Payroll Taxes – Forms and Publications
Source: https://www.edd.ca.gov/en/payroll_taxes/forms_and_publications
Archived: 2026-04-23 17:13
Payroll Taxes – Forms and Publications
Skip to Main Content
Español
Payroll Taxes – Forms and Publications
You can visit
Online Forms and Publications
for a complete list of EDD forms available to view or order online. For more information, review
FAQs – Tax Forms and Publications
or
Required Notices and Pamphlets
.
You may need to download the free
Adobe Reader
to view and print linked documents.
Online Forms
The following tax returns, wage reports, and payroll tax deposits can be submitted online using
e-Services for Business
.
Quarterly Contribution Return and Report of Wages
(DE 9)
Quarterly Contribution Return and Report of Wages (Continuation)
(DE 9C)
Employer of Household Worker(s) Annual Payroll Tax Return
(DE 3HW)
Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
(DE 3BHW)
Payroll Tax Deposit
(DE 88)
Due to the e-file and e-pay mandate these forms are no longer available in paper. View
e-file and e-pay mandate
to learn more.
Forms
DE 1 – Commercial Employer Account Registration and Update Form
Note:
Most employers should use this form.
DE 1-I – Instructions for Completing the Commercial Employer Account Registration and Update Form
DE 1AG – Agricultural Employer Account Registration and Update Form
DE 1GS – Governmental Organizations, Public Schools, and Indian Tribes Registration and Update Form
DE 1HW – Employers of Household Workers Registration and Update Form
DE 1NP – Nonprofit Employers Registration and Update Form
DE 1P – Employers Depositing Only Personal Income Tax Withholding Registration and Update Form
DE 1PE – Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe
DE 1SE – Selection of Financing Method and Election to Cover Excluded Services
DE 1SNP – Selection of Financing Method by a Nonprofit Organization Described in Section 501(c)(3) of the Internal Revenue Code
DE 4 – Employee’s Withholding Allowance Certificate
DE 4/S – Employee’s Withholding Allowance Certificate – Spanish
Note:
Starting 2020, there are
new requirements for the DE 4
.
Internal Revenue Service Withholding Calculator
– Identify your tax withholding to make sure you have the right amount of tax withheld.
DE 4P – Withholding Certificate for Pension or Annuity Payments
DE 4S – Request for State Income Tax Withholding from Sick Pay
DE 9ADJ – Quarterly Contribution and Wage Adjustment Form
DE 9ADJ-I – Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
DE 26 – Electronic Funds Transfer New Enrollment Request Form
DE 34 – Report of New Employee(s)
DE 34PS – Report of New Employee(s) (DE 34) Printing Specifications Computer or Laser Generated Alternate Forms
DE 38 – Employment Determination Guide
DE 38/S – Employment Determination Guide – Spanish
DE 48 – Power of Attorney Declaration
DE 89 – Employer of Household Worker Election Notice
DE 204 – Corporate Information Questionnaire
DE 230 – Request for Preliminary Worker Classification Assessment or Audit Lead Referral
DE 230/S – Request for Preliminary Worker Classification Assessment or Audit Lead Referral – Spanish
DE 370 – Statement of Amount Due from Worker
DE 428C – DE 428T Protest Sample Form
DE 459 – Sole Shareholder/Corporate Officer Exclusion Statement
DE 500 – Wage History Request
DE 542 – Report of Independent Contractor(s)
DE 542PS – Report of Independent Contractor(s) (DE 542) Printing Specifications Computer or Laser Generated Alternate Forms
DE 547 – Federal/State Employment Taxes (FSET) Enrollment
DE 548 – Federal/State Employment Taxes Website Link Agreement
DE 660 – Underground Economy Operations Lead Referral/Complaint Form
DE 660/S – Underground Economy Operations Lead Referral/Complaint Form – Spanish
DE 660/V – Underground Economy Operations Lead Referral/Complaint Form – Vietnamese
DE 678 – Tax and Wage Adjustment Form
DE 678-I – Instructions for Completing the Tax and Wage Adjustment Form (DE 678)
DE 679 – Application to Be a Motion Picture Payroll Services Company (MPPSC)
DE 926B – Financial Statement
DE 926C – Financial Statement for Businesses
DE 927B – Installment Agreement Request
DE 938 – Voluntary Plan for Disability Insurance Quarterly Adjustment Form
DE 938-I – Instructions for Completing the Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
DE 938P – Claim for Adjustment or Refund of Personal Income Tax
DE 938SEF – Quarterly Return Adjustment Form for School Employers
DE 945 – Annual Income Report for Disability Insurance Elective Coverage
DE 972 – Memorandum of Understanding: Certification of Payroll Agent
DE 973B – Payroll Reporting Agent Registration Form
DE 974A – Counseling Service Agent Registration Form
DE 999A – Offer in Compromise Application
DE 999B – Offer in Compromise Financial Statement
DE 999C – How to Prepare the Offer in Compromise Financial Statement (DE 999B)
DE 999CA – Multi-Agency Form for Offer in Compromise
DE 999D – Installment Plan Agreement
DE 1245W – E-file and E-pay Mandate Waiver Request
DE 1378 – Application for Unemployment and Disability Insurance Elective Coverage for Employees Excluded Under the California Unemployment Insurance Code
DE 1378A – Application for Unemployment Insurance, Disability Insurance, and Paid Family Leave Elective Coverage Under Section 708(a) of the California Unemployment Insurance Code
For employers who are sole proprietors, partners, or LLC managing members.
