California Form DE-34, the Report of New Employee(s), is the New Employee Registry filing every California employer must submit to the Employment Development Department (EDD) within 20 days of hiring or rehiring a worker. Filing this form lets the state cross-match new hires against child support orders, unemployment claims, disability rolls, and public assistance rosters under California Unemployment Insurance Code §1088.5 and the federal Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA).
The current revision is DE 34 Rev. 12 (1-23), and the EDD processes more than 6 million new-hire reports each year through the e-Services for Business portal. Missing the 20-day window can trigger a $24 penalty per unreported employee, climbing to $490 if EDD finds a conspiracy between the employer and the worker to dodge reporting.
Here is what you will learn in this guide:
- 📋 Exactly which boxes on DE-34 trip up first-time filers and how to fill them right
- 🧾 Three full filing walk-throughs for a sole proprietor, a restaurant rehire, and a remote-work employer
- ⏱ How to beat the 20-day clock through e-Services, mail, or fax without a rejection
- ⚖️ The penalties under CUIC §1088.5 and how EDD calculates them on audit
- 🔍 The DE-34 vs. DE-542 distinction that saves employers from filing the wrong form for contractors
What the Form Is and Who Must File It
California Form DE-34 is the Report of New Employee(s) that every employer doing business in California must file with the EDD’s New Employee Registry. The form captures basic identifiers for each new or rehired employee so state and federal agencies can match the worker against open child support orders, fraudulent unemployment claims, and overlapping benefit rolls. The legal hook is California Unemployment Insurance Code §1088.5, which mirrors the federal new-hire reporting mandate in 42 U.S.C. §653a.
You must file DE-34 if you pay wages subject to California personal income tax (PIT) withholding, even if you only have one part-time employee. The duty also applies to public-sector employers, nonprofits, household employers who hire a nanny or caregiver, and out-of-state employers whose worker performs services in California. Independent contractors do not go on DE-34. Contractors go on the separate DE-542 Report of Independent Contractor(s), which has its own $600-payment trigger and 20-day deadline.
A “rehire” must also be reported if the worker has been off your payroll for at least 60 consecutive days. That 60-day rule is one of the most missed elements of the statute, especially in restaurants, agriculture, and seasonal retail. EDD treats a missed rehire report the same as a missed new hire under the DE 44 California Employer’s Guide, so the $24 penalty applies field-by-field, not just per worker.
Before You Start: Documents and Information You Need
Before you open the DE-34 PDF or log into e-Services for Business, gather every data point in advance. EDD rejects filings that mismatch even one digit of an SSN or account number, and a rejection eats into your 20-day clock.
Use this pre-filing checklist:
- California Employer Account Number (CEAN). This is the 8-digit number EDD issued when you registered as an employer. Without it, the system cannot match the report to your wage account, and a paper filing will be returned unprocessed.
- Federal Employer Identification Number (FEIN). Required so EDD can cross-walk the report to IRS records. A missing FEIN voids the new-hire match against child support orders.
- Legal business name and DBA. Use the legal name on file with the California Secretary of State or the IRS SS-4 letter, not your marketing name.
- Business mailing address and branch code (if any). EDD uses the branch code for multi-location employers who file consolidated payroll reports.
- Employee’s full legal name. Match the name printed on the worker’s Social Security card to avoid an SSA mismatch flag.
- Employee’s Social Security Number. Must be 9 digits, no dashes, no ITINs accepted.
- Employee’s home address. This is the residential address, not a P.O. Box, because child support agencies use it for service of process.
- Start-of-Work Date. The first day the employee performs services for wages, not the offer date or the orientation date.
- W-4 / DE 4 on file. Although not attached to DE-34, the worker’s withholding forms confirm you have the correct SSN and address.
- I-9 Employment Eligibility Verification. Required by federal law within 3 business days of hire and useful as a cross-check on the SSN you put on DE-34.
Each missing item delays the filing. A missing CEAN forces a paper resubmission. A missing SSN forces EDD to suspend the report and request a corrected DE-34 by mail.
