Welcome to the Employment Development Department

Electronic Filing, Registration, and Payment Information

The EDD offers the following electronic methods of filing payroll tax reports and making tax payments:

e-File

e-File allows you to key in and submit the following EDD tax and wage forms through EDD's secure Web site. The programs use a step-by-step approach, making reporting easier and faster than ever before. You can also get online help and answers to questions for completing your reports and submitting them online.

Reports That Can Be Filed Using the Internet:
  • Quarterly Wage and Withholding Reports (DE 6) - The DE 6 program is designed for employers with less than 250 employees
  • Report of New Employee(s) (DE 34)
  • Report of Independent Contractor(s) (DE 542)
Internet Filing Advantages:
  • Simple online registration to use e-File programs.
  • Ability to view and edit your reports prior to submission.
  • Immediate confirmation of successful filing.
  • Ability to view and print reports previously submitted online (up to six quarters)

For more information regarding our e-File program, e-mail us at ecom@edd.ca.gov, or call the Electronic Systems Customer Service office at (800) 796-3524.

Frequently Asked Questions About Filing Quarterly Wage and Withholding Reports (DE 6) Online
Frequently Asked Questions About Reporting New Employees (DE34) Online
Frequently Asked Questions About Reporting Independent Contractors (DE 542) Online

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Electronic Funds Transfer (EFT)

Electronic Funds Transfer (EFT) is an electronic method for remitting your Payroll Tax Deposits (DE 88) for Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) payments. Funds are transferred from your bank account to the State’s bank account. Your payment information is transferred to EDD at the same time, eliminating the need to send a DE 88 coupon and check. The following is a brief overview of the EFT program:

  • eServicesMandatory EFT Filing
    Each year your account is reviewed to determine if you meet the requirement for mandatory EFT filing. If the average amount of your SDI/PIT deposits, cashiered during the prior state fiscal year (July 1 through June 30), was $20,000 or more, you are required to pay all SDI/PIT deposits by EFT during the next calendar year, regardless of the dollar amount. First-time mandatory EFT filers are notified of their status by October 31, prior to the year of mandatory EFT participation. Employers who also met the requirement in the preceding year will not receive another notice. Mandatory EFT participants are subject to a 10 percent Non-Compliance Penalty if an SDI/PIT deposit is paid by check with a DE 88 coupon or any method other than EFT. The UI/ETT payments are not subject to the Non-Compliance Penalty. Note: If you meet the requirement for mandatory EFT filing of your payroll taxes with EDD, you are also mandated to remit all child support wage withholding payments by EFT to the Department of Child Support Services’ State Disbursement Unit.
  • eServicesVoluntary EFT Filing
    If you do not meet the mandatory EFT requirement, we encourage you to file by EFT on a voluntary basis as it is a secure, efficient and cost-effective method to pay your payroll tax deposits.
  • eServicesEFT Payment methods
    There are two Automated Clearing House (ACH) payment methods, ACH Debit and ACH Credit:
    • ACH Debit Method: There are several ACH Debit reporting options available.
      • Online:
        • Web Payer — Employers who are registered in EDD’s EFT program can report payments online by going directly to the payment Web site of State data collector, Link2-Metavante.
        • Just Pay It — A secure, easy, and convenient payment option that allows employers who are not registered in EDD’s EFT program to make DE 88 payments online using their savings or checking bank account. There are no processing fees for Just Pay It. To make a payment, go to Metavante’s Web site and access the Just Pay It payment option.
        • Bulk Filer Solution — Payroll agents or payroll services who initiate EFT payments on behalf of multiple taxpayers can go to Metavante’s Bulk Filer Solution. In order to use this Web interface, agents must register with Metavante and create their own unique Bulk Filer ID to be used when sending their payment transactions. Each of their clients must be registered as an employer with EDD, be assigned an employer account number and enrolled in the EFT ACH Debit Program before a payment will be accepted. For more Bulk Filer information refer to the Electronic Funds Transfer Bulk Filer Setup Guide (EFT- 2) or call the EFT Helpline at (916) 654-9130.
      • Telephone: Employers who are registered in EDD’s EFT program can report payments by telephone at (800) 554-7500.
    • ACH Credit Method: Employers report their payments through a program their bank offers, usually online or by telephone.
    • Forms and Registration — To register for EFT, complete an EFT Authorization Agreement (DE 26) form. If you are registering for the ACH Debit method complete sections, 1, 2, and 4, include a copy of a voided check or completed bank specification sheet. If you are registering for the ACH Credit method complete sections 1, 3, and 4, no voided check is required. Sign the form, then FAX to (916) 654-7441, or mail to the mailing address shown at the bottom of the form DE 26. For more information, refer to the EFT Information Guide (DE 27). The DE 26 and DE 27 can be ordered online, by telephone at (888) 745-3886, or from your local Employment Tax Office.
  • eServicesTimeliness
    The timeliness of your EFT payment is determined by the settlement date (the date funds are credited to the State's bank account).
    • Next Banking Day deposits - must settle in the State’s bank account on or before the third banking day following the payroll date.
    • Semi-Weekly, Monthly, and Quarterly deposits - must settle in the State’s bank account on or before the next banking day following the due date
    • ACH Debit payments that are completed before 3 p.m., Pacific Time, can settle the next banking day. For ACH Credit payments, check with your bank to ensure a timely settlement. If a deposit due date or last timely settlement date falls on a Saturday, Sunday, or legal holiday, the last timely settlement date is extended to the next banking day. The legal holiday schedule for the current tax year is available on EDD’s Website or call EDD’s Taxpayer Assistance Center at (888) 745-3886.
  • eServicesQuestions
    If you have questions about EFT, call the EFT Helpline at (916) 654-9130.