DE 1378DI – Application for Disability Insurance Elective Coverage
For self-employed, partners, or LLC managing members.
DE 1378J – Application for Elective Coverage of Disability Insurance (Excluded Family Employment)
DE 1378M – Application for Elective Coverage of State Disability Insurance Only – Local Public Entities and Indian Tribes
DE 1378N – Application for Elective Coverage of State Disability Insurance ONLY
DE 1870 – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding
DE 1870/S – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding – Spanish
DE 1870DI – Determination of Work Status for Determination of Eligibility for Disability Insurance Elective Coverage
DE 1964 – Claim for Refund of Excess California State Disability Insurance Deductions
DE 2220R – Release of Buyer Request Form
DE 2251A – Affidavit of Mailing
DE 2325 – Employer’s Election to Cover a Multi-State Worker Under the California Unemployment Insurance Code
DE 4453 – Application for Transfer of Reserve Account
DE 9400FAQ – Frequently Asked Questions and Answers About Earnings Withholding Order for Taxes (EWOT) Law
DE 9401 – Hearing Request
DE 9402 – Authorization for Representation
DE 9403 – Conditional Withdrawal
DE 9406 – Combined Statement of Financial Condition and Income and Expense Declaration
DE 9423 – Quarterly Contribution Return for School Employers
Publications
DE 3DI-I – Disability Insurance Elective Coverage Rate Notice and Instructions for Calculating Annual Premiums
DE 40 – Tax Audit Guidelines
DE 44 – California Employer's Guide
California Withholding Schedules
Visit
California Employer’s Guide
for past guides.
DE 71 – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4)
DE 71/S – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Spanish
DE 71/V – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Vietnamese
DE 72 – Notice to Employers of Household Workers
DE 83 – Tax Compliance Guidelines
DE 154 – Electronic Funds Transfer – Bulk Payment Guide
DE 159 – e-Services for Business, File and Pay Online
DE 159/S – e-Services for Business, File and Pay Online – Spanish
DE 159/V – e-Services for Business, File and Pay Online – Vietnamese
DE 195 – Employers’ Bill of Rights
DE 195/S – Employers’ Bill of Rights – Spanish
DE 195/V – Employers’ Bill of Rights – Vietnamese
DE 200 – Relevant Agencies
DE 200/S – Relevant Agencies – Spanish
DE 201 – California Payroll Taxes
DE 201/S – California Payroll Taxes – Spanish
DE 201/V – California Payroll Taxes – Vietnamese
DE 202 – Federal and State Payroll Taxes
DE 202/S – Federal and State Payroll Taxes – Spanish
DE 202/V – Federal and State Payroll Taxes – Vietnamese
DE 340 – Electronic Filing Guide for the New Employee Registry Program
DE 532 – Automated Clearing House (ACH) Credit Information Guide
DE 542B – Report New Employees and Independent Contractors to EDD
DE 542FAQ – Frequently Asked Questions and Answers About the California Independent Contractor Reporting Law
DE 542M – Electronic Filing Guide for the Independent Contractor Reporting Program
DE 545 – FSET Implementation Guide
DE 573 – Avoid Unplanned Tax Liabilities
DE 573/S – Avoid Unplanned Tax Liabilities – Spanish
DE 573CA – Paying Cash Wages "Under the Table" Brochure
DE 573CA/S – Paying Cash Wages "Under the Table" Brochure – Spanish
DE 573CA/V – Paying Cash Wages "Under the Table" Brochure – Vietnamese
DE 573M – Independent Contractors Misconceptions Brochure
DE 573M/S – Independent Contractors Misconceptions Brochure – Spanish
DE 643 – Tip Card: Cannabis Industry Businesses
DE 663 – Joint Enforcement Strike Force Booklet
DE 664 – Joint Enforcement Strike Force Informational Sheet
DE 665 – Joint Enforcement Strike Force Brochure
DE 920 – California Payroll Taxes
DE 920/S – California Payroll Taxes – Spanish
DE 920/V – California Payroll Taxes – Vietnamese
DE 1009 – Petition for Reassessment or Review
DE 1378F – Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC)
DE 1378K – Information Concerning Elective Coverage for State Disability Insurance (SDI) Under Section 702.5 of the California Unemployment Insurance Code (CUIC) (Excluded Family Employment)
DE 1378L – Information Concerning Elective Coverage for State Disability Insurance (SDI) Only Under Section 709 of the California Unemployment Insurance Code (CUIC)
