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 no-cost 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 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 9ADJ-I – Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ)
  • DE 34PS – Report of New Employee(s) (DE 34) Printing Specifications Computer or Laser Generated Alternate Forms
  • DE 38/S – Employment Determination Guide – Spanish
  • CDTFA-392 – Power of Attorney – joint form for EDD and California Department of Tax and Fee Administration
  • DE 230/S – Request for Preliminary Worker Classification Assessment or Audit Lead Referral – Spanish
  • DE 542PS – Report of Independent Contractor(s) (DE 542) Printing Specifications Computer or Laser Generated Alternate Forms
  • DE 660/S – Underground Economy Operations Lead Referral/Complaint Form – Spanish
  • DE 660/V – Underground Economy Operations Lead Referral/Complaint Form – Vietnamese
  • DE 678-I – Instructions for Completing the Tax and Wage Adjustment Form (DE 678)
  • DE 938-I – Instructions for Completing the Voluntary Plan for Disability Insurance Quarterly Adjustment Form (DE 938)
  • DE 999C – How to Prepare the Offer in Compromise Financial Statement (DE 999B)
  • DE 1870/S – Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding – Spanish

  Publications

  • DE 3DI-I – Disability Insurance Elective Coverage Rate Notice and Instructions for Computing Annual Premiums
  • DE 40 – Tax Audit Guidelines
  • DE 44 – California Employer's Guide
    California Withholding Schedules
    Visit Employer’s Guide – Historical 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 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/S – Employers’ Bill of Rights – Spanish
    • DE 195/V – Employers’ Bill of Rights – Vietnamese
    • DE 200/S – Relevant Agencies – Spanish
    • DE 201/S – California Payroll Taxes – Spanish
    • DE 201/V – California Payroll Taxes – Vietnamese
    • DE 202/S – Federal and State Payroll Taxes – Spanish
    • DE 202/V – Federal and State Payroll Taxes – Vietnamese
    • DE 573/S – Avoid Unplanned Tax Liabilities – Spanish
    • DE 573CA/S – Paying Cash Brochure – Spanish
    • DE 573CA/V – Paying Cash Brochure – Vietnamese
    • DE 573M/S – Independent Contractors Misconceptions Brochure – Spanish
    • DE 920/S – California Payroll Taxes – Spanish
    • DE 920/V – California Payroll Taxes – Vietnamese
    • DE 2565/S – Disability Insurance Elective Coverage – Spanish
    • 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

    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/S – Wages – Spanish
      • DE 231A/V – Wages – Vietnamese
      • 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 231D/S – Multistate Employment – Spanish
      • DE 231D/V – Multistate Employment – Vietnamese
      • DE 231E/S – Restaurant and Hotel Industries – Spanish
      • DE 231EE/S – Exempt Employment – Spanish
      • DE 231EE/V – Exempt Employment – Vietnamese
      • DE 231EM/S – E-file and E-pay Mandate for Employers – Spanish
      • DE 231F/S – Employer Determinations – Multiple Entities – Spanish
      • DE 231F/V – Employer Determinations – Multiple Entities – Vietnamese
      • DE 231FAM/S – Family Employment – Spanish
      • DE 231FAM/V – Family Employment – Vietnamese
      • DE 231FE/S – Foreign Employment and Employment on American Vessels or Aircraft – Spanish
      • DE 231G/S – Construction Industry – Spanish
      • DE 231G/V – Construction Industry – Vietnamese
      • DE 231MW/S – Reporting Wages and Making Payments Following an Assessment for Misclassified Workers – Spanish
      • DE 231NP/S – Nonprofit and/or Public Entities – Spanish
      • DE 231O/S – Occupations – ABC Test Exception – Spanish
      • DE 231O/V – Occupations – ABC Test Exception – Vietnamese
      • DE 231P/S – Withholding from Pensions, Annuities, and Certain Other Deferred Income – Spanish
      • DE 231PC/S – Payments to Corporate Officers – Spanish
      • DE 231PF/S – Contracts for Professional Services – ABC Test Exception – Spanish
      • DE 231PF/V – Contracts for Professional Services – ABC Test Exception – Vietnamese
      • 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 231PIT/S – Personal Income Tax Wages Reported on the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) – Spanish
      • DE 231PS/S – Personal Income Tax Withholding – Supplemental Wage Payments, Moving Expense Reimbursement – WARN Act Payments – Spanish
      • DE 231Q/S – Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes Paid by an Employer – Spanish
      • DE 231Q/V – Social Security, Medicare, State Disability Insurance, Federal and State Income Taxes Paid by an Employer – Vietnamese
      • DE 231R/S – Third-Party Sick Pay – Spanish
      • DE 231SC/S – Specialized Coverage (Elective Coverage for Exempt Workers) – Spanish
      • 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/S – State of Emergency or Disaster – Spanish
      • DE 231SED/V – State of Emergency or Disaster – Vietnamese
      • DE 231SP/S – Settlements Program – Spanish
      • DE 231SP/V – Settlements Program – Vietnamese
      • DE 231T/S – Tips – Spanish
      • DE 231TA/S – Employment Tax Audit Process – Spanish
      • DE 231TC/S – Taxicab Industry – Spanish
      • DE 231TC/V – Taxicab Industry – Vietnamese
      • DE 231Y/S – Reporting New Employees and Independent Contractors – Spanish
      • DE 231Y/V – Reporting New Employees and Independent Contractors – Vietnamese
      • DE 231Z/S – California System of Experience Rating – Spanish
      • DE 231Z/V – California System of Experience Rating – Vietnamese
      • DE 428I/S – Statement of Charges to Reserve Account (DE 428T/S) – Spanish

      e-Services for Business

      Use e-Services for Business to manage your employer payroll tax account online.