See Frequently Asked Questions about Electronic Funds Transfer (EFT).

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Credit Card (EZPAY)

Logos for American Express, Discover, MasterCard and VISA

EZPAY allows you to use a major credit card to pay your Payroll Tax Deposits (DE 88s), either on the Internet or by touch-tone telephone, eliminating the need to send a DE 88 coupon and a check or money order. EZPAY accepts American Express, Discover, MasterCard, and Visa. All transactions are processed by Official Payments Corp. (OPC). OPC charges a convenience fee of 2.5 percent (.025) of the payment amount to use your credit card; the minimum fee is $1. The fee is not revenue to EDD.

You cannot charge tax liabilities billed to you by EDD.

If you are a mandatory electronic funds transfer (EFT) filer, a credit card payment does not satisfy the EFT mandatory requirement for State Disability Insurance (SDI) and California Personal Income Tax (PIT) deposits. A noncompliance penalty will apply to any SDI/PIT credit card payments.

How to Use:
There is no registration process to use EZPAY. It is accessible 24 hours a day, 7 days a week, on OPC's Web site. You may also call OPC toll-free at (800) 2PAY-TAX or (800) 272-9829.

Whether by Internet or telephone, each system guides you through the transaction. A confirmation number is provided at the end and is proof that your transaction was successfully processed. If there is a question concerning the processing of a credit card transaction, the confirmation number can be used to trace the payment.

Timeliness
Whether you pay by credit card or check, the due dates for deposits are the same. The effective date of a credit card payment is the date the transaction is completed, including weekends and holidays. If the transaction is not completed by 12 midnight, Pacific time, it will be effective on the next calendar day; however, it may take 3-5 days for the credit card payment to post to EDD's accounting system due to standard credit card processing time.

Frequently Asked Questions about Credit Card Payments (EZPAY)

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e-Register and e-Change (EZREG)

EZREG is a secure Web site where you can register online. The information you provide will help us determine if you are eligible to receive an employer account number online or if your request needs to be processed manually. Once you have completed the questions and it is determined that you are eligible to receive an account number online, the system will present you with:

  • Employer Account Number
  • Tax Rates
  • Immediate Reporting Information
  • Options to access other online Tax Services

If it is determined that your request requires further analysis, you will be given a confirmation number and your account number will be mailed to you.