DE 1378P – Information Concerning Elective Coverage for State Disability Insurance ONLY Under Section 702.6, 710.4, 710.5, 710.6, or 710.9 of the California Unemployment Insurance Code (CUIC)
DE 2088C – Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) For the Period Shown on Your DE 2088
DE 2370 – Help Us Fight Fraud
DE 2565 – Disability Insurance Elective Coverage
DE 2565/S – Disability Insurance Elective Coverage – Spanish
DE 3395 – Tax Rates, Wage Limits, and Value of Meals and Lodging
DE 3395/S – Tax Rates, Wage Limits, and Value of Meals and Lodging – Spanish
DE 3395/V – Tax Rates, Wage Limits, and Value of Meals and Lodging – Vietnamese
DE 3409A – Requirements for Obtaining Certificate of Release of Buyer (DE 2220) When a Business Is Sold
DE 3450SEF – Claims Management Handbook for School Employers
DE 8300 – Electronic Filing Guide for the Quarterly Wage and Withholding Program
DE 8829 – Household Employer’s Guide
Visit
California Employer’s Guide
for past guides.
Information Sheets
DE 203 – Information and Fact Sheet Index
DE 231 – Employment
(Refer to DE 231TE for types of employment.)
DE 231/S – Employment – Spanish
DE 231/V – Employment – Vietnamese
DE 231A – Wages
(Refer to DE 231TP for types of payments.)
DE 231A/S – Wages – Spanish
DE 231A/V – Wages – Vietnamese
DE 231C – Barbering and Cosmetology Industry
DE 231C/K – Barbering and Cosmetology Industry – Korean
DE 231C/S – Barbering and Cosmetology Industry – Spanish
DE 231C/V – Barbering and Cosmetology Industry – Vietnamese
DE 231CI – Courier and Messenger Industry
DE 231CSA – Counseling Service Agent
DE 231D – Multistate Employment
DE 231D/S – Multistate Employment – Spanish
DE 231D/V – Multistate Employment – Vietnamese
DE 231E – Restaurant and Hotel Industries
DE 231E/S – Restaurant and Hotel Industries – Spanish
DE 231E/V – Restaurant and Hotel Industries – Vietnamese
DE 231EB – Taxability of Employee Benefits
DE 231EC – Elective Coverage for Employers and Self-Employed Individuals
DE 231EE – Exempt Employment
DE 231EE/S – Exempt Employment – Spanish
DE 231EE/V – Exempt Employment – Vietnamese
DE 231EM – E-file and E-pay Mandate for Employers
DE 231EM/S – E-file and E-pay Mandate for Employers – Spanish
DE 231EP – Penalty Reference Chart
DE 231ES – Employment Work Status Determination
DE 231F – Employer Determinations – Multiple Entities
DE 231F/S – Employer Determinations – Multiple Entities – Spanish
DE 231F/V – Employer Determinations – Multiple Entities – Vietnamese
DE 231FAM – Family Employment
DE 231FAM/S – Family Employment – Spanish
DE 231FAM/V – Family Employment – Vietnamese
DE 231FE – Foreign Employment and Employment on American Vessels or Aircraft
DE 231FE/S – Foreign Employment and Employment on American Vessels or Aircraft – Spanish
DE 231G – Construction Industry
DE 231G/S – Construction Industry – Spanish
DE 231G/V – Construction Industry – Vietnamese
DE 231J – Waiver of Penalty Policy
DE 231K – Casual Labor
DE 231K/S – Casual Labor – Spanish
DE 231K/V – Casual Labor – Vietnamese
DE 231L – Household Employment
DE 231L/S – Household Employment – Spanish
DE 231L/V – Household Employment – Vietnamese
DE 231LLC – Limited Liability Entities
DE 231M – Residential Care Facilities
DE 231M/S – Residential Care Facilities – Spanish
DE 231M/V – Residential Care Facilities – Vietnamese
DE 231MW – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers
DE 231MW/S – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Spanish
DE 231MW/V – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Vietnamese
DE 231N – Salespersons
DE 231NP – Nonprofit and/or Public Entities
DE 231NP/S – Nonprofit and/or Public Entities – Spanish
DE 231NP/V – Nonprofit and/or Public Entities – Vietnamese
DE 231O – Occupations – ABC Test Exception
DE 231O/S – Occupations – ABC Test Exception – Spanish
DE 231O/V – Occupations – ABC Test Exception – Vietnamese
DE 231OCR – Optical Character Recognition on Paper Returns, Payments, and Wage Reports
DE 231P – Withholding from Pensions, Annuities, and Certain Other Deferred Income – English
DE 231P/S – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Spanish
DE 231P/V – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Vietnamese
DE 231PC – Payments to Corporate Officers
DE 231PC/S – Payments to Corporate Officers – Spanish
DE 231PC/V – Payments to Corporate Officers – Vietnamese
