☐No
3. Was the correct PIT reported on the Form W-2 issued to the employee(s)? ☐ Yes ☐No
Note: SDI and PIT deductions are employee contributions. The EDD cannot refund these amounts unless you first refund the
erroneous deductions to the employee(s). If you have issued Form(s) W-2, do not refund PIT overwithholdings or
change the amount reported on the employee(s) Form W-2. The employee will receive a credit for the PIT overwithheld
when they file their California Income Tax Return (Form 540) with the Franchise Tax Board. If you are requesting a PIT credit
for a prior year because you paid the EDD more than the amount withheld from the employee(s), attach a copy of Form(s)
W-2 filed for each affected employee. Refer to the DE 9ADJ-I for additional instructions.
Sign on Page 2 and Mail To: Employment Development Department / PO Box 989073 / West Sacramento, CA 95798-9073
DE 9ADJ Rev. 4 (1-23) (INTERNET) Page 1 of ________ CU
edd.ca.gov 37 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 43 of 68
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Quarterly Household Employers
For Illustrative Purposes Only
Examples were created using 2023 rates.
Refer to inside front cover for 2024 rates.
Quarter Employer Account Number
Business Name: ______________________________________JOHN AND JANE SMITH 23/1YYQ 000-0000-0
Section IV: Request to Adjust the DE 9C. Complete Item A for all DE 9C adjustments. Complete Item B only for wage plan
code corrections to all employees. Complete Item C to request adjustments to individual employee information.
A. DE 9C GrandFileTotalsthisfor theformQuarter
A1. Enteronlinethe correctthroughgrand totals for all Total Subject Wages Total PIT Wages Total PIT Withheld
employees for the quarter. 18,500.50 18,500.50 350.55
Quarterly Household e-Services for Business
A2. (edd.ca.gov/eServices)Enter the number of employees full-time and part-time who 1st Month 2nd Month 3rd Month
worked during or received pay subject to UI for the pay period
Employers which includes the 12 thof the month. 1 2 2
Wage Item Count
A3. Enter the correct total number of wage lines for all employees for the quarter. 2
B. Wage Plan Code Corrections for All Employees. Leave blank if not correcting all wage plan codes. Refer to the
Information Sheet: Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments (DE 231WPC) (PDF)
(edd.ca.gov/pdf_pub_ctr/de231wpc.pdf) for additional information.
Enter Number of Employees: _________ Prior Plan Code: ____ Correct Plan Code: _____
(Item C below is not required if only adjusting wage plan codes for all employees.)
C. Individual Wage Line Adjustments. Identify the adjustment type for each affected employee and complete the fields
indicated. Include only the wage lines that need to be corrected. Make corrections to the quarter(s) in which the
information was originally reported. Do not report negative amounts.
Adjustment Type Fields to Complete for Each Affected Employee
Add employee(s) not previously reported. C1 – C6. Leave C7 – C9 blank.
Remove employee(s) reported in error. C1 – C6. Enter 0.00 in C3 – C5.
Adjust wages or PIT amounts previously reported. C1 – C6. Leave C7 – C9 blank.
Correct employee name(s). C1 – C6 and C7. Leave C8 – C9 blank.
Correct a Social Security number (SSN). C1 – C6 and C8. Leave C7 and C9 blank.
Correct wage plan code for one or more employees but not all. C1 – C6 and C9. Leave C7 and C8 blank.
Multiple adjustments. C1 – C6 and C7 – C9 if they apply to adjustment.
Enter the information that should have been reported in fields C1 – C6. For name, SSN, or plan code corrections, enter
If a correction reduces wages or withholdings amount to zero, enter 0.00 in the information previously reported in fields
the field. C7 – C9. Leave these fields blank for all other
adjustment types.
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
000-00-0000 THOMAS T TAYLOR
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
9,500.50 9,500.50 200.55 S
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
000-00-0000 HARRY L JONES HAROLD L JONES
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
9,000.00 9,000.00 150.00 S 000-00-0000
C1. Social Security Number (SSN) C2. Employee Name (First, Middle Initial, Last) C7. Previously Reported Name (First, Middle Initial, Last)
C3. Total Subject Wages C4. PIT Wages C5. PIT Withheld C6. Plan Code C8. Previously Reported SSN C9. Previously Reported Plan Code
Please attach additional pages if reporting more than 3 wage line adjustments.
Section V: Declaration. I declare that the information herein is true and correct to the best of my knowledge. (A signature is
required on all adjustments)
Signature _____________________________ Title OWNER_______________________________________ Date ____________ 01/02/2024
Print Name ____________________________ Jane Smith Phone (123)________________ 555-7899 EmailJane123@gmail.com__________________________________
Sign and Mail To: Employment Development Department / PO Box 989073 / West Sacramento, CA 95798-9073
DE 9ADJ Rev. 4 (1-23) (INTERNET) Page 2 of ________
edd.ca.gov 38 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 44 of 68
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Quarterly Household Employers
No Longer Paying Wages
If you stop employing people to work in your home and do not intend to hire anyone in the future, you will
need to:
• Submit your final Quarterly Contribution Return and Report of Wages (DE 9) within 10 days of paying
the final wages, regardless of the normal due date.
• Submit the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) within 10 days
of paying the final wages, regardless of the normal due date.
• Submit the Payroll Tax Deposit (DE 88) within 10 days of paying the final wages, regardless of the
normal due date.
• Close your employer payroll tax account after submitting the above within 10 days of paying the final
wages.
If you plan to employ people to work in your home in the future and are keeping your account open, but
do not have payroll this quarter, file a DE 9 and DE 9C online using e-Services for Business indicating you
do not have payroll to report. If you have an approved e-file and e-pay mandate waiver and file by paper,
select No Wages Paid This Quarter on the DE 9 and No Payroll on the DE 9C. These reports must be filed
even if no wages were paid in the quarter. Contact the Taxpayer Assistance Center at 1-888-745-3886 for
assistance. Employers
Household employers may close their employer payroll tax account online using e-Services for Business Quarterly Household
(edd.ca.gov/eServices). If you resume paying wages in excess of $750 in a calendar quarter, you may also
request to reopen your employer payroll tax account.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
For the latest tax news and employer resources, visit
California Employer News and Updates
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to our no-fee email subscription services
(edd.ca. gov/about_edd/get_email_notices.htm).
edd.ca.gov 39 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 45 of 68
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Reporting New Employees
Reporting New Employees
The law requires all employers to report all newly hired or rehired employees to the New Employee
Registry (NER) within 20 days of their start-of-work date, which is the first day services were
performed for wages.
• Newly Hired employees are those individuals who have not previously been included on your payroll.
• Rehired employees are those individuals who were previously included on your payroll, left your
employment, and were rehired after a separation of at least 60 consecutive days.