Registered employers can use the EZREG Web site to change an address or inactivate an account. You must be registered to use EDD e-Services.

Frequently Asked Questions about EZREG

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Magnetic Media Reporting Requirements/Options

Quarterly Wage and Withholding Report (DE 6)
Employers who are required to file their federal wage reports on magnetic media or electronically (those with 250 or more employees) must also file their California Quarterly Wage and Withholding Report (DE 6) magnetically or electronically. Employers who fail to file their wage reports on magnetic media or electronically after being notified by EDD that they are required to do so will be assessed a penalty of $10 for each employee not reported on magnetic media or electronically.

Employers unable to comply with this requirement may file a Waiver Request From Filing Quarterly Wage and Withholding Report on Magnetic Media (DE 3086M). The waiver must be filed within 90 days of becoming subject to magnetic media or electronic filing. Employers will be notified when the waiver has been approved or denied. Approved waivers are valid for six months, or longer at the discretion of the Director. Employers who receive a waiver are required to file paper DE 6 reports.

The following magnetic media reporting methods are acceptable:

  • IBM-compatible 3480/3490 tape cartridge
  • CD-R (Compact Disc-Recordable)
  • 3 1/2-inch diskette

Note: CD-RWs (Compact Disc-ReWritable) are not acceptable.

The EDD accepts the following DE 6 magnetic media formats:

  • Interstate Conference of Employment Security Agencies (ICESA)
  • Federal Magnetic Media Reporting and Electronic Filing (MMREF)

For further information on magnetic media reporting, refer to the Magnetic Media Quarterly Wage and Withholding Reporting Program (DE 8300) booklet. To get a DE 8300, call the Magnetic Media Unit at (916) 654-6845, call the Taxpayer Assistance Center at (888) 745-3886, visit your local Employment Tax Office, order online, or download it from our Web site.

Payroll Tax Deposits (DE 88) and Annual Reconciliation Statements (DE 7)
The EDD also allows tax preparers and payroll services to file their clients' Payroll Tax Deposits (DE 88) and Annual Reconciliation Statements (DE 7) on magnetic media. Magnetic media reporting has the same filing deadlines as paper reporting. Before an agent can begin reporting its clients' DE 88s or DE 7s to EDD on magnetic media, a test file must be submitted and evaluated prior to submitting live data.

New Employee Registry (DE 34)
Magnetic media reporting may be used to report new employees. Multistate employers who report new hires on magnetic media can select one state in which they have employees to report new hires. If you report on magnetic media, you do not need to send a paper Report of New Employee(s) (DE 34).

Independent Contractor Reporting (DE 542)
If you are reporting a large number of independent contractors, we encourage you to send the information on magnetic media. If you report on magnetic media, you do not need to send a paper Report of Independent Contractor(s) (DE 542).

To sign up for a reporting method, contact:

Type of Report

Magnetic Media Programs for employers and tax preparers:

  • Report of New Employee(s) (DE 34)
  • Report of Independent Contractor(s) (DE 542)
  • Quarterly Wage and Withholding Report (DE 6)
  • Waiver Request From Filing Quarterly Wage and Waiver Request From Filing Quarterly Wage and Withholding Report on Magnetic Media (DE 3086M)

Magnetic Media Programs for tax preparers only:

  • Annual Reconciliation Statement (DE 7)
  • Payroll Tax Deposit (DE 88)

Contact

Employment Development Department
Magnetic Media Coordinator, MIC 15
P.O. Box 826880
Sacramento, CA 94280
FAX: (916) 654-0302
(916) 651-6945 - DE 34 and DE 542
(916) 654-6845 - DE 6, DE 7, DE 88, and DE 3086M

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