DE 231PF – Contracts for Professional Services – ABC Test Exception
DE 231PF/S – Contracts for Professional Services – ABC Test Exception – Spanish
DE 231PF/V – Contracts for Professional Services – ABC Test Exception – Vietnamese
DE 231PH – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW)
DE 231PH/S – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) – Spanish
DE 231PH/V – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) – Vietnamese
DE 231PIT – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
DE 231PIT/S – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) – Spanish
DE 231PRA – Payroll Reporting Agent
DE 231PRA/S – Payroll Reporting Agent – Spanish
DE 231PRA/V – Payroll Reporting Agent – Vietnamese
DE 231PS – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments
DE 231PS/S – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Spanish
DE 231PS/V – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Vietnamese
DE 231Q – Taxes Paid by an Employer
DE 231Q/S – Taxes Paid by an Employer – Spanish
DE 231Q/V – Taxes Paid by an Employer – Vietnamese
DE 231R – Third-Party Sick Pay
DE 231R/S – Third-Party Sick Pay – Spanish
DE 231R/V – Third-Party Sick Pay – Vietnamese
DE 231SC – Specialized Coverage (Elective Coverage for Exempt Workers)
DE 231SC/S – Specialized Coverage (Elective Coverage for Exempt Workers) – Spanish
DE 231SE – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI)
DE 231SE/S – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Spanish
DE 231SE/V – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Vietnamese
DE 231SED – State of Emergency or Disaster
DE 231SED/S – State of Emergency or Disaster – Spanish
DE 231SED/V – State of Emergency or Disaster – Vietnamese
DE 231SK – Stock Options
DE 231SP – Settlements Program
DE 231SP/S – Settlements Program – Spanish
DE 231SP/V – Settlements Program – Vietnamese
DE 231T – Tips
DE 231T/S – Tips – Spanish
DE 231TA – Employment Tax Audit Process
DE 231TA/S – Employment Tax Audit Process – Spanish
DE 231TC – Taxicab Industry
DE 231TC/S – Taxicab Industry – Spanish
DE 231TC/V – Taxicab Industry – Vietnamese
DE 231TE – Types of Employment
DE 231TP – Types of Payments
DE 231TR – Tour Operator Industry
DE 231UE – Unity of Enterprise
DE 231V – Election Campaign Workers
DE 231W – Personal Income Tax Adjustment Process
DE 231WPC – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments
DE 231WPC/S – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments – Spanish
DE 231WPC/V – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments – Vietnamese
DE 231Y – Reporting New Employees and Independent Contractors
DE 231Y/S – Reporting New Employees and Independent Contractors – Spanish
DE 231Y/V – Reporting New Employees and Independent Contractors – Vietnamese
DE 231Z – California System of Experience Rating
DE 231Z/S – California System of Experience Rating – Spanish
DE 231Z/V – California System of Experience Rating – Vietnamese
DE 428F-I – School Employees Fund Employer Statement of Benefit Charges (DE 428F)
DE 428I – Statement of Charges to Reserve Account (DE 428T)
DE 428I/S – Statement of Charges to Reserve Account (DE 428T/S) – Spanish
DE 428I/V – Statement of Charges to Reserve Account (DE 428T/V) – Vietnamese
DE 428R-I – Statement of Reimbursable Benefit Charges (DE 428R)
DE 631C – Offers in Compromise
DE 631P – Installment Agreement
DE 631R – Interest on Refunds
DE 631SUTA – SUTA Dumping and Unemployment Insurance Rate Manipulation
DE 631TL – State Tax Lien
DE 631UEO – Employment Development Department Underground Economy Operations
e-Services for Business
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. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local
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Additional Resources
Correct Filed Reports, Returns, or Deposits
California Employer’s Guide
(DE 44) (PDF)
Frequently Asked Questions
Determine Taxable Wages and Calculate Taxes Due
Household Employer's Guide
(DE 8829) (PDF)
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Payroll Taxes – Forms and Publications
You can visit
Online Forms and Publications
for a complete list of EDD forms available to view or order online. For more information, review
FAQs – Tax Forms and Publications
or
Required Notices and Pamphlets
.
