What Form DE 34 (2013) Is For
Form DE 34 (2013) is California’s official form used by employers to report new employees to the California Employment Development Department. This reporting requirement, based on federal law under the Personal Responsibility and Work Opportunity Reconciliation Act, helps Child Support agencies track individuals who owe support payments.
Employers must report each new hire’s complete Employee Information, including the Social Security Number and first day of work. This information is added to California’s New Employee Registry and shared with other state and federal enforcement programs, including the National Directory of New Hires.
When You’d Use Form DE 34 (2013)
Employers are required to use Form DE 34 (2013) in the following hiring or employment situations:
New hire reporting requirement
You must file Form DE 34 for every new hire within 20 calendar days of the employee’s first day of work, regardless of whether the employee is full-time, part-time, temporary, or seasonal.
Rehires and returning workers
You must submit a new report if an employee is rehired after being separated for at least 60 consecutive days, as required by California law.
Business acquisitions or ownership changes
If you acquire a business and retain existing employees, those workers are considered new hires and must be reported within 20 days under your employer account.
Household employers
If you hire a nanny, caregiver, or similar domestic worker and meet the wage threshold, you are required to report that worker using Form DE 34.
Multistate employers
If you operate in multiple states, you must still file in California for employees working in the state unless you have officially designated another reporting state under federal New Hire Reporting rules.
Key Rules or Details for 2013 Form DE 34
To comply with California’s New Hire Reporting Program in 2013, employers were required to follow these rules:
Twenty-day submission rule
Employers must submit Form DE 34 within 20 calendar days of an employee’s start-of-work date, with no extensions for weekends or holidays.
Definition of start-of-work date
The start-of-work date is the exact first day the employee performed services for wages. It is not the date the job offer was accepted or the date onboarding paperwork was completed.
Required employer and employee information
The form requires complete Employer Information, including the California Employer Account Number and Federal Employer Identification Number, as well as accurate Employee Information, such as full legal name, home address, and Social Security Number.
Substitute filing using Form W-4 or DE 4
Employers may submit Form W-4 or Form DE 4 in place of Form DE 34 only if the substitute form includes the employee’s start date, the employer’s identification numbers, and the payroll tax account number.
Electronic and paper submission rules
Employers may submit Form DE 34 through e-Services for Business or by fax or mail using the standard paper form. Employers filing electronically and hiring frequently are required to transmit reports at least twice per month.
Impact of incomplete or inaccurate information
Forms missing key data, such as a complete Social Security Number or address, may be rejected and treated as noncompliant, which can result in penalties.
Step-by-Step (High Level)
Step 1: Obtain required identification numbers
Before filing, gather your eight-digit California employer payroll tax account number and your Federal Employer Identification Number.
Step 2: Choose a filing method
You may report new hires electronically through e-Services for Business or use the paper form available by download, mail order, or pickup at an Employment Tax Office.
Step 3: Collect complete employee information
During onboarding, collect the employee’s full legal name, current residential address, Social Security Number, and exact start date of work.
Step 4: Submit Form DE 34 on time
File the form within 20 calendar days of the employee’s first day of work to comply with state and federal reporting requirements.
Step 5: Maintain confirmation records
Save electronic confirmation numbers or retain copies of paper submissions along with proof of mailing or faxing for audit or penalty dispute purposes.
Common Mistakes and How to Avoid Them
Using the wrong start-of-work date
Always report the actual first day the employee performs paid services, not the hire date or paperwork completion date.
Submitting incomplete employer or employee information
Ensure all fields are completed fully, including apartment numbers, middle initials if applicable, and the full nine-digit Social Security Number.
Filing new hire reports quarterly instead of per hire
Form DE 34 must be filed for each employee as they are hired. Do not wait to file with quarterly tax returns such as DE 9 or DE 9C.
Incorrect addresses or invalid Social Security Numbers
Verify residential addresses and cross-check Social Security Numbers against official documents before submitting the form.
Failing to report rehires after long separations
Track employee separation dates and submit a new DE 34 if an employee returns after 60 or more consecutive days.
Misclassifying employees as independent contractors
Only exclude workers from DE 34 reporting if they meet all legal criteria for independent contractor classification under California labor law.
What Happens After You File
Once submitted, Form DE 34 (2013) is processed by the California Employment Development Department. Electronic submissions are typically entered within 24 hours, while mailed or faxed forms may take up to 14 business days.
The information is transmitted to California’s New Employee Registry and matched against databases maintained by the Department of Child Support Services and the Department of Justice. If the filing is accurate and timely, no further action is required unless an error or penalty issue is identified.
FAQs
Who must file Form DE 34 (2013)?
All employers in California, including household employers and small businesses, must file Form DE 34 when they hire or rehire any employee who performs work in the state and receives wages subject to California personal income tax.
Can employers use a Form W-4 instead of Form DE 34?
Employers may submit a Form W-4 or Form DE 4 instead of Form DE 34 only if it includes the employee’s start-of-work date, the California Employer Account Number, and the Federal Employer Identification Number.
Do independent contractors need to be reported on Form DE 34?
Independent contractors are not reported on Form DE 34 unless they are legally classified as employees under California labor law.
What happens if an employee provides a fraudulent Social Security Number?
If a fraudulent Social Security Number is reported and not corrected after a mismatch notice, the submission may be considered noncompliant and subject to penalties.
Does Form DE 34 data assist with child support enforcement?
Yes. Information from Form DE 34 is shared with the Department of Child Support Services and the National Directory of New Hires to help locate parents, enforce child support orders, and reduce fraudulent claims.