The NER assists California’s Department of Child Support Services and the Department of Justice in
locating parents to collect delinquent child support payments. The NER also cross-matches the employees
actual start-of-work date (not the date hired) data with the Unemployment Insurance (UI) benefit file. This
will result in the early detection and prevention of UI benefit overpayments.
Filing Options for Reporting New or Rehired Employees
The following options are available to report new or rehired employees:
1. File online using e-Services for Business (edd.ca.gov/eServices). It’s fast, easy, and secure.
2. Download the Report of New Employee(s) (DE 34) (PDF) (edd.ca.gov/pdf_pub_ctr/de34.pdf).
3. Order DE 34 forms (edd.ca.gov/forms).
When Due: You must report all newly hired employees (refer to Who Are Household Employees? on
page 4) within 20 days of the start-of-work date, which is the first day of work. Any employee that is rehired
or returns to work after a separation of at least 60 consecutive days must also be reported within the 20 days.
The following information must be included when reporting new employees:
New Employees Employer Information Employee Information
Reporting • EDD eight-digit employer payroll tax account number • First name, middle initial, and last name
• Federal employer identification number (FEIN) • Social Security number (SSN)
• Employer name • Home address
• Employer address • Start-of-work date
• Contact person and phone number
A sample DE 34 is available on page 41.
Filing an Informal Report
If you are not able to obtain a DE 34 by the due date, file an informal report or a copy of the Employee’s
Withholding Allowance Certificate (DE4) (PDF) (edd.ca.gov/pdf_pub_ctr/de4.pdf) to avoid penalty and
interest charges. Your informal report should include all the information listed in the above table.
Mail or fax your new employee information to: Employment Development Department
Document Management Group, MIC 96
PO Box 997016
West Sacramento, CA 95799-7016\
Fax: 1-916-319-4400
Note:
If the people who work in your home are independent contractors, you do not need to report them to us
(refer to Who Is Considered a Household Employee? on page 4). The requirement for businesses and
government entities to report independent contractors does not apply to household employers.
If you are not sure if the people who work in your home are employees or independent contractors, contact
the Taxpayer Assistance Center at 1-888-745-3886 for assistance.
edd.ca.gov 40 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 46 of 68
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Reporting New Employees
For Illustrative Purposes Only
REPORT OF NEW EMPLOYEE(S)
NOTE: Failure to provide all of the information below may result in
this form being rejected and/or a penalty being assessed.
DATE CA EMPLOYER ACCOUNT NUMBER BRANCH CODE FEDERAL ID NUMBER00340600
030123M M D D Y Y 00000000 xxxxxxxxx
BUSINESS NAME CONTACT PERSON PHONE NUMBER
EMPLOYER CITY STORE JANE SMITH 123-555-7789
ADDRESS STREET CITY STATE ZIP CODE
PO BOX 12345 ANYTOWN CA 12345
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
E MILLER
SOCIAL SECURITY NUMBERFile this form STREET NUMBER STREET NAME UNIT/APT
CEDAR STREET
CITY online through STATE ZIP CODE START-OF-WORK DATE
e-Services for Business CA 12345 M 022823M D D Y Y
(edd.ca.gov/eServices)
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
Employees
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME Reporting New
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
EMPLOYEE FIRST NAME MI EMPLOYEE LAST NAME
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT/APT
CITY STATE ZIP CODE START-OF-WORK DATE
M M D D Y Y
DE 34 Rev. 10 (3-17) (INTERNET) Page 1 of 2 MAIL TO: Employment Development Department / PO Box 997016, MIC 96 CU
West Sacramento, CA 95799-7016 or fax to 916-319-4400
edd.ca.gov 41 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 47 of 68
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Federal Wage and Tax Statement Form W-2
Federal Wage and Tax Statement (Form W-2)
As an employer, you must to prepare a federal Wage and Tax Statement Form W-2 for each of your
employees. You must provide your employees with their 2024 Form W-2 by January 31, 2025.
*Prepare the Form W-2 on the federal and state four-part paper form.
If you need information on Form W-2 reporting requirements, refer to the Internal Revenue Service (IRS)
Employer’s Tax Guide (Publication 15, Circular E). For instructions on completing Form W-2, refer to the
IRS publication 2024 General Instructions for Forms W-2 and W-3 available online by visiting the IRS (irs.
gov) or contact the IRS at 1-800-829-3676.
In addition to the federal information required, you must include California Personal Income Tax (PIT)
wages, PIT withheld (if any), and State Disability Insurance (SDI) withheld in the following Form W-2 boxes:
Form W-2
Box Enter
Box 16 (State wages, tips, etc.) California PIT wages
Box 17 (State income tax) California PIT withheld (if any)
Box 19 (Local income tax) The abbreviation CASDI and SDI withheld
Note:
• If Box 19 has local taxes, use Box 14, Other. If no boxes are available, you must provide your
employees with a separate written statement containing:
○ Name of household employer, address, federal employer identification number (FEIN), and the EDD
eight-digit employer payroll tax account numbers.
○ The employee’s name, address, and Social Security number.
○ The amount of SDI withheld and paid directly by you.
• If the wages were not subject to SDI, show CASDI 0 (zero).
• If you paid SDI taxes without withholding the SDI from the employee’s wages, you should show the
SDI taxes as if they were withheld and increase the amount you report according to the formula shown
on the Information Sheet: Social Security/Medicare/State Disability Insurance/Federal Income Taxes
Paid by an Employer (DE 231Q) (PDF) (edd.ca.gov/pdf_pub_ctr/de231q.pdf).
Generally, the amount reported as California PIT wages on Form W-2 in Box 16 is the same as the federal
Statement (Form W-2) Federal Wage and Tax wages (Box 1).
If you discover an error on a previously issued Form W-2, refer to the IRS publication 2024 General
Instructions for Forms W-2 and W-3 for instructions on how to complete an IRS Corrected Wage and Tax
Statement Form W-2C.
Send Forms W-2 and Forms W-2C to your employees and the Social Security Administration. Do not send the
state copies of Forms W-2 and Forms W-2C to the State of California (the EDD or the Franchise Tax Board).
