California new hire reporting
California Employment Development Department (EDD) — New Employee Registry
Deadline: Within 20 calendar days of the start-of-work date (first day services were performed for wages).
Electronic filers may instead send twice-monthly transmissions 12–16 days apart.
What to report
7 federal data elements (every state)
- Employee name
- Employee address
- Employee Social Security number
- Date of hire (first day the employee performed services for pay)
- Employer name
- Employer address
- Employer FEIN (same FEIN used for quarterly wage reports)
Plus California requires:
- EDD 8-digit employer payroll tax account number (and branch code, if assigned)
- Employer contact name and phone number
- Employee middle name or initial
How to file
Open CA reporting site ↗Methods: Online (e-Services for Business, DE 34) · Mail · Fax · Copy of W-4 or DE 4 with start date, EDD account number and FEIN added
- Phone
- 916-657-0529
- Fax
- 916-319-4400
- Employment Development Department, PO Box 997016, MIC 96, West Sacramento, CA 95799-7016
State form: DE 34, Report of New Employee(s)
Independent contractors
Contractors must be reported ($600)Report independent contractors (Form DE 542) within 20 days of paying $600 or more, or entering a contract for $600 or more, in a calendar year — whichever is earlier.
Rehires & recalls
A rehire is a returning worker whose employment ended and who was separated for at least 60 consecutive days.
Penalty
$24 per unreported employee; $490 if the failure is an intentional agreement between employer and employee
- • Contractors are reported on a separate form, DE 542 (Report of Independent Contractor(s)).