Where to Get the Form and How to Access It
The official, printable PDF lives on the EDD site as the DE 34 Report of New Employee(s). Confirm you have Rev. 12 (1-23) in the lower-left corner of page 1 before filling anything in. EDD periodically updates the layout, and an outdated revision can be rejected by the optical-scan reader at the Sacramento processing center.
For electronic filing, log into the e-Services for Business portal. The portal is mandatory for any employer required to file electronically under AB 1245, which covers virtually all California employers. Inside e-Services, the new-hire wizard walks you through the same fields the paper form uses but auto-validates the SSN format and CEAN length.
If you prefer paper, you can also order pre-printed DE-34 forms by calling the EDD Taxpayer Assistance Center at 1-888-745-3886 or by submitting form DE 9114 to request bulk supplies. Payroll software vendors such as Gusto, ADP, and QuickBooks Payroll also push DE-34 data straight into e-Services through the Bulk Upload XML format defined in EDD’s developer specs. Whatever channel you choose, keep the original or the e-Services confirmation number for at least 4 years, the EDD audit lookback window.
Step-by-Step: How to Fill Out DE-34 Line by Line
DE-34 is a single page divided into two zones: the Employer Information block at the top and the Employee Information block (with space for up to three new hires) below. Each field has a specific format, and EDD’s optical scanner is unforgiving on misaligned entries. Follow these line-by-line instructions exactly.
Box A — California Employer Account Number
This box asks for the 8-digit CEAN that EDD issued when you registered. Write the digits left-aligned with no dashes or spaces. Maria Lopez, owner of Lopez Boutique LLC, enters 123-4567-8 as 12345678. If you have a branch code, place it in the small box to the right (most single-location employers leave the branch box blank). A common edge case is a brand-new employer who has applied for but not yet received a CEAN; in that case, write APPLIED FOR and attach a copy of your DE 1 application. The most common mistake is dropping the leading zero on accounts that start with a 0, which causes EDD to reject the filing as an unknown account, which in turn restarts the 20-day clock. A widespread misconception is that the CEAN and FEIN are the same number — they are not, and using the FEIN here will route the report to the wrong agency.
Box B — Federal Employer Identification Number
This box asks for your 9-digit FEIN issued by the IRS on the SS-4 confirmation letter. Enter the digits with no dash. Carlos Nguyen, owner of Nguyen Automotive Inc., enters 87-1234567 as 871234567. If you are a household employer using your personal SSN as your EIN, leave Box B blank and explain in Box H. The most common mistake is transposing two digits, which breaks the federal Office of Child Support Enforcement match and triggers a duplicate-EIN flag during EDD’s quarterly reconciliation. A common misconception is that sole proprietors do not need an FEIN — sole proprietors with even one employee must obtain one before filing DE-34.
Box C — Business Name
Write the legal business name as registered with the California Secretary of State or as it appears on your IRS confirmation letter. Janet Park enters PARK FAMILY DENTISTRY, A PROFESSIONAL CORPORATION exactly as the SOS records it. Use all caps to match EDD scanning. The edge case to watch is a fictitious business name (DBA): list the legal name in Box C and the DBA in Box D. The most common mistake is shortening the entity suffix from “LLC” to “LC” or dropping “Inc.,” which causes a name-mismatch flag against the CEAN. The misconception that trips up small employers is that nicknames and abbreviations are acceptable. They are not — EDD matches the field character by character.
Box D — Business DBA (Doing Business As) or Trade Name
This box captures any trade name, storefront name, or DBA filed under California Business and Professions Code §17910. Lopez Boutique LLC, doing business as “The Velvet Hanger,” enters THE VELVET HANGER. Leave the box blank if you have no DBA. The edge case is multiple DBAs operating under one CEAN — list the DBA most relevant to where the new hire works. The most common mistake is putting the DBA in Box C and leaving Box D blank, which scrambles cross-references. The misconception is that DBAs are optional cosmetic data — EDD uses the DBA to align workers’ compensation and EDD audit records.
