Reporting New Employees to the California Employment Development Department (EDD)

California employers have a legal obligation to report newly hired or rehired employees to the California Employment Development Department (EDD) through the New Employee Registry. This reporting requirement plays a crucial role in supporting child support enforcement efforts and preventing unemployment insurance fraud. Employers must adhere to specific guidelines and deadlines when submitting new employee information to the EDD.

Who Must Report?

All California employers, regardless of their size or industry, are required to report new hires and rehires to the EDD. This includes businesses, state and local government agencies, nonprofit organizations, and household employers.

Which Employees Must Be Reported?

Every newly hired or rehired employee must be reported to the EDD, including those who:

• Work less than a full day
• Work part-time
• Are employed as seasonal workers
• End their employment before the 20th day of work

What Information is Required?

Employers are required to provide the following information when reporting new employees:

Employer Information

• California employer payroll tax account number
• Branch Code (if assigned)
• Federal employer identification number
• Business name and address
• Contact person and phone number

Employee Information

• First name, middle initial, and last name
• Social Security number
• Home address
• Start-of-work date

How to Report

Employers can report new employee information to the EDD through the following methods:

Online with e-Services for Business

• Log in to the EDD’s e-Services for Business account.
• Follow the instructions to report the new employee information online.

By Mail

• Obtain a paper “Report of New Employee(s)” form (DE 34) from the EDD website or create your own form with all the required information.
• Include a copy of the employee’s W-4 form, along with the employee’s start-of-work date, your California employer payroll tax account number, and federal employer identification number (FEIN) on the W-4.
• Mail the completed DE 34 form to the following address:

Employment Development Department

PO Box 997016 MIC 96

West Sacramento CA 95799-7016

By Fax

• Print the required information directly from your computer onto the DE 34 form, following the provided Print Specifications.
• Fax the completed DE 34 form, along with a copy of the employee’s W-4 form (including the start-of-work date, your California employer payroll tax account number, and FEIN added to the W-4), to the following fax number: 1-916-319-4400.

Reporting Deadlines

Employers must report new hires and rehires to the EDD within 20 calendar days from the employee’s first day of work. Employers who report electronically must submit two monthly transmissions which are between 12 and 16 days apart.

Penalties for Late Reporting

Failure to report new employees on time may result in penalties. A penalty of $24 is issued for each late report. If there was an intentional agreement between the employer and employee to not supply the required information or to supply a false or incomplete report, a penalty of $490 may be charged.

Additional Resources

For more information on reporting new employees to the EDD, employers can refer to the following resources:

• California’s New Employee Registry: https://edd.ca.gov/en/payroll_taxes/new_hire_reporting/
• California New Employee Registry FAQs: https://edd.ca.gov/en/payroll_taxes/faq_-_california_new_employee_registry

Conclusion

Reporting new employees to the EDD is a legal requirement for California employers. By adhering to the reporting guidelines and deadlines, employers contribute to the effective enforcement of child support obligations and the prevention of unemployment insurance fraud. Accurate and timely reporting also ensures that employees receive the benefits and services they are entitled to.

FAQs

Who is required to report new employees to the EDD?

All California employers, regardless of size or industry, must report newly hired or rehired employees to the EDD. This includes businesses, government agencies, nonprofits, and household employers.

Which employees must be reported to the EDD?

Every newly hired or rehired employee must be reported, including those who work less than a full day, part-time, seasonally, or end their employment before the 20th day of work.

What information is required when reporting a new employee to the EDD?

Employers must provide the employee’s first name, middle initial, last name, Social Security number, home address, start-of-work date, and the employer’s California employer payroll tax account number, branch code (if assigned), federal employer identification number, business name, address, contact person, and phone number.

How can I report a new employee to the EDD?

Employers can report new employees online through e-Services for Business, by mail using the “Report of New Employee(s)” form (DE 34), or by faxing the completed DE 34 form.

What is the deadline for reporting a new employee to the EDD?

Employers must report new hires and rehires to the EDD within 20 calendar days from the employee’s first day of work.

Are there any penalties for late reporting?

Yes, a penalty of $24 is issued for each late report. If there was an intentional agreement between the employer and employee to not supply the required information or to supply a false or incomplete report, a penalty of $490 may be charged.

What if I have a large number of employees to report?

Employers with a large number of employees can use e-Services for Business to report their employees electronically.

Where can I find more information about reporting new employees to the EDD?

Employers can refer to the EDD’s website, specifically the New Employee Registry page and the FAQs page, for more detailed information and instructions on reporting new employees.