You may need to download the free
Adobe Reader
to view and print linked documents.
Online Forms
The following tax returns, wage reports, and payroll tax deposits can be submitted online using
e-Services for Business
.
Quarterly Contribution Return and Report of Wages
(DE 9)
Quarterly Contribution Return and Report of Wages (Continuation)
(DE 9C)
Employer of Household Worker(s) Annual Payroll Tax Return
(DE 3HW)
Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
(DE 3BHW)
Payroll Tax Deposit
(DE 88)
Due to the e-file and e-pay mandate these forms are no longer available in paper. View
e-file and e-pay mandate
to learn more.
Forms
DE 1 – Commercial Employer Account Registration and Update Form
Note:
Most employers should use this form.
DE 1-I – Instructions for Completing the Commercial Employer Account Registration and Update Form
DE 1AG – Agricultural Employer Account Registration and Update Form
DE 1GS – Governmental Organizations, Public Schools, and Indian Tribes Registration and Update Form
DE 1HW – Employers of Household Workers Registration and Update Form
DE 1NP – Nonprofit Employers Registration and Update Form
DE 1P – Employers Depositing Only Personal Income Tax Withholding Registration and Update Form
DE 1PE – Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe
DE 1SE – Selection of Financing Method and Election to Cover Excluded Services
DE 1SNP – Selection of Financing Method by a Nonprofit Organization Described in Section 501(c)(3) of the Internal Revenue Code
DE 4 – Employee’s Withholding Allowance Certificate
DE 4/S – Employee’s Withholding Allowance Certificate – Spanish
Note:
Starting 2020, there are
new requirements for the DE 4
.
Internal Revenue Service Withholding Calculator
– Identify your tax withholding to make sure you have the right amount of tax withheld.
DE 4P – Withholding Certificate for Pension or Annuity Payments
DE 4S – Request for State Income Tax Withholding from Sick Pay
DE 9ADJ – Quarterly Contribution and Wage Adjustment Form
DE 9ADJ-I – Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
DE 26 – Electronic Funds Transfer New Enrollment Request Form
DE 34 – Report of New Employee(s)
DE 34PS – Report of New Employee(s) (DE 34) Printing Specifications Computer or Laser Generated Alternate Forms
DE 38 – Employment Determination Guide
DE 38/S – Employment Determination Guide – Spanish
DE 48 – Power of Attorney Declaration
DE 89 – Employer of Household Worker Election Notice
DE 204 – Corporate Information Questionnaire
DE 230 – Request for Preliminary Worker Classification Assessment or Audit Lead Referral
DE 230/S – Request for Preliminary Worker Classification Assessment or Audit Lead Referral – Spanish
DE 370 – Statement of Amount Due from Worker
DE 428C – DE 428T Protest Sample Form
DE 459 – Sole Shareholder/Corporate Officer Exclusion Statement
DE 500 – Wage History Request
DE 542 – Report of Independent Contractor(s)
DE 542PS – Report of Independent Contractor(s) (DE 542) Printing Specifications Computer or Laser Generated Alternate Forms
DE 547 – Federal/State Employment Taxes (FSET) Enrollment
DE 548 – Federal/State Employment Taxes Website Link Agreement
DE 660 – Underground Economy Operations Lead Referral/Complaint Form
DE 660/S – Underground Economy Operations Lead Referral/Complaint Form – Spanish
DE 660/V – Underground Economy Operations Lead Referral/Complaint Form – Vietnamese
DE 678 – Tax and Wage Adjustment Form
DE 678-I – Instructions for Completing the Tax and Wage Adjustment Form (DE 678)
DE 679 – Application to Be a Motion Picture Payroll Services Company (MPPSC)
DE 926B – Financial Statement
DE 926C – Financial Statement for Businesses
DE 927B – Installment Agreement Request
DE 938 – Voluntary Plan for Disability Insurance Quarterly Adjustment Form
DE 938-I – Instructions for Completing the Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
DE 938P – Claim for Adjustment or Refund of Personal Income Tax
DE 938SEF – Quarterly Return Adjustment Form for School Employers
DE 945 – Annual Income Report for Disability Insurance Elective Coverage
DE 972 – Memorandum of Understanding: Certification of Payroll Agent
DE 973B – Payroll Reporting Agent Registration Form
DE 974A – Counseling Service Agent Registration Form
DE 999A – Offer in Compromise Application
DE 999B – Offer in Compromise Financial Statement
DE 999C – How to Prepare the Offer in Compromise Financial Statement (DE 999B)
DE 999CA – Multi-Agency Form for Offer in Compromise
DE 999D – Installment Plan Agreement
DE 1245W – E-file and E-pay Mandate Waiver Request
DE 1378 – Application for Unemployment and Disability Insurance Elective Coverage for Employees Excluded Under the California Unemployment Insurance Code
DE 1378A – Application for Unemployment Insurance, Disability Insurance, and Paid Family Leave Elective Coverage Under Section 708(a) of the California Unemployment Insurance Code
For employers who are sole proprietors, partners, or LLC managing members.