* Employers failing to provide a Form W-2 to each employee, or who provide a false or fraudulent
statement, are subject to a penalty of $50 for each such failure as imposed pursuant to section 13052 of
the California Unemployment Insurance Code (CUIC). Employers may also be subject to an additional
penalty for failure to file informational returns (Form W-2, Form 1099-MISC, or Form 1099-NEC) for
misclassified employees as provided pursuant to section 13052.5 of the CUIC. The amount of the penalty
is determined based upon the unreported payment for personal services multiplied by the maximum rate
as provided pursuant to section 17041 of the Revenue and Taxation Code. Contact the EDD Taxpayer
Assistance Center at 1-888-745-3886 for additional information.
edd.ca.gov 42 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 48 of 68
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Federal Wage and Tax Statement Form W-2
Earned Income Tax Credit Information Act
You may be eligible to receive the California Earned Income Tax Credit (CalEITC) starting with the calendar
year 2015 tax year. The CalEITC is a refundable state income tax credit for low-income working individuals
and families. The CalEITC is treated in the same manner as the federal Earned Income Tax Credit (EITC)
and generally will not be used to determine eligibility for welfare benefits under California law. To claim the
CalEITC, even if you do not owe California taxes, you must file a California income tax return and complete
and attach the form California Earned Income Tax Credit (Form 3514). For information on the availability of
the credit, eligibility requirements, how to obtain the necessary California forms, and get help filing, contact
the Franchise Tax Board at 1-800-852-5711 or visit CalEITC (ftb.ca.gov/file/personal/credits/california-
earned-income-tax-credit.html).
All employers must notify all of their employees of the federal EITC. Employers who are subject to and
required to provide Unemployment Insurance to their employees must provide EITC notification to the
employee by either handing it directly to the employee, mailing it to the employee’s last known address, or
providing it via email if an employee opts into receipt of electronic statements or materials. Posting of this
information on an employee bulletin board will not satisfy the notification requirement.
The notification must be provided at the same time or within one week, before or after, the employer
provides the employee with an annual wage summary, including, but not limited to, a Form W-2 or a Form
1099. The notice must include instructions on how to get any notices available from the Internal Revenue
Service (IRS) for this purpose, including, but not limited to, the IRS Notice 797, or any successor notice
or form, or any notice created by you, as long as it contains substantially the same language as the notice
below.
“Based on your annual earnings, you may be eligible to receive the Earned Income Tax
Credit from the federal government. The Earned Income Tax Credit is a refundable federal
income tax credit for low-income working individuals and families. The Earned Income
Tax Credit has no effect on certain welfare benefits. In most cases, Earned Income Tax
Credit payments will not be used to determine eligibility for Medicaid, supplemental security
income, food stamps, low-income housing, or most temporary assistance for needy families’
payments. Even if you do not owe federal taxes, you must file a tax return to receive the
Earned Income Tax Credit. Be sure to fill out the Earned Income Tax Credit form in the
federal income tax return booklet. For information regarding your eligibility to receive the
Earned Income Tax Credit, including information on how to obtain the IRS Notice 797, or
any other necessary forms and instructions, visit the IRS (irs.gov) or contact the IRS at
1-800-829-3676.”
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
Federal Wage and Tax Statement (Form W-2)
edd.ca.gov 43 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 49 of 68
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What Payroll Records Must Be Kept?
What Payroll Records
Must Be Kept? What Payroll Records Must Be Kept?
Employers are required to keep payroll records for at least four years. If you believe that you are not a
subject employer or your employees are exempt, state law requires that you maintain records of payments
made to people who provide household services for at least eight years in case of an employment tax audit.
Your records must provide a true and accurate account of all workers (employed, no longer employed, or
on a leave of absence, and independent contractors) and all payments made. Records must include the
following information for each worker:
• Full name (first name, middle initial, and last name).
• Social Security number.
• Date hired, rehired, or returned to work after a temporary layoff.
• Last date services were performed.
• Place of work.
• Money paid:
○ Dates and amounts of payment.
○ Pay period covered.
○ Cash or cash value of in-kind wages (such as meals, lodging, bonuses, and gifts).
(Refer to Meals and Lodging Values on page 11.)
• The amounts withheld from employee wages. (Note: You may be required to make withholding
deposits. Refer to Withholding Deposits on page 32.)
• Disbursement records showing payments to workers.
• Other information necessary to determine payments to workers.
You may use any payroll record that provides the information listed above. An Employee Earnings Record
sample is provided on page 45.
If you have any questions about the records you must keep, refer to Information Sheet: Employment Tax
Audit Process (DE 231TA (PDF) (edd.ca.gov/pdf_pub_ctr/de231ta.pdf) or contact the Taxpayer Assistance
Center at 1-888-745-3886.
Would you like to learn how to calculate taxes and complete payroll tax forms?
Consider our Payroll Tax Seminars (Seminars.edd.ca.gov/Payroll_Tax_Seminars) or contact the Taxpayer
Assistance Center at 1-888-745-3886.
edd.ca.gov 44 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 50 of 68
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What Payroll Records Must Be Kept?
Employee Earnings Record Sample
Date Hired/Rehired/
Employee’s Returned to Work
Name: _________________________________ From Layoff: ____________________________
Social Must Be Kept?
Security Last Date Services What Payroll Records
Number: _______________________________ Were Performed: _________________________
Reason for
For Year Ending: _________________________ Separation: _____________________________
Withholdings
State
Personal
Total Income
Federal Net Wages
Wages Tax (PIT) Income Tax (Total
Earned State (Optional (Optional Wages
Cash Noncash (Cash + Disability for for Earned–
Wages Wages Noncash Insurance Household Social Household With-
Pay Period Earned Earned Wages) (SDI) Employers) Security Medicare Employers) holdings)
Year Totals
Employer’s
Name: _________________________________________
Employee’s
Work Address: __________________________________ ________________________________
__________________________________ ________________________________
edd.ca.gov 45 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 51 of 68
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Unemployment Insurance
Your Reserve Account
Once you pay $1,000 or more in cash wages to household employees during a calendar quarter, you are
required to pay Unemployment Insurance (UI) tax and Employment Training Tax (ETT) on each employee’s
wages up to the UI taxable wage limit each calendar year. Your UI reserve account is a record of the
UI taxes you have paid (credits) and the UI benefits that we have paid (charges) to your former employees
who were found eligible to receive UI benefits or who qualified for reduced UI benefits when working less
than full-time for you. Your UI reserve account is a paper account for recordkeeping purposes and has no
cash value. The difference between the credits and charges is the reserve account balance, which may be
positive or negative. Your account balance is used only to determine your annual UI tax rate. If you have
a negative UI reserve account balance as of June 30, you will not be required to pay ETT for the following
Unemployment Insurance calendar year.
Notices
When your former employee (claimant) applies for UI benefits, the last employer reported by the claimant
will receive a Notice of Unemployment Insurance Claim Filed (DE 1101CZ or DE 1101ER). Only the
last employer of record will receive this notice to advise them that the claimant has filed a UI claim, and it
includes the reason the claimant stated for no longer working.
If you have any information that would affect the claimant’s eligibility for UI benefits, complete the form and
return it to us within 10 days of the date the notice was mailed to you. If you believe that your UI reserve
account should not be charged for the benefits, it is important that you provide information by the required
deadline explaining why the claimant was terminated or the reasons the claimant gave for voluntarily
quitting. The DE 1101CZ and DE 1101ER include instructions that explain how to complete the forms. Your
information is needed to gather relevant facts that will assist us in determining if the claimant is eligible to
receive UI benefits. Failure to respond timely may result in an increase to your UI tax rate.
