What Form DE 34 (2015) Is For
Form DE 34 (2015) is part of California’s New Hire Reporting Program and is used by employers to report newly hired employees. Submitting this form allows Employer Information and Employee Information to be added to California’s New Employee Registry, also known as the State Directory of New Hires.
The report generally includes the employee’s name, Social Security Number, start-of-work date, and key employer identifiers such as the Employer Identification Number and Federal Employer Identification Number. This reporting supports Child Support Enforcement under both federal and state law, including the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. When a match to an existing child support order occurs, Child Support agencies may issue an Income Withholding Order that requires income withholding to collect support payments and help locate absent parents.
When You’d Use Form DE 34 (2015)
Employers use Form DE 34 when an employee begins performing services for wages in California. The reporting requirement is tied to the employee’s first day of work rather than the hire date listed on an offer letter.
This step is typically integrated into the onboarding process alongside documents such as Form W-4, Form I-9 (Employment Eligibility Verification), and other required employment records. Employers may submit Form DE 34 through e-Services for Business for online reporting or file by mail or fax using paper forms obtained from an Employment Tax Office. Some employers rely on payroll services or HR software to manage filing and documentation related to the reporting deadline.
Key Rules or Details for 2015
Accurate identifiers are critical because information from the New Employee Registry may be shared with the National Directory of New Hires and systems associated with the Office of Child Support Enforcement, as required by federal and state law. Employers should ensure that the employer name and address match internal records and verify the employee’s Social Security Number and address to reduce errors that could lead to delays or penalties.
New Hire Reporting also supports cross-checks related to Unemployment Insurance benefits and unemployment compensation. These reviews help protect the Unemployment Insurance Trust Fund by identifying potential improper benefit claims. Multistate employers should follow California-specific rules and rely on official State New Hire Reporting Contacts, as reporting requirements vary by state and are not interchangeable.
Step-by-Step (High Level)
Step 1: Confirm the reporting trigger and identify the start-of-work date
Confirm that the worker is an employee and determine the first day the employee performs services for wages. Record this start-of-work date consistently across onboarding and internal payroll or HR systems.
Step 2: Collect and verify employee and employer information
Gather Employee Information during onboarding and verify the accuracy of the employee’s Social Security Number, name, and address. Confirm Employer Information, including the Federal Employer Identification Number, Employer Identification Number, business name, and business address.
Step 3: Choose a filing method
Select a filing method based on internal workflow and reporting volume. Many employers file online using e-Services for Business, while others submit paper reports by mail or fax. High-volume employers may use batch reporting through payroll or HR systems.
Step 4: Submit the report and retain proof
Submit Form DE 34 by the required deadline and retain confirmation or transmission proof. If a payroll service submits the report, confirm the filing date and keep documentation for recordkeeping and audit purposes.
Common Mistakes and How to Avoid Them
Using the hire date instead of the start-of-work date can result in late filing. Always report based on the employee’s first day of paid work.
Entering incorrect Social Security Numbers or incomplete addresses can interfere with Child Support Enforcement matching. Verify employee information before submission.
Assuming short-term employees do not require reporting is incorrect. Any employee who performs paid work must be reported, even if employment is brief.
Relying on quarterly wage reporting to satisfy New Hire Reporting requirements can lead to noncompliance. Form DE 34 must be filed separately and on its own timeline.
Relying on a payroll service without retaining proof can create compliance issues. Employers should confirm submission and keep copies or confirmations on file.
What Happens After You File
After submission, Form DE 34 data is added to California’s New Employee Registry and may be shared through the National Directory of New Hires. Child Support agencies use this information to match new hires to child support orders and issue income withholding orders when applicable.
The information may also be used for Unemployment Insurance cross-checks. If an individual is receiving unemployment benefits while working, agencies may review the data to identify improper claims and protect the Unemployment Insurance Trust Fund. Employers may receive follow-up notices if new hire data does not align with quarterly wage reporting.
FAQs
Who must file Form DE 34 (2015)?
California employers must file Form DE 34 for employees who begin work in California. The obligation is tied to the first day of work and applies to employers of all sizes.
What information should be verified before filing?
Employers should verify the employee’s Social Security Number, name, address, start-of-work date, and the employer’s Federal Employer Identification Number.
What reporting options are available?
Employers may file online through e-Services for Business or submit paper reports by mail or fax while retaining proof of submission.
How should late or corrected reports be handled?
If filing is late, submit the report as soon as possible and keep documentation. If an error is discovered, submit corrected information so the registry reflects accurate data.
How do multistate employers handle reporting?
Multistate employers should review the reporting requirements for each state where employees work and follow California rules for employees performing services in California.
