Electronic Filing, Registration, and Payment Options

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

• Electronic Funds Transfer – Tax deposits are transferred from your bank account to the State’s bank account, using a telephone, personal computer, your bank’s program, or the Internet.



• EZPAY - Tax deposits are charged to your major credit card at Official Payments Corp. or by calling 1-800-2PAY-TAX.



• EZREG - Create and submit a registration form. Previously registered employers can change their address or inactivate an account.



• -Filing – Quarterly Wage and Withholding Report (DE 6), Report of Independent Contractor(s) (DE 542), and Report of New Employee(s) (DE 34) online with -File using one of our electronic options.



• -Services for Business – Access to Internet filing and payment programs



• Magnetic Media – Allows employers and tax preparers to file Quarterly Wage and Withholding Report (DE 6), Payroll Tax Deposits (DE 88), Annual Reconciliation Statements (DE 7), Report of New Employee(s) (DE 34), and Report of Independent Contractor(s) (DE 542), by diskettes, tape cartridges, tape reels, and CD-Rs.



• Telefile – Employers with six employees or less can file their quarterly wage reports and pay their quarterly taxes by telephone. Some household employers can also file their annual return by telephone.

In addition to electronic methods, alternatives to using the preprinted forms we send to you include:

• Alternate Forms – Using print specifications provided by EDD to print reports on blank paper or on our forms.
• Downloaded Forms, including fill-in forms – Download forms from our Web site, fill in the blanks using your personal computer, print, and send by mail or fax.

Electronic Funds Transfer

Electronic Funds Transfer (EFT) is an electronic method for paying all of your Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) withholding payments. Funds are transferred from your bank account to the State’s bank account, eliminating the need to send a Payroll Tax Deposit (DE 88) coupon and a check/money order. The following is a brief overview of the EFT program:

• Mandatory EFT Participation – Each year, your account is reviewed to determine if you meet the requirements for mandatory EFT filing. If your average (per payment) deposit for SDI and PIT is $20,000 or more for the prior State Fiscal Year (July 1 to June 30), you are required to pay all SDI and 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 EFT participation. Employers who meet the requirement in the preceding year do not receive another notice. Mandatory EFT participants are subject to a 10 percent noncompliance penalty if an SDI and PIT deposit is paid by check with a DE 88 coupon. The UI and ETT payments are not subject to the noncompliance penalty.



• Voluntary EFT Filing – Employers who do not meet the mandatory EFT requirement are encouraged to file by EFT on a voluntary basis.



• Payment Options – There are two EFT payment methods:
  • Automated Clearing House (ACH) Debit Method: Report payment information to the State's data collector (govONE Solutions) by: 1) telephone, 2) personal computer (PC) with modem, or 3) govONE's secure Web site. One benefit of payment on govONE's Web site is that you may view your payment history for up to 600 days (100 payments max). To register for EFT or change to an ACH debit method payer, see "Forms and Registration" below. If you are a registered ACH debit payer ready to make a payment, go to govONE.
  
  
  
  • ACH Credit Method: Report payment information to your bank, usually by PC or through a program offered by your bank. See "Forms and Registration" below for registration information.
  
  
• Timeliness – The timeliness of your EFT payment is determined by the settlement date (the date funds are credited to the State’s bank account). For Next Banking Day deposits, a timely settlement date is considered to be the second business day following your deposit due date. For Semiweekly, Monthly, and Quarterly deposits, a timely settlement date is considered to be the next business day following your deposit due date.



• Forms and Registration – To register for EFT, send us an EFT Authorization Agreement (DE 26). For more detailed information about the program, refer to the EFT Program Information Guide ( DE 27). The DE 26 and DE 27 may also be ordered online, by phone at (888) 745-3886, or from your local Employment Tax Office.



• Questions – If you have questions about EFT or want to change your current EFT payment status, call the EFT Unit at (916) 654-9130.

EZPAY

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.

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 Website to change an address or inactivate an account. You must be registered to use EDD Online Services.

-Filing

• Easy to use, step-by-step instructions
• Available 5:00 a.m. to 12:00 midnight Pacific Time, 7 days a week
• No mailing costs
• Ability to view and verify your reports prior to submission
• Verification that reports are totaled correctly
• Immediate confirmation of successful filing

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

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

Telefile

The EDD’s Telefile Program is an interactive voice response system designed for employers with a small number of employees to file tax and wage reports and pay employment taxes by telephone. Newly registered employers with seven or less employees will automatically receive a Telefile Invitation package that includes their temporary four-digit Personal Identification Number (PIN), Tax Telefile Information Guide (DE 747), and the Telefile Remittance Authorization Agreement (DE26T) in the mail. You must register as a Telefile customer using your eight-digit employer account number and your temporary PIN. Employers who would like to file tax payments via the Telefile System must enroll as an ACH debit customer by submitting the DE 26T to EDD.

• Quarterly Wage and Withholding Report (DE 6)
• Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
• Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) (ACH debit customers only)
• Payroll Tax Deposit (DE 88) (ACH debit customers only)

• Available 24 hours a day, 7 days a week (excluding scheduled maintenance)
• Toll-free numbers for Telefile access and customer service
• Quick updates to your account
• Eliminates the need to mail reports or checks (NOTE: paper report will still be mailed to you)
• DE 6 and DE 3BHW may be filed for the current and five previous quarters
• DE 3HW may be filed for the current and prior year
• No cost to you
• Available in English and Spanish

To find out if Telefile is right for you, or to request a Telefile Invitation package, contact Electronic Systems Customer Service at (800) 796-3524, Monday through Friday, 8 a.m. to 5 p.m., Pacific Time. You may also e-mail Electronic Systems Customer Service at ecom@edd.ca.gov.

• DE 6 – Rev. 3 (1-98) – EDD Supplied Forms
• DE 6 – Rev. 3 (1-98) – Computer or Laser Generated Alternate Forms
• DE 7 – Rev. 2 (1-01) – Computer or Laser Generated Alternate Forms
• DE 7X – Rev. 1 (7-00) – Computer or Laser Generated Alternate Forms
• DE 34 – Rev. 4 (6-00) – Computer or Laser Generated Alternate Forms
• DE 88 – Rev. 14 (3-01) – Computer or Laser Generated Alternate Forms
• DE 542 – Rev. 1 (1-01) – EDD Supplied Forms