For added convenience, employers and third-party administrators can elect to electronically receive and
respond to the DE 1101CZ through the State Information Data Exchange System (SIDES). Visit SIDES
(edd.ca.gov/Unemployment/SIDES.htm) to learn more.
If you respond to the notice within the legally required 10 days of the notice date and provide information
about why you think the claimant should not be eligible for UI benefits, we will send you a Notice of
Determination and/or Ruling (DE 1080EZ). The DE 1080EZ advises you whether or not the claimant is
eligible for UI benefits and if your UI reserve account will be charged for UI benefits if the claimant is found
eligible based on the reason for separation from your employment. If you fail to respond to the DE 1101CZ
or DE 1101ER, or respond untimely, you are not entitled to a determination or a ruling. However, if you
respond untimely and provide the reason you are submitting the eligibility information untimely, we will
determine if you had good cause for not submitting your response timely. If there is a finding of good cause,
you will be entitled to a determination or ruling. Also, if you respond untimely with eligibility information,
we will conduct a determination of eligibility for UI benefits with the claimant regardless of whether you are
entitled to a notice of determination or a ruling.
If we find that a claimant is eligible to receive UI benefits, a Notice of Wages Used for Unemployment
Insurance (UI) Claim (DE 1545) is mailed to all base period employers after the first benefit payment is
sent to the claimant. If you are a base period employer, you will receive a DE 1545. The DE 1545 will inform
you of the wages used to establish the UI claim and the amount of potential charges to your UI reserve account.
All or part of the benefits paid to the claimant may be charged to your UI reserve account.
If you believe that your UI reserve account should not be charged for the benefits, it is important that you
complete the form and return it by the required deadline to us as indicated on the form. The DE 1545
includes instructions on how to complete the form. You will need to explain why your account should not
be charged for the UI benefits. If you previously responded to a DE 1101CZ or DE 1101ER for the same
employee concerning the same separation or other issue, you do not need to return the DE 1545.
edd.ca.gov 46 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 52 of 68
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Unemployment Insurance
However, if you have new information that may affect the claimant’s eligibility for Unemployment
Insurance (UI) benefits, then you must report the new information to us. Please complete the DE 1545 timely
by returning it within 15 calendar days from the mail date of the notice. If the wage information is incorrect,
you must provide documentation to support the correction, such as a copy of the Quarterly Contribution
Return and Report of Wages (Continuation) (DE 9C) or Quarterly Contribution and Wage Adjustment Form
(DE 9ADJ) within 30 days from the mail date of the notice.
When a claimant is approved for California Training Benefits (CTB), a Notice of Potential Increased
Liability for Training Extension Benefits (DE 1545TE) is mailed to all base period employers. This notice
will inform you of the maximum amount of potential benefits payable, including training extension benefits
and the amount of potential charges to your UI reserve account. If you believe that your UI reserve account
should not be charged for the training benefits, your protest must be mailed by the date indicated on the form.
The response should provide information explaining why the claimant should not be eligible for CTB under
the California Unemployment Insurance Code section cited. If the DE 1545TE indicates that you previously
received a favorable ruling, your account will not be charged and no response will be necessary.
To maintain the integrity of the UI program, the we investigate cases cases of potential imposter fraud
and identity theft. As part of our investigation, you may receive a Request for Additional Information
(DE 1326ER) asking you to validate information provided to us by an individual who has filed a claim for UI
benefits. The DE 1326ER is mailed to the last employer and base period employers to request additional
identifying information to validate the identity of the individual. Your prompt response to the DE 1326ER
will protect your employer payroll tax account from charges if the determination of eligibility results in a Unemployment Insurance
disqualification, and it will assist us in maintaining the integrity of the UI Fund.
You can find additional information on protecting your employer payroll tax account from fraudulent UI
claims, protecting your employees, and fighting imposter fraud by visiting Identity Theft Prevention
(edd.ca.gov/unemployment/fraud_prevention.htm).
Note: You should keep copies of all your responses to our notices for your records.
Notices of Determination, Ruling, or Modification
You will receive a notice from the EDD in response to the timely information reported regarding a claimant’s
eligibility for UI benefits on the DE 1101CZ, DE 1101ER, DE 1545, or DE 1545TE. Depending on the
specific circumstances involved, you will receive one of the following notices:
Notice Purpose
DE 1080EZ: Sent to an employer who responds timely to a DE 1101CZ, DE 1101ER, DE 1545,
• Notice of or DE 1545TE or who submits timely correspondence with claimant eligibility
Determination information other than information regarding a voluntary quit or discharge.
• Notice of Sent to an employer who responds timely to a DE 1101CZ or DE 1101ER with
Determination/ information regarding a voluntary quit or discharge. This notice informs the
Ruling employer whether or not their reserve account will be charged for UI benefits paid.
• Notice of Ruling Sent to an employer who responds timely to a DE 1545 with information regarding
separation(s) that occurred within the base period. This notice informs the employer
whether or not their reserve account will be charged for UI benefits paid.
DE 1080M: Sent to an employer who previously received a DE 1080EZ stating that the
• Notice of claimant was disqualified from receiving UI benefits. The purpose of this form is to
Modification inform the employer that the claimant’s disqualification period has ended and the
claimant has met the criteria required to receive UI benefits. This notice does not
change the original ruling issued to the employer.
edd.ca.gov 47 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 53 of 68
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Unemployment Insurance
Appeal Rights
You have the right to file an appeal if you do not agree with our determination about:
• A former employee’s eligibility to receive UI benefits.
• Charges made to your UI reserve account due to paid UI benefits.
You must send your written appeal to the EDD within 30 days of the mail date of the Notice of Determination
and/or Ruling (DE 1080EZ). We will send you an acknowledgement of receipt and registration of your
appeal with the phone number for the Office of Appeals hearing the case. The Office of Appeals will
schedule a hearing with an Administrative Law Judge (ALJ). Both you and your former employee will be
notified of the date, time, and place of the hearing at least 10 days before the hearing date. If you are filing
Unemployment Insurance an appeal to a Notice of Ruling (DE 1080EZ), the employee is not considered a party to the proceeding and
is not notified of the hearing. The ALJ will conduct a hearing and give all interested parties the opportunity to
present their evidence. The ALJ will consider the facts presented at the hearing and issue a written decision
that is mailed to all concerned parties.
If you do not agree with the ALJ’s decision, you may appeal to the California Unemployment Insurance
Appeals Board (CUIAB). The CUIAB reviews appeals to decisions rendered by the ALJ. Both the CUIAB
and the ALJs operate impartially and independently from us.
