Form 5498 Series Deadline Is Approaching — Complete Your Filing Today.

Form 5498 Series Deadline Is Approaching — Complete Your Filing Today. E-File Now

File California Payroll
Taxes in Minutes

Stay compliant with new-hire reporting, withholding, and unemployment
insurance taxes.

Form DE-34

Form DE-34

Deadline: Within 20 days of hire

New Hire
Form DE-9

Form DE-9

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Withholding / UI
Form DE-9C

Form DE-9C

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Wage Report

California Filing Requirements for New Hire and Unemployment Insurance

Stay compliant with California's new hire and unemployment filing requirements—on time, every time.

Forms Filing Requirements Filing Methods Due Date

New Hire Report
(Form DE-34)

All California employers must report newly hired, rehired, or recalled employees. This includes government, nonprofits, and private businesses.
  • Online: File via EDD e-Services for Business (NER electronic filing).
  • Fax: (916) 319-4400
  • Mail: Employment Development Department, PO Box 997016, MIC 96, West Sacramento, CA 95799-7016
Within 20 days of the employee's hire, rehire, or recall date.

Quarterly Contribution Return and Report of Wages
(Form DE-9)

All employers liable for California withholding Tax must file Form DE-9 quarterly, even if no wages were paid or no tax is due.
  • Online: File through EDD e-Services for Business.
  • Paper: Paper filing is limited; EDD requires approval via Form DE 1245W.

Last day of the month following each quarter:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

If you close your business during a quarter, file within 10 days of closing.

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

Reports each employee's name, SSN, total wages, PIT wages, and PIT withheld. Must file with DE-9. Required even if no wages are paid.
  • Online: EDD e-Services for Business.
  • Paper (Limited & Waiver Required): Paper filing only with approved Form
    DE 1245W waiver.

Last day of the month following each quarter:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File California Payroll Forms with Confidence

Simplify California state compliance, and avoid missed deadlines with TaxBandits—your complete
solution for state and federal filings.

Information Required to File

Know what information you need to file California payroll forms accurately.

What to Report in a New Hire?

What to Report in a New Hire?

  • Employee name
  • Employee address
  • Social Security Number (SSN)
  • Start-of-work date (first day services were performed for wages)
  • Business name and address
  • EDD payroll tax account number
  • Federal Employer Identification Number (FEIN)
  • Employer contact phone
What to Report in Form DE-9

What to Report in Form DE-9?

  • Total number of employees for the quarter
  • Total taxable wages for the quarter
  • Total contributions due (UI, ETT, SDI)
  • Total PIT withheld (if any)
  • Payment voucher information
  • Employee count
What to Report in Form DE-9C

What to Report in Form DE-9C?

  • Each employee's name and SSN
  • Total wages for the quarter
  • PIT wages
  • PIT withheld
  • Wage classifications (as required)
  • Employee-specific contribution information

How to file Payroll Tax Forms with the State of California?

Create a free TaxBandits account and follow these simple steps to e-file your California forms efficiently.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting (DE-34), quarterly withholding and wages (DE-9 and DE-9C).

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting (DE-34), quarterly withholding and wages (DE-9 and DE-9C).

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with California today—TaxBandits makes it quick and easy!

California Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms
New Hire Reporting $1 / Employee
Quarterly Contribution (Form DE-9) $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Employee Wage Detail Report

(Form DE-9C)

$5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Request a Live Demo

Penalties and Corrections for Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report

Failure to report: $24 per employee if report is late or missing (unless good cause shown).

Intentional failure to report: $490 per employee if EDD determines willful non-compliance or false information.

Use e-Services for Business to submit corrected data. Or submit amended Form DE-34 following form instructions. Contact EDD for assistance with corrections.

Form DE-9

  • Late Filing: $50 per return if not filed or for non-compliance with the e-file mandate.
  • Late Payment: 15% penalty on the unpaid amount, plus interest.
  • E-file Violation: $50 penalty for failure to comply with the electronic filing mandate.
Use e-Services for Business to file an electronic amendment (preferred), or submit paper Form DE-9ADJ. If additional tax is owed, pay with 15% late payment penalty. Contact EDD for assistance.

Form DE-9C

  • Late Filing: $20 per employee wage item if filing late or failing to report required wage data.
  • Late Filing After Demand: $20 per unreported wage item if EDD issues a written demand and the employer fails to file within 15 days, plus interest.

File an electronic amendment via e-Services for Business (preferred). Or submit paper Form DE-9ADJ with corrected wage lines. Include any additional tax due with 15% penalty.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2 and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

No. Form DE-34 is specifically used for California new-hire reporting and must be filed separately. Form DE-9C is only used for quarterly wage reporting. Employers must report new hires within 20 days of the hire date.

Yes. Active California employers must file Form DE-9 and Form DE-9C every quarter, even if no wages were paid. Employers can submit a “No payroll to report” return through EDD e-Services for Business. Failure to file may result in a $50 penalty per return.

California employers must calculate Unemployment Insurance (UI) and Employment Training Tax (ETT) on the first $7,000 paid to each employee during the calendar year. State Disability Insurance (SDI) continues to apply to all wages with no wage limit.

2026 Rates:

  • UI Rate: Ranges from 1.5% to 6.2% depending on the employer’s experience rating. New employers generally begin at approximately 3.4%.
  • ETT Rate: 0.1% on the first $7,000 of wages per employee.
  • SDI Withholding Rate: 1.3% employee contribution on all wages (no taxable wage limit).

Payroll software providers like TaxBandits often help employers calculate payroll tax amounts and prepare state forms electronically.

Late filing or late payment penalties may apply for Forms DE-9 and DE-9C.

Common California payroll penalties include:

  • $50 penalty for late DE-9 filing or e-file noncompliance
  • $20 per employee wage item for late DE-9C filing
  • 15% penalty plus interest for late payroll tax payments

Many businesses use payroll tax filing software like TaxBandits to automate filing reminders and reduce compliance errors.

Electronic Correction (Preferred): Use e-Services for Business to file an adjustment directly. EDD allows corrections to wage lines, additions, removals, and total adjustments. Paper Correction: Submit Form DE-9ADJ (Adjustment form). If additional tax is due, submit payment along with a 15% late-payment penalty. Contact the EDD for assistance.

Yes. California generally requires employers to electronically file and pay payroll taxes through EDD e-Services for Business. Paper filing is only allowed with an approved Form DE 1245W waiver. This applies to Forms DE-9, DE-9C, and payroll tax deposits.

Many employers choose e-file providers like TaxBandits to securely submit California payroll forms online.

If the California EDD issues a written demand for Form DE-9C and the employer does not file within 15 days, penalties may apply.

The penalty is generally:

  • $20 per unreported employee wage item
  • Plus applicable interest

This can become costly for employers with multiple employees or missing wage records.

If Form DE-9C contains missing or incorrect employee wage information, the California EDD may assess penalties, interest, or additional compliance action. Employers may face a $20 penalty per unreported employee wage item, plus interest.

Yes. Employers with employees working in California are generally required to file Forms DE-34, DE-9, and DE-9C for California payroll tax reporting.

Businesses handling multistate payroll often use TaxBandits to e-file California payroll forms and manage state reporting requirements online.

TaxBandits for Every Business

Success Starts with TaxBandits

An IRS Authorized E-file Provider You Can Trust!