How to Fill Out California Form DE-9 (w/Examples) + FAQs

California Form DE-9, the Quarterly Contribution Return and Report of Wages, is the form every California employer must file with the Employment Development Department (EDD) to reconcile Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) for each calendar quarter. The form pairs with Form DE-9C, which lists each worker’s wages, and together they true up the deposits you already paid using Form DE-88.

Filing wrong, late, or on paper without a waiver triggers fast penalties. The EDD processes more than 4 million quarterly returns each year, and roughly 1 in 7 is filed late or with math errors that cost employers the 15% late penalty under CUIC §1112 or the 10% non-electronic filing penalty under CUIC §1114.

• 📋 What DE-9 is, who must file it, and how it differs from DE-9C and DE-88
• 🧾 A line-by-line walkthrough of every box on the current 2026 revision
• 👨‍👩‍👧 Three filled-out examples covering tipped staff, wage-base crossovers, and zero-payroll quarters
• 💻 How to file through e-Services for Business, by paper waiver, or by bulk XML upload
• ⚠️ The exact penalties, interest, and amendment rules so you never overpay the EDD

What the Form Is and Who Must File It

Form DE-9 is the EDD’s quarterly reconciliation return. It tells the state how much you owe (or overpaid) for UI, ETT, SDI, and PIT for the three months in the quarter, after subtracting the deposits you already made with Form DE-88. The legal duty to file comes from CUIC §1088, which requires every employer with an active EDD account number to file each quarter, even when payroll is zero.

The form is required from every California employer who has paid more than $100 in wages in a calendar quarter, every household employer who paid $750 or more (a “Section 684” employer), and every nonprofit and public entity that has elected coverage. Agricultural employers report on DE-9 once they meet the $100 wage threshold or the $20,000 cash wage test. Independent contractors are not reported on DE-9, but they are reported separately on Form DE-542 within 20 days of contracting.

DE-9 is not a deposit form. Deposits travel through DE-88 throughout the quarter, and DE-9 simply reconciles those deposits against the actual quarterly tax. If the math shows underpayment, you pay the difference with the return; if it shows overpayment, you can request a refund or credit. The form pairs with the wage-detail return DE-9C, and both must arrive together, or the EDD will treat the filing as incomplete and assess the $20-per-employee DE-9C penalty under CUIC §1112(a).

Before You Start: Documents and Information You Need

Gather every payroll record before opening the form, because the EDD cross-checks DE-9 totals against DE-9C wage details and against the DE-88 deposits already on file. Missing one number forces a corrected return on Form DE-9ADJ, which slows refunds and triggers notices.

• EDD employer payroll tax account number (8 digits). Without it, the return cannot be matched to your account, and the EDD will reject the filing.
• Federal Employer Identification Number (FEIN). The EDD shares data with the IRS under the Form 940/941 reconciliation program, and a missing FEIN causes mismatch letters.
• Each worker’s gross wages, PIT wages, and PIT withheld. These three numbers anchor every line on the form and must tie to your payroll register.
• Your assigned UI contribution rate for the year. The EDD mails this on the Notice of Contribution Rates (DE 2088) every December; using last year’s rate is the most common DE-9 error.
• The ETT rate (0.1%) and the current SDI rate. SDI changed several times in recent years, so confirm the current year’s rate on the EDD rates page.
• Total DE-88 deposits made for the quarter. Pull these from e-Services for Business under “Payment History.”
• Prior-quarter DE-9 and DE-9C so you can confirm year-to-date wage bases for UI taxable wages.
• No-payroll confirmation, if applicable. If you paid zero wages, you still must file and check the no-payroll box; otherwise the EDD assumes you forgot.

The 2026 revision date is printed in the lower-left corner of the form (currently DE 9 Rev. 2 (1-26)). Confirm the revision before printing or uploading, because the EDD rejects superseded versions.

Where to Get the Form and How to Access It

Download the current PDF directly from the EDD’s DE-9 page, and pull the matching instructions from the DE-44 California Employer’s Guide. The PDF is fillable, but the EDD will not accept it by mail unless you have an approved e-file waiver under CUIC §1114.

Most employers file the form inside e-Services for Business, the EDD’s free online portal. After enrolling with your 8-digit account number, the system pre-fills your name, address, rate, and quarter, and it will not let you submit a return that fails the basic math checks. Payroll software providers (QuickBooks, ADP, Gusto, Paychex, Rippling) submit DE-9 data through the EDD’s Bulk Transmission XML system, which is the same channel a CPA firm uses to file hundreds of returns at once.

Paper copies are available by calling the EDD Taxpayer Assistance Center at 1-888-745-3886 or at any EDD Employment Tax Office. Do not photocopy a blank form from the internet for mailing — the EDD scanners read a magnetic ink line at the bottom that does not survive copying, and the return will be rejected.