The CUIAB provides the following publications to assist in filing an appeal and preparing for an
administrative hearing:
• Appeals Procedure (DE 1433)
• Office of Appeals Tax Hearing Information (DE 6412TF)
For copies of these publications, visit the State of California Unemployment Insurance Appeals Board
(cuiab.ca.gov) or write to:
California Unemployment Insurance Appeals Board
Sacramento Office of Appeals
2400 Venture Oaks Way, Suite 100
Sacramento, CA 95833-4224
If you have any questions about appeals:
• Visit the Unemployment Insurance Appeals (edd.ca.gov/unemployment/appeals.htm).
• Visit the California Unemployment Insurance Appeals Board (cuiab.ca.gov).
• Contact UI customer service (edd.ca.gov/unemployment/contact_ui.htm) or 1-800-300-5616.
edd.ca.gov 48 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 54 of 68
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Unemployment Insurance
Statement of Charges to Reserve Account (DE 428T)
Each September, the annual Statement of Charges to Reserve Account (DE 428T) is mailed to you. This
statement notifies you of the Unemployment Insurance (UI) benefit charges and credits to your reserve
account from July 1 through June 30 of the previous fiscal year. Charges are itemized and based on
the UI benefits paid to your former employees. Charges to your reserve account may increase your UI
contribution rate for the next calendar year. It is important to review your statement carefully and respond
timely if you do not agree with the charges. To protest online, visit the e-Services for Business
(edd.ca.gov/eServices). You must provide a valid Letter ID for the period you are protesting, and it must be
submitted within 60 days of the issued date on the notice. A protest may also be filed in writing and must be
postmarked within 60 days of the issued date on the notice. An extension of up to 60 days may be granted
for good cause (refer to page 57) if your request is submitted before the protest deadline. When filing your
protest, you must include your EDD eight-digit employer payroll tax account number, the claimant’s name,
Social Security number, claim date, the dollar amount, total number of claimants protested, and the specific
reason for protesting. Protests with missing information will be returned.
For a sample form and detailed instructions on how to file a protest, visit Online Forms and Publications
(edd.ca.gov/Forms) and refer to theDE 428T Protest Sample Form (DE 428C) (PDF) (edd.ca.gov/pdf_pub_
ctr/de428c.pdf) and the Information Sheet: Statement of Charges to Reserve Account (DE 428T) (DE 428I)
(PDF) (edd.ca.gov/pdf_pub_ctr/de428i.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
To ensure your DE 428T is received timely, make the necessary updates to your address or agent
information. For your convenience, these updates can be submitted online through e-Services for Business. Unemployment Insurance
Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088)
The Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI)
tax rates and applicable taxable wage limits may change each year. Each December, we send you a Notice
of Contribution Rates and Statement of UI Reserve Account (DE 2088) to notify you of your UI and ETT tax
rates and taxable wage limits for the upcoming year. For more information, visit Tax-Rated Employers (edd.
ca.gov/en/payroll_taxes/tax-rated-employers). Your 2024 notice will show the items used to determine your
UI rate and the balance in your UI reserve account as of July 31, 2023.
Any item on the DE 2088 may be protested except SDI and ETT, which are specifically set by law. To
protest online, visit e-Services for Business (edd.ca.gov/eServices). You must provide a valid Letter ID with
the associated tax rate year you are protesting within 60 days of the issued date on the notice. A protest
may also be filed in writing and must be postmarked within 60 days of the issued date on the notice. Include
your employer payroll tax account number, the specific items you wish to protest, and the reason you are
protesting. An extension of up to 60 days may be granted for good cause if your request is submitted before
the protest deadline. Refer to page 57 for more information.
Mail your written protest or submit a request for an extension to:
Employment Development Department
Rate Management Group, MIC 4
PO Box 826880
Sacramento, CA 94280-0001
For further information, refer to the Explanation of the Notice of Contribution Rates and Statement
of UI Reserve Account (DE 2088) for the Period Shown on Your DE 2088 (DE 2088C) (PDF) (edd.ca.gov/
pdf_pub_ctr/de2088c.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886.
edd.ca.gov 49 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 55 of 68
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State Disability Insurance
State Disability Insurance
The State Disability Insurance (SDI) program provides Disability Insurance (DI) and Paid Family Leave
(PFL) benefits to eligible California workers who need time off work due to a disability or family leave. The
SDI program is state mandated and funded by employee payroll deductions.
Disability Insurance
DI is a component of the SDI program. DI provides partial wage replacement benefits to eligible California
workers who have a loss of wages when they are unable to work due to a non-work-related illness, injury,
or pregnancy.
Paid Family Leave
PFL is a component of the SDI program. PFL provides benefits to California workers who take time off work
to care for a seriously ill child, parent, parent-in-law, grandparent, grandchild, sibling, spouse, or registered
domestic partner. Benefits are available to new parents who need time off work to bond with a new child
through birth, adoption, or foster care placement. Benefits are also available to eligible workers who take
time off work to participate in a qualifying event resulting from a spouse, registered domestic partner,
parent, or child’s military deployment to a foreign country.
Employer Claim Notices
When a DI claim is filed, the employers reported on the DI claim form will receive a Notice to Employer of
Disability Insurance Claim Filed (DE 2503). When a PFL claim is filed, the employer will receive a Notice of
Paid Family Leave (PFL) Claim Filed (DE 2503F). You are required to complete and return the DE 2503 or
State Disability Insurance DE 2503F within two working days. You may also submit the DE 2503 electronically through SDI Online
(edd.ca.gov/disability/SDI_Online.htm).
Your Unemployment Insurance reserve account will not be affected when your employees file DI or PFL
claims. You will not be notified of employee eligibility for DI and PFL benefits because employees pay for DI
and PFL through payroll deductions.
SDI Online
SDI Online is an electronic claim filing system for submission of DI and PFL claim information. It’s available
to employers, individuals filing for benefits, licensed health professionals, Voluntary Plan employers and
third-party administrators. Employers can securely submit employee information for example wages
earned, last day worked, etc. for DI claims online.
If you have questions about DI, visit State Disability Insurance (edd.ca.gov/disability) or contact DI at
1-800-480-3287. If you have questions about PFL, visit Paid Family Leave (edd.ca.gov/disability/paid_
family_leave.htm) or contact PFL at 1-877-238-4373.
edd.ca.gov 50 Taxpayer Assistance Center 1-888-745-3886
DE 8829 Rev. 44 (1-24) (Internet) Page 56 of 68
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Additional Resources
Other Employment Development Department
Programs and Services
SM
America’s Job Center of California
SM
Visit America’s Job Center of California (edd.ca.gov/office_locator) to find the nearest location to you.
State Disability Insurance
Disability Insurance (DI) and Paid Family Leave (PFL) are benefits paid under the SDI program.