Box E — Business Address
Enter the physical street address of the business, including suite or unit number. Park Family Dentistry enters 4421 SUNSET BLVD STE 200, LOS ANGELES, CA 90027. P.O. Boxes are not allowed in this box because EDD requires a physical address for field audits and child support service of process. The edge case is a home-based business: use the home address and check the “Home” indicator if present in your e-Services profile. The most common mistake is using the corporate headquarters address when the employee actually works at a branch — this misroutes any wage garnishment order. The misconception that the address must match the registered agent’s address is wrong; the registered agent address belongs on Secretary of State filings, not on DE-34.
Box F — Business Telephone Number
Provide a 10-digit phone number where EDD or a child support enforcement agency can reach you about the new hire. Carlos Nguyen enters (714) 555-0142. Use a number that is monitored daily — voicemails left on this line count as legal notice. The edge case is multi-location employers; enter the HR or payroll line, not the main retail line. The most common mistake is listing a fax number in the phone field, which causes income withholding orders to never reach a live person. The misconception is that this field is optional — it is required, and missing it will cause EDD to reject the form on intake.
Box G — Contact Person
Enter the name of the individual EDD should contact about new-hire reports. Aisha Bennett, the bookkeeper at The Velvet Hanger, enters AISHA BENNETT. For very small employers, the owner is usually the contact. The edge case is a third-party payroll provider; in that case, use the DE 48 Power of Attorney on file and list the provider’s authorized representative. The most common mistake is naming an employee who has since left the company — EDD calls go unanswered and child support orders sit in limbo. The misconception is that this field can be left blank for sole proprietors. It cannot — EDD requires a named human contact on every DE-34.
Box H — Employee’s Social Security Number
Enter the new hire’s 9-digit SSN with no dashes or spaces. Marcus Reyes, hired as a line cook, enters 555446789. Confirm the number against the worker’s Social Security card or a Form W-4 the worker has signed. The edge case is a worker whose SSN application is pending — write APPLIED FOR and refile DE-34 within 20 days of receiving the actual number. The most common mistake is using an ITIN, which is invalid for new-hire reporting and will cause the SSA cross-match to fail. The misconception is that an EAD-issued temporary number works in this box; it does not, and using one risks an Office of Child Support Enforcement reject code.
Box I — Employee’s First Name, Middle Initial, Last Name
Enter the worker’s full legal name as printed on the SSA card. Marcus T. Reyes enters MARCUS in the first-name box, T as the middle initial, and REYES in the last-name box. Use all caps. The edge case is a worker with a hyphenated last name or a single name (mononym) — use the full hyphenated last name and leave the first-name field with a period if no first name exists. The most common mistake is entering a married name when the SSA card still reflects the maiden name, which causes an SSA mismatch and a delayed match against child support records. The misconception is that nicknames like “Mike” are acceptable — they are not, and EDD will reject the report if the name does not match SSA’s master file.
Box J — Employee’s Home Address
Enter the residential street address where the worker actually lives, including apartment number, city, state, and ZIP. Marcus Reyes enters 1820 W 7TH ST APT 4, LOS ANGELES, CA 90017. No P.O. Boxes — child support agencies need a physical address for service. The edge case is a worker who recently moved; use the most current address and update it through e-Services if the worker moves again within 90 days. The most common mistake is using the worker’s prior employer’s address or a parent’s address, which can cause income-withholding orders to be misdelivered. The misconception is that the worker can supply a friend’s address — California requires the bona fide residential address, and false addresses can void the I-9 and DE-34 as well.
Box K — Employee’s Start-of-Work Date
Enter the actual first day the worker performs services for wages, formatted MM/DD/YYYY. Marcus Reyes started cooking on 03/14/2026, so he enters 03/14/2026. This is not the offer date, the I-9 date, or the orientation date. The edge case is a worker who attends paid orientation before doing “real” work — paid orientation counts as the start date because wages are earned. The most common mistake is using the hire-letter date, which is often days or weeks before the actual start; this causes the 20-day clock to be miscalculated. The misconception is that unpaid training does not count — if any wages or stipend are paid during training, that date is the start date.
Box L — Rehire Indicator
Check the box if the worker is being rehired after a separation of 60 or more consecutive days. The Velvet Hanger rehires seasonal worker Priya Shah on 11/02/2026 after she left on 08/15/2026; Aisha checks the rehire box because the gap is 79 days. The edge case is a worker who returns after fewer than 60 days — do not check the box and do not file a new DE-34, because the original report is still active. The most common mistake is checking the box for every rehire regardless of gap, which floods EDD with duplicate reports and can trigger a duplicate-record audit. The misconception is that internal transfers between affiliated entities count as rehires; they do not, unless the new entity has a different CEAN.
Box M — Employer Signature, Title, and Date
Sign and date the form, and print the signer’s title. Maria Lopez signs MARIA LOPEZ, prints OWNER as her title, and dates 03/16/2026. Electronic filers in e-Services satisfy this box with their portal credentials. The edge case is a third-party payroll preparer; the preparer signs only if a DE 48 POA is on file. The most common mistake is leaving the title blank, which causes EDD to question the signer’s authority and may delay processing by two weeks. The misconception is that a stamped signature is fine — EDD requires a wet signature on paper filings or a verified e-signature inside e-Services.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how very different employers complete DE-34 for very different new hires. Each named filer is fictional, but the entries are exactly what EDD’s optical scanner expects.
Scenario 1 — Maria Lopez, Sole Proprietor Hiring Her First Employee
Maria runs Lopez Boutique LLC in San Diego and just hired her very first W-2 employee, sales associate Daniela Ortiz, who started on 03/14/2026.
| Form Section | What Maria Enters |
|---|---|
| Box A — CEAN | 92834756 |
| Box B — FEIN | 873421189 |
| Box C — Business Name | LOPEZ BOUTIQUE LLC |
| Box D — DBA | THE VELVET HANGER |
| Box E — Business Address | 715 5TH AVE, SAN DIEGO, CA 92101 |
| Box F — Phone | (619) 555-0188 |
| Box G — Contact Person | MARIA LOPEZ |
| Box H — Employee SSN | 612447890 |
| Box I — Employee Name | DANIELA M ORTIZ |
| Box J — Home Address | 1240 IMPERIAL AVE, SAN DIEGO, CA 92101 |
| Box K — Start-of-Work Date | 03/14/2026 |
| Box L — Rehire Indicator | Unchecked |
| Box M — Signature/Title/Date | MARIA LOPEZ / OWNER / 03/16/2026 |
Scenario 2 — Carlos Nguyen, Restaurant Owner Rehiring a Seasonal Cook
Carlos owns Nguyen Pho House in Garden Grove. Line cook Priya Shah worked for him from January to June 2026, left for the summer, and returns on 11/02/2026 — a 145-day gap that triggers the rehire rule.
| Form Section | What Carlos Enters |
|---|---|
| Box A — CEAN | 33871422 |
| Box B — FEIN | 461122089 |
| Box C — Business Name | NGUYEN AUTOMOTIVE INC |
| Box D — DBA | NGUYEN PHO HOUSE |
| Box E — Business Address | 9821 GARDEN GROVE BLVD, GARDEN GROVE, CA 92844 |
| Box F — Phone | (714) 555-0142 |
| Box G — Contact Person | CARLOS NGUYEN |
| Box H — Employee SSN | 549778812 |
| Box I — Employee Name | PRIYA K SHAH |
| Box J — Home Address | 1455 EUCLID ST APT 7, ANAHEIM, CA 92802 |
| Box K — Start-of-Work Date | 11/02/2026 |
| Box L — Rehire Indicator | Checked (gap 145 days) |
| Box M — Signature/Title/Date | CARLOS NGUYEN / PRESIDENT / 11/04/2026 |
Scenario 3 — Janet Park, Remote-Work Employer Hiring an Out-of-State Resident Performing California Work
Janet runs a cloud accounting firm headquartered in Los Angeles and hires Marcus Reyes, who lives in Reno, NV but performs services for California clients under California payroll.
| Form Section | What Janet Enters |
|---|---|
| Box A — CEAN | 78440912 |
| Box B — FEIN | 822115433 |
| Box C — Business Name | PARK FAMILY ACCOUNTING PC |
| Box D — DBA | PARK CLOUD CPAS |
| Box E — Business Address | 4421 SUNSET BLVD STE 200, LOS ANGELES, CA 90027 |
| Box F — Phone | (323) 555-0117 |
| Box G — Contact Person | AISHA BENNETT |
| Box H — Employee SSN | 555446789 |
| Box I — Employee Name | MARCUS T REYES |
| Box J — Home Address | 2155 KIETZKE LN APT 12, RENO, NV 89502 |
| Box K — Start-of-Work Date | 03/14/2026 |
| Box L — Rehire Indicator | Unchecked |
| Box M — Signature/Title/Date | JANET PARK / MANAGING PARTNER / 03/16/2026 |
How to File the Completed Form
EDD accepts DE-34 through three channels, but AB 1245 requires nearly all employers to file electronically. Choose the channel that fits your volume and your tech comfort, but keep proof of filing for four years either way.
Online via e-Services for Business. Log into e-Services, select “New Employee Registry Report,” enter the data, and submit. There is no fee. Processing is real-time, and the portal returns a confirmation number you should screenshot or save as PDF. This is EDD’s preferred channel.
By mail. Mail the completed paper DE-34 to Employment Development Department, P.O. Box 997016, MIC 96, West Sacramento, CA 95799-7016. There is no fee. Allow 7–10 business days for processing. Use certified mail with return receipt as your proof of filing, because the postmark controls the 20-day deadline under CUIC §1088.5(b).
By fax. Fax to 1-916-319-4400. There is no fee. The fax confirmation page is your proof of filing — keep it next to the DE-34 in your payroll file. Fax filings are scanned the same day they arrive, but EDD recommends fax only for employers without internet access.
Bulk magnetic / XML upload. Payroll providers can upload batched new-hire data using the EDD bulk file specifications inside e-Services. There is no fee. Processing is real-time, and the portal returns a batch confirmation number for every record.
Whatever channel you pick, the 20-day deadline runs from the Start-of-Work Date in Box K, not from the date you finalize the form. Save the confirmation, certified-mail receipt, or fax confirmation in the same payroll file as the worker’s W-4, DE 4, and I-9.
What Happens After You File
Once EDD receives DE-34, the data flows in three directions. First, EDD’s New Employee Registry feeds the California Department of Child Support Services (DCSS) within 48 hours so DCSS can match the worker against open wage-withholding orders and issue an income withholding order (IWO) if a match exists. Second, the data is forwarded to the federal Office of Child Support Enforcement, which compares it against new-hire data from every other state. Third, EDD’s own Investigations Division uses the report to flag unemployment-insurance claimants who continue to certify for benefits after returning to work — a leading source of UI fraud recoveries.
If the report is clean, you will hear nothing further. If the worker has an active child support order, you will receive an IWO by mail within 10 to 14 days; you must begin withholding within the first pay period that begins after the IWO is served. If the report has a data error — a mismatched SSN, an invalid CEAN, an illegible address — EDD mails a DE 938 Notice of Suspended New-Hire Report and gives you 15 days to correct and resubmit. Ignoring that notice converts the original filing into a non-filing for penalty purposes.
Audits typically come up during a routine DE 9 / DE 9C reconciliation, when EDD compares reported wages to filed DE-34s. Missing reports surface here first.
Mistakes to Avoid When Filling Out the Form
DE-34 is short, but its rejection rate is high because every field is validated. Avoid these errors.
- Using the FEIN in the CEAN box. Routes the report to the wrong system and triggers a non-match flag.
- Filing for an independent contractor on DE-34. Contractors belong on DE-542; using DE-34 misclassifies the worker on EDD records.
- Reporting after the 20-day deadline. Each late report draws a $24 penalty; conspiracy raises it to $490.
- Listing the offer date as Start-of-Work Date. Restarts the 20-day clock incorrectly and can produce false late filings.
- Skipping the rehire box on a 60+ day gap. EDD treats the omission as an unreported new hire.
- Using a P.O. Box for the employee’s home address. Voids the child support service-of-process function.
- Entering an ITIN instead of an SSN. ITINs fail SSA cross-match and cause an automatic suspension.
- Dropping a leading zero on the CEAN. Causes EDD to flag the account as unknown.
- Submitting a stamped or photocopied signature. EDD requires a wet or e-signature, not a stamp.
- Forgetting to keep the confirmation number or certified mail receipt. Leaves you defenseless if EDD claims non-filing during audit.
- Mixing up Box C (legal name) and Box D (DBA). Scrambles the cross-reference between EDD and the Secretary of State.
- Filing one DE-34 for multiple branches without branch codes. Causes wage allocation errors during quarterly reconciliation.
Do’s and Don’ts
The Do’s keep your filing clean. The Don’ts keep you out of penalty territory.
Do’s
- Do confirm the revision date is Rev. 12 (1-23) before filing on paper, because outdated forms get rejected at the scan center.
- Do file through e-Services if you can, because the portal validates fields in real time and saves the audit trail for you.
- Do report rehires when the gap is 60 days or longer, even when the worker is the same person on the same job, because the statute treats it as a new hire.
- Do keep DE-34 confirmation records for 4 years alongside the worker’s I-9 and W-4, because EDD’s audit lookback aligns with the FUTA records-retention rule.
- Do update the worker’s address through e-Services if it changes within 90 days of the original filing, because child support orders depend on a current address.
- Do reconcile DE-34 filings against your DE 9C quarterly wage report, because mismatches between the two are the number-one audit trigger.
Don’ts
- Don’t put independent contractors on DE-34 — they belong on DE-542 within 20 days of cumulative payments hitting $600.
- Don’t sign a paper DE-34 with a signature stamp, because EDD’s auditors treat stamps as unsigned filings.
- Don’t use nicknames or married names that conflict with the SSA card, because the SSA mismatch suspends the report.
- Don’t fax to a number you find on a third-party blog — confirm the EDD fax number on the official DE-34 PDF every time, because phishing fax numbers exist.
- Don’t wait until your next payroll cycle to file — the 20-day clock runs on calendar days, not pay periods.
- Don’t assume EDD will send a reminder — they will not, and the first notice you receive may be a penalty assessment.
Pros and Cons of Filing on Your Own vs. With Help
Most California employers can file DE-34 themselves, but a payroll service can be worth the cost when volume rises.
Pros of Filing Yourself
- Saves money — there is no EDD fee and no third-party charge.
- Builds direct familiarity with EDD systems for future audits and DE 9C filings.
- Speeds up reporting because you do not wait on a payroll provider’s batch cycle.
- Lets a sole proprietor keep sensitive SSN data in-house rather than sharing it with a vendor.
- Forces a real review of the worker’s onboarding paperwork (W-4, DE 4, I-9) at the moment of hire.
Cons of Filing Yourself
- The 20-day clock is easy to miss when running a small business solo.
- Errors in CEAN, FEIN, or SSN are common when the filer is unfamiliar with EDD’s exact format.
- Manual filers tend to skip the rehire box on 60+ day gaps.
- No built-in audit trail beyond the certified-mail receipt or fax confirmation.
- Multi-state employers face a steeper learning curve juggling DE-34 and other states’ new-hire forms.
Pros of Filing With a Payroll Provider
- Automatic submission through bulk XML eliminates the 20-day risk for high-volume hirers.
- Built-in validation catches format errors before they reach EDD.
- Centralized recordkeeping satisfies the 4-year retention rule with one click.
- Multi-state payroll services file every state’s new-hire form simultaneously.
- A DE 48 Power of Attorney lets the provider respond to EDD notices directly.
Cons of Filing With a Payroll Provider
- Monthly fees add up for very small employers.
- The provider’s batch cycle may delay filing by a day or two.
- A typo in your provider’s record propagates to every state at once.
- You still bear ultimate legal responsibility under CUIC §1088.5, regardless of who filed.
- Switching providers mid-year can cause duplicate or missing DE-34s if the data handoff is sloppy.
DE-34 vs. DE-542 at a Glance
| Feature | DE-34 vs. DE-542 |
|---|---|
| Form Purpose | DE-34 reports W-2 employees; DE-542 reports 1099 independent contractors |
| Trigger | DE-34 triggers on hire/rehire; DE-542 triggers on a contract of $600 or more |
| Deadline | DE-34 within 20 days of Start-of-Work Date; DE-542 within 20 days of contract or first $600 payment, whichever comes first |
| Statute | DE-34 under CUIC §1088.5; DE-542 under CUIC §1088.8 |
| Penalty | DE-34 $24 per missed report; DE-542 $24 per missed report, $490 for conspiracy |
FAQs
Do I have to file DE-34 if I only hired one part-time employee?
Yes. California requires DE-34 for any worker subject to PIT withholding under CUIC §1088.5, regardless of hours, wages, or part-time status.
Can I file DE-34 by email?
No. EDD does not accept DE-34 by email because the form contains SSNs. Use e-Services, mail, or fax instead.
Do I write the offer date or the actual start date in Box K?
No to the offer date. Box K must be the actual first day the worker performs paid services, including paid orientation or training, not the offer letter date.
What goes in Box A if I haven’t received my CEAN yet?
Yes, you may write APPLIED FOR in Box A and attach a copy of your DE 1 employer registration application until EDD issues the 8-digit number.
Do rehires after a 30-day gap require a new DE-34?
No. Only rehires after a gap of 60 or more consecutive days trigger a new DE-34 filing under California’s New Employee Registry rules.
Can I list a P.O. Box in Box J for the employee’s home address?
No. Box J must be a residential street address so child support agencies can serve income-withholding orders on the worker.
Do I need to file DE-34 for an independent contractor?
No. Independent contractors are reported on DE-542, not DE-34, and the trigger is $600 in cumulative payments, not the date of hire.
What’s the penalty for filing DE-34 late?
Yes, EDD imposes a $24 penalty per unreported new hire, rising to $490 if EDD finds a conspiracy between the employer and the worker to avoid reporting.
Can my payroll service sign DE-34 for me?
Yes, but only if a DE 48 Power of Attorney is on file with EDD authorizing the service to act on your behalf.
Do I file DE-34 for a worker hired in another state who works remotely for my California company?
Yes, if the worker performs services subject to California PIT withholding. Box J shows the worker’s actual residence even if it is out of state.
Should I check Box L (rehire) for an internal transfer between my two LLCs?
No, unless the two LLCs have different CEANs. Different CEANs mean different employers under EDD rules, so the transferred worker is a new hire for the receiving CEAN.
Can I file one DE-34 for multiple new hires?
Yes. Each paper DE-34 has space for up to three employees, and e-Services and bulk XML allow unlimited employees per submission.
Do household employers (nannies, caregivers) have to file DE-34?
Yes, household employers who pay $750 or more in a calendar quarter and have registered with EDD must file DE-34 within 20 days of the start-of-work date.
Is the I-9 form attached to DE-34?
No. The I-9 stays in the employer’s records; DE-34 is a standalone EDD filing and requires no attachments.
Related reading
- How to Fill Out California Form DE-542 (w/Examples) + FAQs
- How to Fill Out California Form DE-9 (w/Examples) + FAQs
- How to Fill Out California Form DE-9C (w/Examples) + FAQs
- How to Fill Out California Form DE 1 (w/Examples) + FAQs
- How to Fill Out California Form DE-1AG (w/Examples) + FAQs
- How to Fill Out California Form DE 3805 (w/Examples) + FAQs