DE 1378DI – Application for Disability Insurance Elective Coverage
For self-employed, partners, or LLC managing members.
DE 1378J – Application for Elective Coverage of Disability Insurance (Excluded Family Employment)
DE 1378M – Application for Elective Coverage of State Disability Insurance Only – Local Public Entities and Indian Tribes
DE 1378N – Application for Elective Coverage of State Disability Insurance ONLY
DE 1870 – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding
DE 1870/S – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding – Spanish
DE 1870DI – Determination of Work Status for Determination of Eligibility for Disability Insurance Elective Coverage
DE 1964 – Claim for Refund of Excess California State Disability Insurance Deductions
DE 2220R – Release of Buyer Request Form
DE 2251A – Affidavit of Mailing
DE 2325 – Employer’s Election to Cover a Multi-State Worker Under the California Unemployment Insurance Code
DE 4453 – Application for Transfer of Reserve Account
DE 9400FAQ – Frequently Asked Questions and Answers About Earnings Withholding Order for Taxes (EWOT) Law
DE 9401 – Hearing Request
DE 9402 – Authorization for Representation
DE 9403 – Conditional Withdrawal
DE 9406 – Combined Statement of Financial Condition and Income and Expense Declaration
DE 9423 – Quarterly Contribution Return for School Employers
Publications
DE 3DI-I – Disability Insurance Elective Coverage Rate Notice and Instructions for Calculating Annual Premiums
DE 40 – Tax Audit Guidelines
DE 44 – California Employer's Guide
California Withholding Schedules
Visit
California Employer’s Guide
for past guides.
DE 71 – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4)
DE 71/S – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Spanish
DE 71/V – Employer’s Obligations for the Employee’s Withholding Allowance Certificate (DE 4) – Vietnamese
DE 72 – Notice to Employers of Household Workers
DE 83 – Tax Compliance Guidelines
DE 154 – Electronic Funds Transfer – Bulk Payment Guide
DE 159 – e-Services for Business, File and Pay Online
DE 159/S – e-Services for Business, File and Pay Online – Spanish
DE 159/V – e-Services for Business, File and Pay Online – Vietnamese
DE 195 – Employers’ Bill of Rights
DE 195/S – Employers’ Bill of Rights – Spanish
DE 195/V – Employers’ Bill of Rights – Vietnamese
DE 200 – Relevant Agencies
DE 200/S – Relevant Agencies – Spanish
DE 201 – California Payroll Taxes
DE 201/S – California Payroll Taxes – Spanish
DE 201/V – California Payroll Taxes – Vietnamese
DE 202 – Federal and State Payroll Taxes
DE 202/S – Federal and State Payroll Taxes – Spanish
DE 202/V – Federal and State Payroll Taxes – Vietnamese
DE 340 – Electronic Filing Guide for the New Employee Registry Program
DE 532 – Automated Clearing House (ACH) Credit Information Guide
DE 542B – Report New Employees and Independent Contractors to EDD
DE 542FAQ – Frequently Asked Questions and Answers About the California Independent Contractor Reporting Law
DE 542M – Electronic Filing Guide for the Independent Contractor Reporting Program
DE 545 – FSET Implementation Guide
DE 573 – Avoid Unplanned Tax Liabilities
DE 573/S – Avoid Unplanned Tax Liabilities – Spanish
DE 573CA – Paying Cash Wages "Under the Table" Brochure
DE 573CA/S – Paying Cash Wages "Under the Table" Brochure – Spanish
DE 573CA/V – Paying Cash Wages "Under the Table" Brochure – Vietnamese
DE 573M – Independent Contractors Misconceptions Brochure
DE 573M/S – Independent Contractors Misconceptions Brochure – Spanish
DE 643 – Tip Card: Cannabis Industry Businesses
DE 663 – Joint Enforcement Strike Force Booklet
DE 664 – Joint Enforcement Strike Force Informational Sheet
DE 665 – Joint Enforcement Strike Force Brochure
DE 920 – California Payroll Taxes
DE 920/S – California Payroll Taxes – Spanish
DE 920/V – California Payroll Taxes – Vietnamese
DE 1009 – Petition for Reassessment or Review
DE 1378F – Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC)
DE 1378K – Information Concerning Elective Coverage for State Disability Insurance (SDI) Under Section 702.5 of the California Unemployment Insurance Code (CUIC) (Excluded Family Employment)