DI and PFL customer service is available through the toll-free phone numbers listed below:
DI English ............................. 1-800-480-3287 PFL English ...............................1-877-238-4373
DI Spanish ............................ 1-866-658-8846 PFL Spanish ..............................1-877-379-3819
DI Hearing Impaired (TTY) ... 1-800-563-2441 PFL Cantonese .........................1-866-692-5595
PFL Vietnamese ........................1-866-692-5596
PFL Armenian ...........................1-866-627-1567
PFL Punjabi ...............................1-866-627-1568
PFL Tagalog ..............................1-866-627-1569
PFL Hearing Impaired (TTY) .....1-800-445-1312
Employers: Contact the Employer Help Line at 1-855-342-3645. This phone number is only for employers.
For more contact information or office locations, visit Contact SDI (edd.ca.gov/en/Disability/Contact_SDI).
Unemployment Insurance
Unemployment Insurance (UI) customer service representatives are available through the toll-free phone
numbers listed below. When you call, an automated system will provide a menu of services. Press “5” for
the employer menu (available in English and Spanish) that provides UI and job service information.
English and Spanish ............ 1-800-300-5616
Armenian ............................. 1-855-528-1518
Cantonese ........................... 1-800-547-3506
Vietnamese .......................... 1-800-547-2058
Mandarin ............................. 1-866-303-0706
Korean ................................. 1-844-660-0877
Tagalog ................................ 1-866-395-1513
Customers who have filed a claim for UI benefits may call the automated self-service number at
1-866-333-4606. Press “5” for the employer menu (available in English and Spanish) for UI and America’s
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Job Center of California information. You can access information about UI claim processing, hiring
assistance, UI fraud, California payroll tax information, and an explanation of various employer forms.
In addition, there is a variety of UI information available for employers and claimants by visiting EDD
(edd.ca.gov). Information includes answers to several of the most frequently asked questions.
Additional Resources
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Additional Resources
Other Agencies You May Contact
For assistance with:
• Federal tax requirements, visit the IRS (irs.gov) or call the IRS at 1-800-829-1040.
• Labor law requirements (such as overtime, minimum wage, and employee benefits) or to contact
the Division of Labor Standards Enforcement, visit the Department of Industrial Relations (DIR)
(dir.ca.gov/dlse).
• Workers’ Compensation requirements, visit the DIR (dir.ca.gov/dwc).
Help Us Fight Fraud
The underground economy is a term that refers to those individuals and businesses that deal in cash or use
other schemes to conceal their activities and their true tax liability from government licensing, regulatory,
and taxing agencies. Underground economy is also referred to as tax evasion, tax fraud, cash pay, tax gap,
payments under-the-table, and off-the-books. When businesses operate in the underground economy, they
gain an unfair competitive advantage over businesses that comply with the law because they do not pay
workers’ compensation insurance, state, and federal payroll taxes. This causes unfair competition in the
marketplace and forces law-abiding businesses to pay higher taxes. To address this, we partner with several
other governmental entities, follows up on leads and conducts on-site inspections of businesses throughout
the state. To learn more about the Underground Economy Operation (UEO) programs, visit Underground
Economy Operations (edd.ca.gov/payroll_taxes/underground_economy_operations.htm).
To report businesses that are paying workers undocumented cash payments, failing to carry
workers’ compensation insurance, or not complying with labor and licensing laws. Download and
complete an Underground Economy Operations Lead Referral/Complaint Form (DE 660 in English or
DE 660/S in Spanish) (PDF) (edd.ca.gov/pdf_pub_ctr/de660.pdf or edd.ca.gov/pdf_pub_ctr/de660s.pdf).
You can also request a DE 660 or contact UEO by:
Hotline: 1-800-528-1783
Fax: 1-916-227-2772
Email: ueo@edd.ca.gov
Online: Ask EDD (askedd.edd.ca.gov/AskEDD)
The brochure Paying Cash Wages “Under the Table” (DE 573CA in English or DE 573CA/S in Spanish)
(PDF) (edd.ca.gov/pdf_pub_ctr/de573CA.pdf or edd.ca.gov/pdf_pub_ctr/de573CAS.pdf) is available at
Forms and Publications (edd.ca.gov/payroll_taxes/forms_and_publications.htm) or by contacting the
Taxpayer Assistance Center at 1-888-745-3886.
Additional Resources We are dedicated to combatting fraudulent activity and protecting benefits for legitimate California workers
in need. To learn about how you can Help Fight Fraud visit (edd.ca.gov/about_edd/fraud.htm).
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Additional Resources
Employers’ Bill of Rights
Commitment
We are committed to applying the payroll tax laws of the State of California in an equitable and impartial
manner. Toward that goal, we have developed the following information to inform you of your rights during
the employment taxation process.
Employer Rights
As an employer, you have the right to:
• Courteous and timely service from EDD employees.
• Expect that information maintained by the EDD be kept confidential and not published or made
available for public inspection. However, in certain instances, the law requires that this information be
shared with other governmental agencies. When those instances occur, the EDD closely follows the law
to protect your rights to confidentiality.
• Call upon the EDD for accurate information, assistance, and to have all your questions answered.
• Receive a clear and accurate account statement if the EDD believes you owe taxes.
• Request a filing extension for up to 60 days. The law provides that the EDD may grant a filing extension
where good cause is shown for a delay. (Refer to page 57 for the definition of good cause.)
• Request a filing extension for up to 60 days. The law provides that the EDD may grant a filing extension
when the governor declares a state of emergency if the employer is directly affected by an emergency
or disaster.
• Request a waiver of penalty by showing good cause for filing a report or making a late payment.
• An impartial audit and a full explanation of our findings if your business is selected for an audit.
• Discuss the issue with an EDD representative, supervisor, office manager, and the Taxpayer Advocate
Office if you disagree with an action taken by the EDD.
• Appeal certain actions to the California Unemployment Insurance Appeals Board (CUIAB).
The Employer’s Bill of Rights (DE 195) (PDF) (edd.ca.gov/pdf_pub_ctr/de195.pdf) brochure has been
developed to inform you of your rights during the employment taxation process. For more information,
contact the Taxpayer Assistance Center at 1-888-745-3886.
For the latest tax news and employer resources, visit
California Employer News and Updates Additional Resources
(edd.ca.gov/payroll_taxes/employer-news.htm).
Subscribe to our no-fee email subscription services
(edd.ca. gov/about_edd/get_email_notices.htm).
