The SBDC can help!
Our OCIE SBDC consultants can provide you with additional guidance regarding this new employer requirement and are trained through EDD to assist you with enrollment in the e-Services for Business platform. Schedule an appointment with one of our consultants to learn more about the e-file and e-pay mandate, get help with electronically filing the required documents for your business and more. View our various locations or use the sign up button to schedule your consultation.
More Information
According to the EDD, under the e-file and e-pay mandate the following forms must be submitted electronically:
- Quarterly Contribution Return and Report of Wages (DE 9).
- Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
- Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)
- Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW)
- Quarterly Contribution Return (DE 3D)
- Payroll Tax Deposit (DE 88)
Penalties for Non-Compliance
Tax Returns | DE 9 DE 3D DE 3HW |
$50 per return |
Wage Reports | DE 9C DE 3BHW |
$20 per return |
Payments | DE 88 | 15% of amount due |
Note: These penalties are in addition to any other penalties that may apply. |
About e-Services for Business:
The EDD encourages employers to use e-Service for Business to file electronic documents in compliance with the e-file and e-pay mandate. e-Service for Business helps employers, employer representatives and payroll agents manage an employer paytoll tax account online 24/7 – at no cost. There is no additional software requirement needed to access these services. For more information or to create an e-Service for Business account, please visit https://www.edd.ca.gov/e-Services_for_Business.
Downloads:
E-FILE AND E-PAY MANDATE FOR EMPLOYERS – Information Sheet
E-file and E-pay Mandate – Tip Card
FAQs – E-file and E-pay Mandate (Assembly Bill 1245)
For more information and additional reading material about the the e-file and e-pay mandate, please visit https://www.edd.ca.gov/Payroll_Taxes/E-file_and_E-pay_Mandate_for_Employers.htm