What Form DE 34 (2011) Is For
California employers use Form DE 34 (2011) to report new hires and rehires to the California Employment Development Department (EDD). This reporting requirement supports child support enforcement by sharing employment data with the Department of Child Support Services and the National Directory of New Hires. It also helps detect Unemployment Insurance fraud and supports accurate payroll tax reporting.
Employers must report employees regardless of job classification, including full-time, part-time, seasonal, and temporary workers. The information collected also supports state programs such as Paid Family Leave, State Disability Insurance, and California Personal Income Tax withholding.
When You’d Use Form DE 34 (2011)
California employers are required to file Form DE 34 (2011) in the following situations:
New hire reporting requirements
Employers must submit Form DE 34 (2011) for any newly hired employee working in California, regardless of employment status or work arrangement.
Rehires after a 60-day separation
Employees returning to work after a separation of at least 60 consecutive days must be reported as rehires using this form.
Business transfers, mergers, or acquisitions
When a business acquires another company and retains its workforce, the new employer must file Form DE 34 for each transferred employee using the correct employer payroll tax account number and Federal Employer Identification Number.
Use of alternative forms
Employers may submit a federal Form W-4 or California Form DE 4 instead of Form DE 34, provided the document includes the employee’s start-of-work date, the employer payroll tax account number, and the EDD number.
Key Rules or Details for 2011
To remain compliant, employers must follow these core requirements when filing Form DE 34 (2011):
Twenty-day reporting deadline
All new hires and qualifying rehires must be reported within 20 calendar days of the employee’s start-of-work date.
Accurate identification numbers
Employers must provide accurate Social Security numbers and employer payroll tax account numbers to ensure correct payroll tax and benefit tracking.
Definition of start-of-work date
The reported start date must reflect the employee’s first day of paid work, not the orientation date, offer date, or acceptance date.
Electronic filing expectations
Employers using e-Services for Business are expected to submit new hire reports electronically and may be required to file reports twice per month if hiring frequently.
Step-by-Step (High Level)
Step 1: Gather employer information
Collect your Federal Employer Identification Number, California employer payroll tax account number, and relevant business registration details.
Step 2: Collect employee information
Obtain the employee’s full legal name, home address, Social Security number, and actual start date of employment.
Step 3: Access e-Services for Business
Log in to your e-Services for Business account and navigate to the Form DE 34 (2011) reporting section, if filing electronically.
Step 4: Complete all required fields
Enter employer and employee information accurately to ensure consistency with other payroll filings such as DE 88 and DE 9C.
Step 5: Submit and retain confirmation
Submit the report electronically, by fax, or by mail within the required timeframe and retain confirmation or proof of filing for your records.
Step 6: Paper filing if applicable
If filing by paper, complete the official DE 34 form and submit it by mail or fax while still meeting all reporting deadlines.
Common Mistakes and How to Avoid Them
Missing the 20-day deadline
Track employee start dates carefully and submit reports promptly to avoid late filing penalties.
Using incorrect forms
Do not confuse Form DE 34 with DE 9, DE 9C, or quarterly payroll tax returns, as each serves a different purpose.
Incorrect Social Security numbers
Verify Social Security numbers using official employee documentation to prevent processing errors.
Improper reporting of remote or out-of-state workers
Only report employees who physically perform services in California; review remote worker guidelines if unsure.
Duplicate filings
Maintain accurate employee records to avoid submitting multiple reports for the same individual.
Ignoring penalty notices
Respond promptly to any penalty notices and provide documentation or request waivers when appropriate.
What Happens After You File
After submission, the Employment Development Department processes Form DE 34 (2011) and shares the information with state and federal agencies. The data is used to support child support enforcement, cross-check Unemployment Insurance claims, and identify potential fraud.
Electronic filings generate immediate confirmation numbers. Paper filings do not receive confirmations unless the employer retains proof of mailing or fax transmission. Employers are typically not contacted further unless errors or penalties are identified.
FAQs
Do I need to report remote workers who live out of state?
You are required to report remote workers only if they physically perform services in California.
Can I use federal tax forms instead of Form DE 34 (2011)?
Yes, a completed federal Form W-4 may be submitted in place of Form DE 34 if it includes the employee’s start date, employer payroll tax account number, and Federal Employer Identification Number.
Does filing Form DE 34 (2011) affect other tax forms?
No, Form DE 34 (2011) is specific to California new hire reporting and does not directly affect individual income tax returns or federal tax filings.
Which agencies oversee compliance for Form DE 34 reporting?
The Employment Development Department and the California Department of Tax and Fee Administration oversee employer reporting and payroll compliance.
Is Form DE 34 connected to pension or retirement reporting?
Form DE 34 does not directly report retirement or pension information, but accurate employment start dates support proper payroll processing and future tax reporting.