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 Enlarge image | Additional Resources Office of the Taxpayer Rights Advocate The EDD Tax Branch established the Office of the Taxpayer Rights Advocate (OTRA), which is responsible for providing a clear and consistent focus on protecting the rights of the taxpayer. Incorporated within OTRA is the Taxpayer Advocate Office. Taxpayer Advocate Office The Taxpayer Advocate Office is responsible for protecting the rights of taxpayers during all phases of the payroll tax administration, assessment, and collection process, while also protecting the interests of the state. If you are unable to resolve a payroll tax problem with an EDD representative, supervisor, and office manager, you may contact the Taxpayer Advocate Office for assistance. This office will review the issues and facts of your case to ensure that your rights have been protected and work to facilitate a resolution. Employment Development Department Taxpayer Advocate Office, MIC 93 PO Box 826880 Sacramento, CA 94280-0001 Toll-free Phone: 1-866-594-4177 Phone: 1-916-654-8957 Fax: 1-916-449-9498 Protecting Your Privacy The EDD recognizes that your privacy is a personal and fundamental right without exception. We value and protect your privacy, and place strict controls on the gathering and use of personally identifiable data. Your personal information is not disclosed, made available, or otherwise used for purposes other than those specified at or before the time of collection, except with your consent or as authorized by law or regulation. Payroll tax and benefit information collected and maintained by the EDD is confidential. As an employer, you have the right to obtain access to and inspect your records. You may also authorize your agent or representative to access your records by submitting a Power of Attorney (POA) Declaration (DE 48) (PDF) (edd.ca.gov/pdf_pub_ctr/de48.pdf) online through e-Services for Business (edd.ca.gov/eServices) or by contacting the Taxpayer Assistance Center at 1-888-745-3886. If you have further questions regarding your privacy rights, contact the Tax Information Security Office at 1-916-654-5981. Additional Resources Go Paperless! You can view or download this guide at California Employer Guides (edd.ca.gov/en/Payroll_Taxes/Employers_Guides). edd.ca.gov 54 Taxpayer Assistance Center 1-888-745-3886 DE 8829 Rev. 44 (1-24) (Internet) Page 60 of 68 |
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Glossary
Account Number The Employment Development Department (EDD) eight-digit employer payroll tax
account number assigned to each registered employer (for example,
000-0000-0). Always refer to your employer payroll tax account number
when communicating with us. Omission of your employer payroll tax account
number may result in delays in processing payments, reporting documents, and
correspondence. Glossary
Annual Household An employer who pays $20,000 or less in wages in a calendar year and has
Employer elected to pay taxes annually. The employer submits an Employer of Household
Worker(s) Quarterly Report of Wages and Withholding (DE 3BHW) to us quarterly
and an Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
with payment annually.
Base Period The base period consists of four calendar quarters of three months each. When
a base period begins and which calendar quarters are used, depends on what
date the claim begins and whether the claim is for Unemployment Insurance (UI)
or for State Disability Insurance (SDI). For UI, there are two types of base periods:
the Standard Base Period (see Base Period, Standard [UI] below) and Alternate
Base Period (see Base Period, Alternate [UI] below). The Alternate Base Period
can only be used to file a UI claim when there are not enough wages earned in
the Standard Base Period to file a monetarily valid UI claim. For SDI, a base
period covers 12 months and is divided into 4 consecutive quarters. The base
period includes wages subject to SDI tax which were paid approximately 5 to 18
months before the claim start date.
Base Period, Alternate The UI Alternate Base Period is the last four completed calendar quarters prior to
(UI) the beginning date of the claim. The Alternate Base Period can only be used if an
individual cannot monetarily establish a valid UI claim using the Standard Base
Period.
Base Period Employer Employers who paid the earnings used to establish a UI claim and calculate a
benefit amount.
Base Period, Standard The UI Standard Base Period is the first four of the last five completed calendar
(UI) quarters prior to the beginning date of the claim.
California The laws administering California’s UI, Employment Training Tax (ETT), SDI, and
Unemployment Personal Income Tax (PIT) programs. Visit CUIC
Insurance Code (CUIC) (leginfo.legislature.ca.gov/faces/home.xhtml) for more information.
Cash Wages Checks, currency, and electronic payments paid to people who work for you.
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Glossary
Claim An application for Unemployment Insurance (UI), Disability Insurance (DI), or Paid
Glossary Family Leave (PFL) benefits:
• UI – The process that establishes a UI benefit year is called a new claim.
The bi-weekly Continued Claim (DE 4581) is used by claimants to certify for
UI benefits during the benefit year. The EDD has three methods that
unemployed individuals may use to certify for UI benefits. Claimants can
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complete and submit a paper DE 4581 by mail, use EDD Tele-Cert to certify
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for benefits using the phone, or certify electronically through UI Online . After
establishing a benefit year, a claimant may interrupt his or her claim for a
variety of reasons. For example, the claimant could receive a disqualification,
obtain intervening employment, or fail to continue to certify for benefits. The
claimant may request to reopen an existing claim with a claim balance by
filing an additional or reopened claim during the benefit year.
• DI – The application that establishes a DI benefit period is called an initial
claim. Subsequent certifications on an active DI claim are called continued
claims. For each separate period of disability, a new initial claim must be
filed.
• PFL – The application that establishes a PFL benefit period is called an initial
claim. Subsequent certifications on that claim are called continued claims.
For each separate period of family leave, a new initial claim must be filed.
Claimant A wage earner who files a claim for UI, DI, or PFL benefits.
Contributions Payroll tax payments for UI and ETT. The California Unemployment Insurance
Code refers to taxes under its provisions as contributions. In this guide,
contributions are generally referred to as taxes.
Disability Insurance Benefits paid to eligible California workers who have a loss of wages when they
(DI) are unable to work due to a non-work-related illness, injury, or pregnancy. DI
is a component of the State Disability Insurance program and funded through
employee payroll deductions.
Domestic Employee Same as Household Employee.
Domestic Employer Same as Household Employer.
Employment Training A payroll tax of 0.1 percent (.001) used to fund job training for people likely to
Tax (ETT) become unemployed or people who have been receiving UI benefits.
E-file and E-pay State law requires all employers to electronically submit employment tax returns,
Mandate wage reports, and payroll tax deposits to us. Beginning January 1, 2018, all
for Employers employers became subject to this requirement.
e-Services for Business Online tool that allows employers to manage their employer payroll tax accounts
online. New employers can register for an EDD employer payroll tax account
number online. Registered employers can access account and payment
information, file most returns and reports, including New Employee Registry
(NER) and Independent Contractor Reporting (ICR), pay tax deposits and tax
liabilities, review statements, correspondence, and email messages, obtain tax
rates, change addresses, make payment arrangements, and close or reopen
their account. For more information about our e-Services for Business refer to
page 15.
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Glossary
Exempt Employment Employment specifically excluded from coverage pursuant to the California
Unemployment Insurance Code.
Experience Rating The system by which an employer’s Unemployment Insurance (UI) contribution
rate is determined each calendar year based on previous employment experience.
Glossary
Good Cause A substantial reason that provides a legal basis for an employer filing a tax
report or payment late. Good Cause cannot exist unless there are unusual
circumstances or situations that could not be reasonably foreseen, for example,
earthquakes or floods. For more information, refer to the Information Sheet:
Waiver of Penalty Policy (DE 231J) (PDF) (edd.ca.gov/pdf_pub_ctr/de231j.pdf) or
contact the Taxpayer Assistance Center at 1-888-745-3886.
