CA Payroll

All Address Are Effective 1/1/2005 - I Assume No Liability For Incorrect Address

Quarterly Wage and Withholding Report (DE 6)

Individual employee wages must be reported each quarter on the Quarterly Wage and Withholding Report (DE 6), on magnetic media, or on approved alternate forms. Wages can also be reported using Telefile, Electronic Data Interchange (EDI), or iFile. Employers with 250 or more employees must submit their wage reports on magnetic media or by EDI. If you are a household employer, please see "NOTE" at Who is a domestic or household employer?

The DE 6 is due as follows:

Report Covering	Filing Due Dates	Delinquent If Not Filed By
January, February, March	April 1	April 30
April, May, June	July 1	July 31
July, August, September	October 1	October 31
October, November, December	January 1	January 31

If you paid no wages during a quarter, you are still considered an employer and required by law to sign and file the DE 6. Just check the "No Payroll" box in Item C, then sign and mail the DE 6. If you do not expect to pay wages within the next year, you may notify EDD by writing to us or by checking the "Out of Business/Final Report" box in Item D on the DE 6. We will send you a letter confirming that your account has been inactivated.

Mail DE 6 to:

Employment Development Department
PO Box 826288
Sacramento CA 94230-6288

The postmark date is used to determine the timeliness of your DE 6. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

If the DE 6 is not submitted on time, EDD will issue a written demand for the report. If the DE 6 is not submitted within 15 days of the demand date, a penalty of $10 for each unreported employee, plus interest, will be charged unless there is good cause for the delay. A penalty of $10 for each employee, plus interest, is also charged if an employer fails to report by magnetic media when required, unless good cause exists. (For information on good cause, see our DE 231J Information Sheet: Waiver of Penalty Policy).

The DE 6 is automatically mailed to registered employers or their designated agents. However, you can obtain additional forms if needed.

Annual Reconciliation Report (DE 7)

In addition to the quarterly DE 6, employers are required to file an Annual Reconciliation Statement (DE 7). The DE 7 is due January 1 and delinquent if not postmarked by January 31. This form is used to reconcile wages reported and taxes paid for the prior calendar year. If your DE 7 shows an overpayment, EDD will send you a refund automatically. If a tax payment is due, it should be submitted with a DE 88/DE 88ALL coupon (mandatory EFT filers must remit all State Disability Insurance/Personal Income Tax deposits by EFT to avoid noncompliance penalty).

Mail DE 7 to:

Employment Development Department
PO Box 826286
Sacramento CA 94230-6286

The postmark date is used to determine the timeliness of your DE 7. When the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered to be the last timely date.

The penalty for failure to file the DE 7 timely is $1,000 or five percent (5%) of the total yearly taxes required to be reconciled, whichever is less. Penalty and interest will be charged on late reports.

The DE 7 is automatically mailed to registered employers or their designated agents. However, you can obtain additional forms if needed.

For assistance, call our toll-free number 1-888-745-3886 or visit your local Employment Tax Office.

Electronic Filing and Payment Options
Other EDD Payroll Tax Information