California’s DE 34 form, officially the Report of New Employee(s), is how employers register every new or rehired worker with the Employment Development Department. You must submit it within 20 calendar days of the employee’s first day of work, and you can file online through e-Services for Business, by fax, or by mail.1Employment Development Department. California’s New Employee Registry The data feeds the state’s New Employee Registry, which child support agencies and benefit fraud units draw on.
Who You Have To Report and When
Every employer operating in California reports each new employee who works in the state and will receive wages. Full-time, part-time, and seasonal hires all count, and labor union hiring halls count as employers for this purpose.2California Legislative Information. California Unemployment Insurance Code 1088.5
Rehires count too. A returning worker is a new hire for DE 34 purposes if they were separated from your company for at least 60 consecutive days, or if they must complete a new W-4. If the person was never formally terminated or removed from payroll, no report is needed.3Cornell Law Institute. California Code of Regulations Title 22 Section 1088.5-1 – Reporting a Newly Hired Employee
The 20-day clock starts on the employee’s first day of work, meaning the first day they actually perform services for wages. Not the offer date. Not the day they signed onboarding paperwork.
What To Gather Before You File
The paper form has room for up to six employees per page, so you can batch multiple hires onto one DE 34.4Employment Development Department. Report of New Employee(s) – DE 34 Pull your information together before you start.
Your Business Information
You need your eight-digit EDD employer payroll tax account number, your Federal Employer Identification Number, the legal business name and address as they appear on your tax filings, and a contact person with a phone number. A Branch Code field appears on the form, but only fill it in if the EDD specifically assigned one to your business. Most employers do not have one.1Employment Development Department. California’s New Employee Registry
Each Employee’s Information
For every new hire, record their full legal name (first name, middle initial, last name), Social Security number, home address, and start-of-work date. Use month-day-year format. If you are filling out the paper form, print clearly so the entries are machine-readable, and double-check every Social Security number and your employer account number. A transposed digit can attach the record to the wrong person in the registry and trigger follow-up from the EDD.
How To Submit the DE 34
Online Through e-Services for Business
The EDD’s e-Services for Business portal is the fastest option. Log in, navigate to the new hire reporting section, enter the employee data, and submit. You receive an electronic confirmation immediately, which serves as proof of timely filing.1Employment Development Department. California’s New Employee Registry
Fax
Download and print the DE 34 from the EDD website, complete it, and fax it to 916-319-4400. Keep the fax transmission confirmation as your proof of filing.4Employment Development Department. Report of New Employee(s) – DE 34
Send the completed paper form to:
Employment Development Department
PO Box 997016, MIC 96
West Sacramento, CA 95799-70164Employment Development Department. Report of New Employee(s) – DE 34
Mail is the slowest route and gives you the least proof of delivery. If you are close to the 20-day deadline, use a tracked service or switch to one of the other two methods.
What a Late or Missed Report Costs
The EDD can assess a $24 penalty for each employee you fail to report on time, unless you can show good cause for the delay. If the failure results from an intentional agreement between you and the employee to withhold the report or submit false information, the penalty is $490 per unreported worker.2California Legislative Information. California Unemployment Insurance Code 1088.5 Both figures are set by statute and apply per employee, so a batch of late filings adds up quickly.
When the DE 34 Is Not the Right Form
The DE 34 covers employees only. If you pay an independent contractor $600 or more in a calendar year, or enter into a contract worth $600 or more, you report that worker on Form DE 542, the Report of Independent Contractor(s). The same 20-day window applies, starting from the earlier of the payment date or the contract date.5Employment Development Department. Independent Contractor Reporting If the same person works for you in both capacities, file both forms.
Multi-state employers have one more option. If you have workers in two or more states and transmit reports electronically, you can designate a single state to receive all your new hire reports by registering with the federal Office of Child Support Enforcement. The designated state must be one where you currently have at least one employee.6Administration for Children & Families (ACF). Multistate Employer Registration Form for New Hire Reporting Choose California and all your reports go to the EDD through e-Services for Business.7Department of Child Support Services. Reporting New Hires
Protect the Information You Collect
Every DE 34 holds Social Security numbers and home addresses, so treat each copy, paper or digital, as sensitive data. Store submitted forms and confirmations securely, keep them only as long as your records-retention policy requires, and dispose of them properly when they are no longer needed.8Federal Trade Commission. Protecting Personal Information: A Guide for Business A breach involving new hire records exposes your workers to identity theft and your business to liability.