Household Employee A person hired to work for wages in or around your home, same as domestic
employee.
Household Employer A person who hires one or more people to work for wages in or around his or her
home, same as Domestic Employer.
New Employee California’s new hire reporting program. Employers are required to report their
Registry (NER) new or rehired employees within 20 days of their start-of-work date. Refer to the
Report of New Employee(s) (DE 34) on page 41.
Non-cash Wages Payments other than cash that are made to people who work for you; for example,
meals or lodging you provide to your employee.
Paid Family Leave (PFL) Benefits paid to eligible California workers who take time off work to care for a
seriously ill family member, to bond with a new child, or to participate in a
qualifying event because of a family member’s military deployment to a foreign
country. PFL is a component of the State Disability Insurance program and
funded through employee payroll deductions.
Payroll Period The frequency you pay wages: daily, weekly, bi-weekly (every two weeks), semi-
monthly (twice a month), etc.
Payroll Records Records providing an accurate account of all workers (employed, laid off, on a
leave of absence, or an independent contractor) and all payments made.
Payroll Taxes (State) Unemployment Insurance (UI) tax, Employment Training Tax (ETT), State
Disability Insurance (SDI) withholding, and Personal Income Tax (PIT)
withholding.
Personal Income Tax All wages paid that are subject to California PIT, even if no PIT is withheld. For
(PIT) Wages a calendar year, an employee’s PIT wages should match the amount reported in
Box 16 (state wages, tips, etc.) of the employee’s Internal Revenue Service Wage
and Tax Statement (Form W-2).
Personal Income Tax Commonly known as state income tax, which you are not required to withhold
(PIT) Withholding from your household employees’ wages. You and your employees may voluntarily
agree to withhold PIT.
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Glossary
Quarter A three-month period in a calendar year, as shown below:
Glossary Quarter Months in Quarter
st
1 January, February, March
nd
2 April, May, June
rd
3 July, August, September
th
4 October, November, December
Quarterly Household A household employer who pays more than $20,000 in accumulated wages in
Employer a calendar year orwho has not elected to pay taxes annually. The employer is
required to submit payroll taxes with a Payroll Deposit (DE 88) and a Quarterly
Contribution Return and Report of Wages (DE 9) and a Quarterly Contribution
Return and Report of Wages (Continuation) (DE 9C) quarterly to us.
Reserve Account A book account kept for each tax-rated employer to measure employment
experience and set the employer’s Unemployment Insurance (UI) tax rate. Your
UI reserve account is a paper account for recordkeeping purposes and has no
cash value.
SDI Online An electronic claim filing system available to employers, individuals filing for
benefits, licensed health professionals, Voluntary Plan employers, employers and
third-party administrators for submission of Disability Insurance (DI) and Paid
Family Leave (PFL) claim information.
Settlement Date The date an Electronic Funds Transfer (EFT) transaction is completed and posted
on the books of the Federal Reserve Bank and the state’s bank account.
SSN Also known as Social Security number. All employee wage records and claim
actions are filed under this number, rather than by name.
State Information Data Allows employers and third-party administrators to electronically receive and
Exchange System respond to our Notice of Unemployment Insurance Claim Filed
(SIDES) (DE 1101CZ).
State Disability The SDI program provides Disability Insurance (DI) and Paid Family Leave (PFL)
Insurance (SDI) benefits to eligible workers who need time off work. DI benefits are paid to eligible
California workers who have a loss of wages when they are unable to work due to
an illness, injury or pregnancy. PFL benefits are paid to eligible California workers
who take time off work to care for a seriously ill family member, bond with a new
child, or to participate in a qualifying event because of a family member’s military
deployment to a foreign country. The SDI program is funded by mandatory payroll
deductions from employee wages.
Subject Employer An employer who is liable under the rules and regulations of the California
Unemployment Insurance Code.
Subject Quarter Calendar quarter when an employer first meets the requirements for reporting
their payroll taxes.
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Glossary
Subject Wages Subject wages are used to determine Unemployment Insurance (UI), Disability
Insurance (DI), and Paid Family Leave (PFL) benefits. DI and PFL are
components of State Disability Insurance (SDI). Generally, all wages, unless
otherwise excluded in the California Unemployment Insurance Code (CUIC), are
considered subject wages, regardless of the UI taxable wage limits. Refer to the
inside front cover of this guide for current rates and applicable taxable wage limits. Glossary
Tax Return A Quarterly Contribution Return and Report of Wages (DE 9) or an Employer of
Household Workers Annual Payroll Tax Return (DE 3HW). Quarterly household
employers are required to file a tax return each quarter to reconcile California
payroll tax payments and the total subject wages reported. Annual household
employers are required to file the tax return annually.
Taxable Wage Limit The maximum amount of an employee’s wages that certain taxes apply to
in a calendar year. For example, in 2024, the taxable wage limit for UI and
Employment Training Tax (ETT) is $7,000. Therefore, an employer’s UI and ETT
tax rate applies to the first $7,000 paid to each worker during the calendar year.
There is no taxable wage limit for SDI or California Personal Income Tax (PIT)
withholding purposes.
Unemployment Benefits paid to eligible California workers who are unemployed. Claimants must
Insurance (UI) meet specific eligibility requirements in order to receive benefits, which are funded
by employer payroll taxes.
Wage Report A Quarterly Contribution Return and Report of Wages (Continuation)
(DE 9C) or an Employer of Household Worker(s) Quarterly Report of Wages and
Withholdings (DE 3BHW). Both Quarterly and Annual household employers are
required to file a wage report each quarter to report employee wage and payroll
tax withholding information.
Wages All payments made for personal services to people who work for you whether
paid by check, cash, electronic debit, or the reasonable cash value of noncash
payments, such as meals and lodging.
Withholding Money deducted from your employees’ wages for SDI and California PIT. You
must send SDI and PIT withholdings to us at least quarterly, unless you are an
annual household employer.
Go Paperless!
You can view or download this guide at California Employer Guides
(edd.ca.gov/en/Payroll_Taxes/Employers_Guides).
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NOTES
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State of California
Labor and Workforce Development Agency
Employment Development Department
The EDD is an equal opportunity employer/program.
Auxiliary aids and services are available upon request to individuals with disabilities.
Requests for services, aids, or alternate formats need to be made by calling 1-800-547-9565.
TTY users, please call the California Relay Service at 711.
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PRESORTED STANDARD
U.S. POSTAGE
PAID
SACRAMENTO CA
PO Box 826880, Sacramento CA 94280-0001PO Box 826880, Sacramento CA 94280-0001 PERMIT NO. 800
OFFICIAL BUSINESS
PENALTY FOR PRIVATE USE $300
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