DE 1378L – Information Concerning Elective Coverage for State Disability Insurance (SDI) Only Under Section 709 of the California Unemployment Insurance Code (CUIC)
DE 1378P – Information Concerning Elective Coverage for State Disability Insurance ONLY Under Section 702.6, 710.4, 710.5, 710.6, or 710.9 of the California Unemployment Insurance Code (CUIC)
DE 2088C – Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088) For the Period Shown on Your DE 2088
DE 2370 – Help Us Fight Fraud
DE 2565 – Disability Insurance Elective Coverage
DE 2565/S – Disability Insurance Elective Coverage – Spanish
DE 3395 – Tax Rates, Wage Limits, and Value of Meals and Lodging
DE 3395/S – Tax Rates, Wage Limits, and Value of Meals and Lodging – Spanish
DE 3395/V – Tax Rates, Wage Limits, and Value of Meals and Lodging – Vietnamese
DE 3409A – Requirements for Obtaining Certificate of Release of Buyer (DE 2220) When a Business Is Sold
DE 3450SEF – Claims Management Handbook for School Employers
DE 8300 – Electronic Filing Guide for the Quarterly Wage and Withholding Program
DE 8829 – Household Employer’s Guide
Visit
California Employer’s Guide
for past guides.
Information Sheets
DE 203 – Information and Fact Sheet Index
DE 231 – Employment
(Refer to DE 231TE for types of employment.)
DE 231/S – Employment – Spanish
DE 231/V – Employment – Vietnamese
DE 231A – Wages
(Refer to DE 231TP for types of payments.)
DE 231A/S – Wages – Spanish
DE 231A/V – Wages – Vietnamese
DE 231C – Barbering and Cosmetology Industry
DE 231C/K – Barbering and Cosmetology Industry – Korean
DE 231C/S – Barbering and Cosmetology Industry – Spanish
DE 231C/V – Barbering and Cosmetology Industry – Vietnamese
DE 231CI – Courier and Messenger Industry
DE 231CSA – Counseling Service Agent
DE 231D – Multistate Employment
DE 231D/S – Multistate Employment – Spanish
DE 231D/V – Multistate Employment – Vietnamese
DE 231E – Restaurant and Hotel Industries
DE 231E/S – Restaurant and Hotel Industries – Spanish
DE 231E/V – Restaurant and Hotel Industries – Vietnamese
DE 231EB – Taxability of Employee Benefits
DE 231EC – Elective Coverage for Employers and Self-Employed Individuals
DE 231EE – Exempt Employment
DE 231EE/S – Exempt Employment – Spanish
DE 231EE/V – Exempt Employment – Vietnamese
DE 231EM – E-file and E-pay Mandate for Employers
DE 231EM/S – E-file and E-pay Mandate for Employers – Spanish
DE 231EP – Penalty Reference Chart
DE 231ES – Employment Work Status Determination
DE 231F – Employer Determinations – Multiple Entities
DE 231F/S – Employer Determinations – Multiple Entities – Spanish
DE 231F/V – Employer Determinations – Multiple Entities – Vietnamese
DE 231FAM – Family Employment
DE 231FAM/S – Family Employment – Spanish
DE 231FAM/V – Family Employment – Vietnamese
DE 231FE – Foreign Employment and Employment on American Vessels or Aircraft
DE 231FE/S – Foreign Employment and Employment on American Vessels or Aircraft – Spanish
DE 231G – Construction Industry
DE 231G/S – Construction Industry – Spanish
DE 231G/V – Construction Industry – Vietnamese
DE 231J – Waiver of Penalty Policy
DE 231K – Casual Labor
DE 231K/S – Casual Labor – Spanish
DE 231K/V – Casual Labor – Vietnamese
DE 231L – Household Employment
DE 231L/S – Household Employment – Spanish
DE 231L/V – Household Employment – Vietnamese
DE 231LLC – Limited Liability Entities
DE 231M – Residential Care Facilities
DE 231M/S – Residential Care Facilities – Spanish
DE 231M/V – Residential Care Facilities – Vietnamese
DE 231MW – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers
DE 231MW/S – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Spanish
DE 231MW/V – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Vietnamese
DE 231N – Salespersons
DE 231NP – Nonprofit and/or Public Entities
DE 231NP/S – Nonprofit and/or Public Entities – Spanish
DE 231NP/V – Nonprofit and/or Public Entities – Vietnamese
DE 231O – Occupations – ABC Test Exception
DE 231O/S – Occupations – ABC Test Exception – Spanish
DE 231O/V – Occupations – ABC Test Exception – Vietnamese
DE 231OCR – Optical Character Recognition on Paper Returns, Payments, and Wage Reports
DE 231P – Withholding from Pensions, Annuities, and Certain Other Deferred Income – English
DE 231P/S – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Spanish
