USA State Payroll Rates + Resources: State of California: New Hire Reporting
Purpose
The purpose of this documentation is to outline the processes and requirements associated with doing your new hire reporting in the state of California.
New Hire Reporting
All employers are required by law to report all newly hired or rehired employees to the New Employee Registry (NER) within 20 days of their state-of-work date, which is the first day services were performed for wages.
Newly hired employees are those individuals who have not previously been included on your payroll. Rehired employees are those individuals who were previously included on your payroll, left your employment, and were rehired after a separation of at least 60 consecutive days. If an employee returns to work after a layoff or leave of absence and is required to complete a new IRS Employee’s Withholding Allowance Certificate (Form W-4), you must report the employee as a new hire.
If you acquire an ongoing business and employ any of the former owner’s workers, these employees are considered new hires, and you should report them to the EDD’s NER.
Filing Options for Reporting New or Rehired Employees:
File online using e-Services for Business (See Obtaining a TIN + Unemployment Insurance for registration)
Download form DE 34.
Order form DE 34 using the EDD Website.
If you are not able to obtain a DE 34 by the due date, file an informal report or a copy of the employee’s Form W-4 to avoid penalty and interest charges. Your informal report must include all the information listed in the 2020 California New Employer's Guide (page 53).
Mail or fax your new employee information to:
Employment Development Department Document Management Group
MIC 96, PO Box 997016
West Sacramento, CA 95799-7016
Fax: 916-319-4400
For additional information on new employee electronic filing, refer to the following: