What Form DE 34 (2014) Is For
Form DE 34 (2014) is used to report new employees to the Employment Development Department, allowing the information to be added to California’s New Employee Registry. This reporting supports the Department of Child Support Services and the Department of Justice in enforcing child support obligations and locating individuals who owe support payments.
The Employment Development Department also uses this data to detect potential Unemployment Insurance fraud by cross-matching new hire information with active claims, which helps maintain program integrity in accordance with California law.
When You’d Use Form DE 34 (2014)
You use Form DE 34 (2014) whenever a hiring event meets California’s new hire reporting requirements.
New hires starting employment
Any new employee performing services for wages must be reported within 20 calendar days of the first day of work.
Rehired workers after 60 days
An employee returning after at least 60 consecutive days of separation must be reported again as a new hire.
Employees returning from unpaid leave exceeding 60 days
An unpaid leave of more than 60 days is treated as a separation, triggering a new hire report when the employee resumes work.
Employees retained during business acquisitions
Employees who remain on staff after an ownership transfer must be reported as new hires for the latest business entity, as they are considered new hires for the purpose of reporting.
Temporary and part-time staff
Individuals hired for short-term or part-time work must be reported as new hires whenever they perform any paid work, as required by California law.
Key Rules or Details for 2014
Form DE 34 (2014) follows several mandatory requirements that apply to all employers operating in California.
20-day deadline from first day of work
The 20-day filing window begins on the exact start date of work, which is the day the employee first performs paid services.
Calendar days count
The deadline includes weekends and holidays. Only a due date that falls on a state holiday is extended to the next business day.
Accurate information is mandatory
Each report must include complete Employer Information and Employee Information, including the Social Security number, start date of work, and Employer Identification Number or Federal Employer Identification Number.
Multiple filing options are allowed
Employers may submit Form DE 34 using e-Services for Business, by fax, or by mail, and the Employment Development Department accepts all filing methods.
Bulk and substitute filings permitted
Employers may file using payroll-generated electronic files or submit annotated Form W-4 documents if they include all mandatory reporting information.
No report is needed if no hiring occurred
Form DE 34 reporting is event-driven, and employers who do not hire new employees during a period do not need to file a report.
Multistate employer option
Multistate employers may elect to report all new hires to a single state, provided they comply with federal notification procedures and submit all reports electronically.
Branch codes must match worksite
Employers with multiple locations must include the correct branch code so the Employment Development Department can associate the new hire with the proper worksite.
Step-by-Step (High Level)
Step 1: Identify the reportable event
Begin the process on the employee’s first day of paid work, as this marks the start of the workday that triggers the 20-day reporting window.
Step 2: Gather all necessary details
Collect the required Employer Information, such as your Employer Identification Number and business address, and employee information, including the employee’s name, Social Security number, home address, and exact start date of work.
Step 3: Choose your submission method
File the DE 34 form through e-Services for Business, or fax or mail the report to the Employment Development Department’s address in West Sacramento.
Step 4: Submit and retain proof
After submission, save the confirmation screen if using the web page, or keep fax transmission reports or mail receipts as proof of timely filing.
Step 5: Repeat for each hire
A separate DE 34 form must be completed and submitted for every qualifying new hire or rehire, even if multiple employees are onboarded on the same day.
Common Mistakes and How to Avoid Them
Missing the deadline for short-term workers
Prepare and submit the DE 34 within the first few days of hiring so employee turnover does not interfere with timely filing.
Misunderstanding the 60-day rehire rule
Calculate the exact number of days between separations and rehiring to confirm whether the 60-day threshold has been met.
Using the wrong start date
Record the first day of paid work rather than the offer date, orientation date, or paperwork completion date.
Incorrect Social Security number entry
Implement verification procedures to confirm the employee’s Social Security number before submission.
Over-reporting rehires
Confirm that a separation lasted at least 60 days before submitting a new DE 34 and document the determination internally.
Neglecting reporting after a business acquisition
Include DE 34 filing in acquisition checklists and submit reports for all retained employees within 20 days of ownership transfer.
What Happens After You File
Once Form DE 34 (2014) is submitted, the Employment Development Department processes the report within 24 to 48 hours for electronic filings and several business days for mailed or faxed reports. The employee’s information is added to California’s New Employee Registry and transmitted to the Department of Child Support Services and the Department of Justice to help enforce support payments.
The data is also matched against active Unemployment Insurance claims to detect fraud.
FAQs
Do I need to report a new hire who worked for less than one day?
Yes, even an employee who worked part of a day must be reported if they performed any paid services.
Are household employers required to submit Form DE 34 (2014)?
Yes, household employers must report new hires such as nannies or gardeners under California law.
Can I use Form W-2 or Form 1099-MISC instead of Form DE 34?
No, Form DE 34 (2014) is a separate requirement and must be submitted even if other tax forms are issued.
How does Form DE 34 apply to nonresident aliens or temporary student workers?
If the individual performs paid services in the United States for your business, they must be reported under the same rules as other employees.
Does remote work or residency status affect DE 34 reporting?
No, employees must be reported if they are hired to perform work for a California-based employer, regardless of residency or remote status.
