What Form DE 34 (2020) Is For
California Form DE 34 is used for New Hire Reporting and notifies the California Employment Development Department (EDD) that an employer has hired or rehired a worker. The information submitted is added to California’s New Employee Registry as part of the state’s New Hire Reporting Program.
This reporting supports child support enforcement by helping agencies identify individuals who owe support payments and have begun new employment. It also supports the integrity of Unemployment Insurance by identifying claimants who may have returned to work while still receiving benefits.
When You’d Use Form DE 34
An employer uses Form DE 34 when a worker begins performing services for wages or when a former employee returns after being off payroll long enough to be treated as a reportable rehire under California law. The filing deadline is tied to the employee’s start-of-work date, which is the first day services are performed for wages.
The submission relies on accurate employee and employer information, including the Federal Employer Identification Number. Multistate employers must follow the appropriate reporting approach so the correct jurisdiction receives the new hire report.
Key Rules or Details for 2020
In 2020, employers could submit Form DE 34 through e-Services for Business, by mail, or by fax. The goal was to submit complete and accurate information the first time to avoid processing delays. Most required fields are drawn from onboarding records such as Form W-4 and Form DE 4, including the employee’s Social Security Number, which must match Social Security Administration records.
Form DE 34 is not a wage report and does not replace quarterly filings such as DE 9C or the Quarterly Contribution Return and Report of Wages. Those filings relate to payroll tax administration and payroll tax deposit requirements, which are separate obligations. Many employers used fillable PDF versions of the form with applications such as Adobe Reader to ensure legible entries.
Step-by-Step (High Level)
Step 1: Confirm the worker must be reported
An employer should first confirm whether the worker is a reportable new hire or rehire.
- A new employee must be reported when they begin work for wages.
- A returning employee must be reported when they were off payroll for at least 60 days and return to work.
Step 2: Collect the required information
Before submitting the report, the employer should gather all required details.
- Confirm the Federal Employer Identification Number and any state payroll account identifiers used for employer information.
- Collect employee information, including the Social Security Number and the start date of employment.
- Ensure Form W-4 and Form DE 4 records align with the DE 34 data to minimize mismatches.
Step 3: File electronically or submit by paper
The employer should select one filing method and use it consistently.
- When filing through e-Services for Business, complete the online prompts and save the confirmation details.
- When submitting by mail or fax, complete the form carefully and retain proof of submission.
Step 4: Use compatible document tools when filing from a download
Many employers download Form DE 34 in PDF format.
- Open fillable forms using compatible software such as Adobe Reader.
- Save copies using tools like Microsoft Print to PDF for internal recordkeeping.
- Follow the form’s formatting instructions to avoid rejection.
Step 5: Retain records
The employer should keep proof of submission and supporting documentation for the standard record retention period. Many employers rely on EDD guidance, such as DE 44, for broader payroll compliance practices.
Common Mistakes and How to Avoid Them
- Confusing the hire date with the start-of-work date, instead of reporting the first day of paid services
- Reporting only full-time employees and excluding part-time or short-term workers
- Forgetting to apply the 60-day rehire rule for returning employees
- Filing the report twice by using more than one submission method
What Happens After You File
After the EDD processes Form DE 34, the employee’s information is added to California’s New Employee Registry. The Department of Child Support Services may use this data to locate obligors and initiate wage withholding for support payments when applicable. The same data may be matched against Unemployment Insurance claims to help identify claimants who have returned to work.
Most employers receive no follow-up unless there is missing employer information, incorrect employee information, or a late filing issue that triggers a notice. If assistance is needed to resolve a submission issue, employers may contact EDD resources or an Employment Tax Office.
FAQs
Who must be reported on DE 34, and what date starts the deadline?
An employer must file Form DE 34 for each new hire and certain rehires under California law. The deadline begins on the start-of-work date, meaning the first day services are performed for wages. Accurate employee information, including the Social Security Number, is required.
What employer information is required, and where does it come from?
Form DE 34 requires employer information such as the Employer Identification Number and Federal Employer Identification Number. These details typically come from payroll setup records. Employee information often comes from Form W-4 and Form DE 4 collected during onboarding.
How could an employer submit DE 34 in 2020?
Employers could submit new hire reports through e-Services for Business, by mail, or by fax. Online filing often included built-in prompts to reduce errors. Proof of submission or confirmation should always be retained.
Why does California’s New Employee Registry matter after filing?
After filing, California’s New Employee Registry supports child support enforcement by helping agencies locate parents who owe support payments. It also assists in identifying Unemployment Insurance claimants who have returned to work.
What is the best way to avoid errors when completing the form?
Employers should verify Social Security Numbers and employer identifiers before submission. Using fillable PDF forms with compatible software improves readability, and saving copies electronically supports future audits or Employment Tax Office requests.
