What Form DE 34 (2010) Is For
California employers use Form DE 34 (2010) to report new hires and rehires to the state’s New Employee Registry, a program operated by the Employment Development Department (EDD). This reporting requirement helps enforce child support orders by locating noncustodial parents and assists in identifying cases of Unemployment Insurance fraud. The information submitted on Form DE 34 is confidential and used for matching Social Security numbers against child support records and verifying employment activity.
When You’d Use Form DE 34 (2010)
Form DE 34 (2010) must be filed under several specific hiring scenarios.
Newly hired employees
You must report anyone who starts working for your business for the first time, regardless of whether the position is full-time, part-time, seasonal, or temporary.
Rehired employees
You are required to file a new report for any worker returning to employment after being separated from your business for at least 60 consecutive days.
Acquired employees
When you purchase a business and retain the prior owner’s employees, those individuals must be reported as new hires under your tax account number.
Short-term workers
Even if an employee quits or is terminated before the 20-day deadline, a report must still be filed if they performed any paid services.
Key Rules or Details for 2010
Several key rules governed how Form DE 34 (2010) had to be completed and submitted.
Mandatory employer information
The form required your California employer payroll tax account number, Federal Employer Identification Number (FEIN), business name and address, and a contact person with a phone number.
Employee information
Each submission required the inclusion of the employee’s full legal name, Social Security Number, complete home address, and accurate start date of employment.
Formatting rules
All entries needed to be written in capital letters with no punctuation, special characters, or titles to ensure proper scanning by the EDD’s data systems.
Submission methods
Employers could file by mail, fax, or electronically using the early e-Services for Business platform, which was beginning to replace paper filing in 2010.
No report if no new hires
You were not required to submit a DE 34 if there were no new or rehired employees during the reporting period.
Multistate employers
If you had employees in more than one state, you could choose a single state to report all new hires by notifying the federal government and filing accordingly.
Step-by-Step (High Level)
Step 1: Identify reportable employees
Determine which employees qualify as new hires, rehires after 60 or more days of separation, or retained workers from a business acquisition.
Step 2: Gather required information
Collect complete and accurate employer information and employee information, including the worker’s Social Security Number and the correct start-of-work date.
Step 3: Complete Form DE 34
Fill out the DE 34 using the official form or submit a federal Form W-4 that includes the start date, California employer payroll tax account number, and Federal Employer Identification Number.
Step 4: Submit the report
Send the completed DE 34 by mail, fax, or file it electronically through e-Services for Business within 20 calendar days from the employee’s first day of work.
Step 5: Keep records
Retain a copy of each submission or confirmation number for at least four years, consistent with California’s employment recordkeeping laws.
Step 6: Correct mistakes if needed
If you identify an error, such as a misspelled name or incorrect Social Security Number, submit a new Form DE 34 with the corrected details.
Common Mistakes and How to Avoid Them
Reporting only full-time workers
You must report all employees who receive a W-2, including part-time, temporary, seasonal, or short-term workers.
Forgetting to report rehires
If an employee returns after being away for 60 consecutive days or more, a new hire report is required.
Incorrect start-of-work date
Always use the actual first day the employee performed services for pay, not the offer or onboarding date.
Unreadable or incomplete forms
Ensure handwritten forms are legible, completed in all capital letters, and follow formatting rules exactly.
Confusing DE 34 with DE 9C
DE 34 reports new hires, while DE 9C reports quarterly wages; both forms must be filed separately.
Missing the 20-day deadline
Establish an internal process to report new hires promptly to avoid late filing penalties.
Leaving off branch codes
If your business was assigned a branch code, it must be included to ensure proper processing.
What Happens After You File
Once Form DE 34 (2010) is submitted, the EDD enters the information into California’s New Employee Registry. The data is matched against child support databases and forwarded to the National Directory of New Hires to support child support enforcement and identify potential Unemployment Insurance fraud. If the report is accurate and timely, no further action is typically required unless an error or penalty notice is issued.
FAQs
Do I need to report a new hire who quits before I file the form?
Yes, you must still file Form DE 34 (2010) if the employee performed any paid work, even if they left before submission.
Can I use the W-4 Form instead of Form DE 34 (2010)?
Yes, a completed W-4 may be submitted in place of DE 34 if it includes the employee’s start date, employer account number, and Federal Employer Identification Number.
What happens if I submit duplicate new hire reports for the same employee?
The EDD typically identifies duplicates by Social Security Number and retains the most recent record without penalty.
Is there a penalty if I file late but with a good reason?
Late filing may result in penalties, but the EDD may waive them if you provide valid documentation showing good cause.
Do Appraisal Management Companies need to report new hires?
Yes, all California employers, including Appraisal Management Companies, must comply with Form DE 34 (2010) new hire reporting requirements.
