California Payroll Forms – EDD

California Employment Development Department (EDD)

The California Employment Development Department (EDD) administers the state’s payroll tax programs, including Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax (PIT) withholding.

California employers are required to register with the EDD, withhold payroll taxes, file periodic reports, and provide required notices and forms to employees.

Employer Payroll Tax Registration

Businesses that pay wages in California must register with the EDD to receive an employer payroll tax account number. Registration is required before wages are paid.

Register for an EDD employer payroll tax account (e-Services for Business)

Common California Payroll Forms (EDD)

The following are commonly required payroll tax and employment forms issued by the California EDD:

DE 4 – Employee’s Withholding Allowance Certificate

Form DE 4 is used by employees to determine California Personal Income Tax (PIT) withholding. Employers must retain this form in their payroll records.

Download Form DE 4 (California Employee’s Withholding Allowance Certificate)

DE 9 – Quarterly Contribution Return and Report of Wages

Form DE 9 is used by employers to report total subject wages, UI, ETT, SDI, and PIT withholding on a quarterly basis.

DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)

Form DE 9C provides employee wage detail and must be filed with Form DE 9 each quarter.

State Disability Insurance (SDI) and Paid Family Leave (PFL)

California’s SDI program provides short-term wage replacement benefits for eligible workers. Paid Family Leave (PFL) is part of SDI and provides benefits for bonding or caregiving.

California State Disability Insurance and Paid Family Leave (EDD)

New Hire Reporting

California employers must report newly hired or rehired employees to the EDD within 20 days of the start-of-work date.

Download Form DE 34 – Report of New Employee(s)

Required Employee Notices

In addition to payroll tax forms, California employers must provide required employee notices issued by the EDD and the Department of Industrial Relations (DIR).

EDD required notices and pamphlets for employers

Electronic Filing and Payments

Most California employers are required to file payroll tax returns and submit payments electronically using the EDD’s e-Services for Business system.

EDD electronic filing and payment requirements

Related California Payroll Resources

Employers should also review posting and wage notice requirements under California labor law. California Payday Notice Poster

M. Spik

Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
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