What California Form DE 34 (2019) Is For
California Form DE 34 is used by employers to report newly hired or rehired employees to the California Employment Development Department through California’s New Employee Registry program. This reporting requirement exists under both federal law and California law and allows agencies to identify individuals who may be collecting Unemployment Insurance while working and to enforce child support obligations.
Form DE 34 is not a California personal income tax filing and does not calculate tax liabilities, set tax rates, or replace quarterly employment tax returns. It is strictly an employer reporting requirement tied to hiring activity.
When You’d Use California Form DE 34
California Form DE 34 is used when an employer hires or rehired an employee who begins performing services for wages in California. The filing deadline is generally within 20 calendar days of the employee’s start-of-work date, which is the first day services are performed for wages.
If an employer discovers a missed or incorrect submission, the employer should file a complete and corrected DE 34 as soon as possible and retain documentation with payroll and compliance records. Employers using e-Services for Business or a payroll provider should still verify that employee information and account numbers are accurate.
Key Rules or Details for 2019
Form DE 34 is separate from quarterly wage reports and employment tax filings such as DE 9, DE 9C, and the Quarterly Contribution Return and Report of Wages. Those filings relate to payroll taxes and wage reporting, while DE 34 is focused solely on new hire reporting.
Employers must report using the California employer payroll tax account number, also known as the State Employer Payroll Tax Account Number or EDD Number. Employee Social Security numbers must match Social Security Administration records to avoid processing issues. If a representative handles filings, proper authorization must be in place to communicate with the Employment Tax Office.
Step-by-Step (High Level)
Filing through e-Services for Business
Employers commonly follow this workflow when filing online:
- Sign in to e-Services for Business and navigate to the New Hire Reporting option.
- Enter and verify the California Employer Payroll Tax Account Number.
- Enter employee information, including the start-of-work date, address, and Social Security number.
- Review the submission and save the confirmation number and timestamp for records.
Filing by paper or fax when necessary
Employers filing on paper should ensure legibility and completeness:
- Complete Form DE 34 with full employer identifiers and complete employee data and retain a copy.
- Submit the form using the current EDD mailing or fax instructions and keep proof of transmission.
- Contact the Employment Tax Office if assistance is needed with forms or account issues.
Common Mistakes and How to Avoid Them
- Missing the deadline by relying on quarterly filings instead of the start-of-work date
- Entering incorrect Social Security numbers or incomplete employee addresses
- Misreporting rehires by failing to apply the 60-day separation rule correctly
- Using the offer date or hire date instead of the actual start-of-work date
- Failing to save and retain proof of submission
What Happens After You File
After Form DE 34 is filed through e-Services for Business, the Employment Development Department records the submission and may use the data to cross-check Unemployment Insurance claims. Confirmation details should be retained as proof of timely filing.
The information may also support child support enforcement actions that can result in an Earnings Withholding Order being issued to the employer. If missing or inconsistent information is detected, the Employment Development Department may issue a notice to the employer’s payroll tax account, and timely response can reduce penalties or follow-up issues.
FAQs
Who must file DE 34 in 2019?
Most California employers must file Form DE 34 when a new employee starts work for wages in California, including household employers.
When is DE 34 due?
In 2019, Form DE 34 was generally due within 20 calendar days of the employee’s start-of-work date.
Is DE 34 the same as DE 9 or DE 9C?
No. DE 34 is a new hire reporting requirement, while DE 9 and DE 9C are quarterly wage and employment tax reports.
What should an employer do if DE 34 was filed late?
The employer should file as soon as possible, document the reason for the delay, and retain proof of filing in case a penalty notice is issued.
How should an employer correct incorrect information?
A corrected DE 34 should be submitted promptly, and internal documentation should be retained to support the updated employee data.
Does DE 34 affect payroll tax payments or tax rates?
No. Form DE 34 does not set tax rates and is not a payroll tax deposit. Payroll taxes and quarterly employment tax returns are separate requirements.
Where can an employer get help?
Employers can use e-Services for Business resources or contact an Employment Tax Office for account-specific filing questions or access issues.