DE 231P/V – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Vietnamese
DE 231PC – Payments to Corporate Officers
DE 231PC/S – Payments to Corporate Officers – Spanish
DE 231PC/V – Payments to Corporate Officers – Vietnamese
DE 231PF – Contracts for Professional Services – ABC Test Exception
DE 231PF/S – Contracts for Professional Services – ABC Test Exception – Spanish
DE 231PF/V – Contracts for Professional Services – ABC Test Exception – Vietnamese
DE 231PH – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW)
DE 231PH/S – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) – Spanish
DE 231PH/V – Personal Income Tax Wages Reported on the Quarterly Report of Wages and Withholdings for Employers of Household Workers (DE 3BHW) – Vietnamese
DE 231PIT – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
DE 231PIT/S – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) – Spanish
DE 231PRA – Payroll Reporting Agent
DE 231PRA/S – Payroll Reporting Agent – Spanish
DE 231PRA/V – Payroll Reporting Agent – Vietnamese
DE 231PS – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments
DE 231PS/S – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Spanish
DE 231PS/V – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Vietnamese
DE 231Q – Taxes Paid by an Employer
DE 231Q/S – Taxes Paid by an Employer – Spanish
DE 231Q/V – Taxes Paid by an Employer – Vietnamese
DE 231R – Third-Party Sick Pay
DE 231R/S – Third-Party Sick Pay – Spanish
DE 231R/V – Third-Party Sick Pay – Vietnamese
DE 231SC – Specialized Coverage (Elective Coverage for Exempt Workers)
DE 231SC/S – Specialized Coverage (Elective Coverage for Exempt Workers) – Spanish
DE 231SE – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI)
DE 231SE/S – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Spanish
DE 231SE/V – Statutory Employees – Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI) – Vietnamese
DE 231SED – State of Emergency or Disaster
DE 231SED/S – State of Emergency or Disaster – Spanish
DE 231SED/V – State of Emergency or Disaster – Vietnamese
DE 231SK – Stock Options
DE 231SP – Settlements Program
DE 231SP/S – Settlements Program – Spanish
DE 231SP/V – Settlements Program – Vietnamese
DE 231T – Tips
DE 231T/S – Tips – Spanish
DE 231TA – Employment Tax Audit Process
DE 231TA/S – Employment Tax Audit Process – Spanish
DE 231TC – Taxicab Industry
DE 231TC/S – Taxicab Industry – Spanish
DE 231TC/V – Taxicab Industry – Vietnamese
DE 231TE – Types of Employment
DE 231TP – Types of Payments
DE 231TR – Tour Operator Industry
DE 231UE – Unity of Enterprise
DE 231V – Election Campaign Workers
DE 231W – Personal Income Tax Adjustment Process
DE 231WPC – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments
DE 231WPC/S – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments – Spanish
DE 231WPC/V – Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments – Vietnamese
DE 231Y – Reporting New Employees and Independent Contractors
DE 231Y/S – Reporting New Employees and Independent Contractors – Spanish
DE 231Y/V – Reporting New Employees and Independent Contractors – Vietnamese
DE 231Z – California System of Experience Rating
DE 231Z/S – California System of Experience Rating – Spanish
DE 231Z/V – California System of Experience Rating – Vietnamese
DE 428F-I – School Employees Fund Employer Statement of Benefit Charges (DE 428F)
DE 428I – Statement of Charges to Reserve Account (DE 428T)
DE 428I/S – Statement of Charges to Reserve Account (DE 428T/S) – Spanish
DE 428I/V – Statement of Charges to Reserve Account (DE 428T/V) – Vietnamese
DE 428R-I – Statement of Reimbursable Benefit Charges (DE 428R)
DE 631C – Offers in Compromise
DE 631P – Installment Agreement
DE 631R – Interest on Refunds
DE 631SUTA – SUTA Dumping and Unemployment Insurance Rate Manipulation
DE 631TL – State Tax Lien
DE 631UEO – Employment Development Department Underground Economy Operations
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Additional Resources
Correct Filed Reports, Returns, or Deposits
California Employer’s Guide
(DE 44) (PDF)
Frequently Asked Questions
Determine Taxable Wages and Calculate Taxes Due
Household Employer's Guide
(DE 8829) (PDF)
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