What California Form DE 34 (2016) Is For
California Form DE 34 is the state’s New Hire Reporting form, which employers use to report new hires and certain rehires to California’s New Employee Registry, also known as the New Hire Registry and the State Directory of New Hires. This New Hire Reporting Program supports Child Support Enforcement and helps reduce improper Unemployment Insurance payments by matching new hire report data against unemployment benefits claims.
Under federal law and California law, the reported Employee Information and Employer Information may be shared with Child Support agencies and related enforcement programs. The data may also be transmitted to the National Directory of New Hires, which supports the Office of Child Support Enforcement and tools such as the Federal Parent Locator Service.
When You’d Use DE 34
Employers use DE 34 for New Hire Reporting when bringing on new hires in California and when reporting a qualifying rehire after a period of separated employment. The filing deadline is tied to the first day of work, also known as the start-of-work date, which some employers track internally as the date of hire during onboarding.
DE 34 is also used to correct Employee Information or Employer Information when something was submitted inaccurately. Many employers submit the new hire report through e-Services for Business, while others use mail, fax, payroll services, or HR software that supports New Hire Reporting.
Key Rules or Details for 2016
DE 34 requirements stem from federal and California law governing the New Hire Reporting Program, including frameworks associated with the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. California’s New Employee Registry and the State Directory of New Hires may transmit data to the National Directory of New Hires to support Child Support Enforcement through the Office of Child Support Enforcement.
In 2016, the most critical requirement was submitting accurate Employee Data and Employer Data. This includes the employee’s name, address, and Social Security Number, as well as the employer’s name, address, Employer Identification Number, and Federal Employer Identification Number. Form DE 34 does not replace quarterly wage reporting and is not a termination report. It must be treated as a separate New Hire Registry reporting requirement.
Step-by-Step (High Level)
Step 1: Identify reportable new hires and rehires
DE 34 applies to new hires and certain rehires following a period of separated employment. The reporting timeline is based on the employee’s first day of work, also called the start-of-work date.
Step 2: Gather Employee Information and Employer Information
Employee Information includes the employee’s name, address, and Social Security Number, which should align with Social Security Administration records. Employer Information includes the employer’s name, address, and Employer Identification Number or Federal Employer Identification Number.
Step 3: Select a filing method and submit the report
Employers may file through e-Services for Business, by mail, or by fax. Employers using payroll services or HR software should confirm who is responsible for submitting the report and tracking the filing deadline.
Step 4: Save proof of submission
Employers should retain confirmation numbers, fax receipts, or mail documentation. These records may be needed if civil penalties are assessed or if Verification of Employment is requested by an Employment Tax Office or Employer Call Center.
Common Mistakes and How to Avoid Them
Confusing the start-of-work date with an offer date
Employers should record the actual start-of-work date during onboarding and use that date consistently for DE 34 reporting.
Assuming quarterly reporting replaces DE 34
Quarterly wage reporting does not satisfy New Hire Reporting requirements. Employers should maintain separate compliance checklists and reminders for DE 34 deadlines.
Submitting mismatched names or Social Security Numbers
Employers should ensure the employee’s legal name and Social Security Number match Social Security Administration records to reduce reporting errors.
Letting responsibility fall between HR and payroll
Employers should assign clear ownership of the New Hire Reporting process and require documented proof of completion for each submission.
What Happens After You File
After submission, DE 34 information is entered into California’s New Employee Registry and may be shared with Child Support agencies for enforcement purposes. If the employee matches an existing child support order, the agency may issue withholding orders, including an Income Withholding Order, requiring income withholding from wages.
The data may also be used for Unemployment Insurance cross-checks against unemployment benefits to help reduce fraudulent claims and protect the Unemployment Insurance Trust Fund. Employers may receive Verification of Employment requests and should rely on saved proof of filing when responding.
FAQs
Does every employer have to file New Hire Reporting in California?
Most employers with employees performing services for wages in California are required to file DE 34 under federal and state law, regardless of business size.
What details are typically required on a new hire report?
A DE 34 submission typically requires Employer Information, such as the Employer Identification Number or Federal Employer Identification Number and employer address, along with employee information, including the employee’s name, address, and Social Security Number.
How does DE 34 relate to Child Support and income withholding?
DE 34 data supports Child Support Enforcement by helping agencies locate employees and issue income withholding instructions, including Income Withholding Orders.
What if the employer files late or needs to correct information?
If filing is late, the employer should submit the report as soon as possible and retain documentation. If incorrect Employee Data or Employer Data was submitted, corrected information should be filed through the available reporting options.
Can the employer submit a W-4 instead of completing DE 34?
Some employers use Form W-4 as a substitute when permitted, but the substitute must include all required data elements. Employers should verify current instructions before relying on a W-4 in place of DE 34.