Step-by-Step: How to Fill Out Form DE-9 Line by Line

The DE-9 has a header block, ten numbered items (A through J), a payment section, and a signature block. Work top to bottom, and never skip an item, even if the answer is zero. Sample entries below are italicized so you can tell them apart from instructions.

Header: Quarter Ended and Due Date

The top of the form prints two dates that the EDD pre-fills inside e-Services for Business but that you must enter manually on a paper waiver filing. The “Quarter Ended” date is always the last calendar day of March, June, September, or December. The “Due” date is the last day of the month following the quarter end.

Enter the dates in MM/DD/YYYY format with no dashes. Maria Lopez, who runs a Fresno bakery, writes 03/31/2026 as the quarter ended and 04/30/2026 as the due date for her Q1 2026 return. If the due date falls on a Saturday, Sunday, or state holiday, the deadline rolls to the next business day under CUIC §1110.

The most common mistake here is entering the filing date instead of the quarter-ended date, which causes the return to be applied to the wrong quarter. A misconception is that filing one day late is “rounded down” — it is not, and a single day late triggers the 15% penalty under CUIC §1112.

Header: Employer Account Number, FEIN, and Business Name

This block identifies the filer and ties the return to the EDD’s master file. The 8-digit Employer Payroll Tax Account Number is printed on every notice the EDD has ever sent you, and it is the same number used on DE-9C and DE-88.

Enter the account number with no dashes, the 9-digit FEIN with one dash after the second digit (XX-XXXXXXX), and the legal business name exactly as it appears on the EDD’s records. Carlos Nguyen, who owns a Sacramento HVAC LLC, writes 123-4567-8 as his EDD account, 87-1234567 as his FEIN, and Nguyen HVAC Services LLC as the business name.

A nuance: if you operate under a DBA, the legal name still goes on DE-9, and the DBA only appears on DE-9C. The most common mistake is using the owner’s Social Security Number in place of the FEIN, which corrupts the IRS reconciliation and triggers a CP-2100 notice from the IRS later. A misconception is that a name change can be made on DE-9 itself — it cannot, and you must file Form DE 24 to update the account first.

Item A: No Wages Paid This Quarter

Item A is a single check box that tells the EDD you had no payroll for any of the three months in the quarter. You still must file the return, because CUIC §1088 requires a return from every active account, payroll or not.

Check the box only if all three months had zero wages. If even one paycheck was issued, leave the box blank and complete Items B through J as normal. Janet Park, a freelance graphic-design S-corp, paid herself nothing in Q2 2026 because she was on maternity leave, so she checks the Item A box and submits the return with all other lines blank.

A nuance: a single owner-only S-corp that took distributions but no wages should still check the box, because distributions are not wages. The most common mistake is skipping the filing entirely when payroll is zero, which the EDD treats as a failure-to-file and assesses a minimum $10 penalty under CUIC §1112. A misconception is that closing your business stops the requirement — it does not, until you file Form DE 24 to close the account.

Item B: Out of Business / No Employees

Item B is the box you check when you have permanently stopped paying wages. It tells the EDD to flag your account for closure review and to stop expecting future quarterly returns.

Enter the date you last paid wages in the space next to the check box, in MM/DD/YYYY format. Marcus Hill, who closed his Long Beach food truck on 05/15/2026, checks Item B and writes 05/15/2026 next to it on his Q2 2026 DE-9.

A nuance: checking Item B does not close your EDD account by itself; it only signals intent. You must still file Form DE 24 to formally close. The most common mistake is checking Item B while still paying a single retained employee — that triggers a wage-detail mismatch on DE-9C and an audit letter. A misconception is that Item B waives the final-quarter return; it does not, and the final DE-9 is still due on the regular schedule.

Item C: Total Subject Wages Paid This Quarter

Item C is the gross wage figure for every covered worker in the quarter, before any deductions. It is the broadest wage number on the form and includes salaries, hourly pay, commissions, bonuses, tips reported by employees, and the value of taxable fringe benefits.

Enter dollars and cents with a decimal point. Aisha Brooks, who runs a 4-employee dental office, paid total subject wages of $62,400.00 in Q1 2026 and writes 62400.00 in Item C. Tips reported on IRS Form 4070 are subject wages even though the employer never touches the cash.

The most common mistake is leaving out reported tips, which causes Item C to be lower than the wage totals on DE-9C and produces an automatic mismatch notice. The consequence is a $20-per-employee penalty under CUIC §1112(a) until the return is corrected. A misconception is that pre-tax 401(k) deferrals reduce subject wages — they do not for California UI/ETT/SDI purposes, only for federal income tax.

Item D1: UI Taxable Wages

UI taxable wages are subject wages capped at the $7,000 annual UI wage base per employee. Once a worker has earned $7,000 in UI wages year-to-date, no further UI wages are reported for that worker for the rest of the year.

Enter the cumulative quarter total of taxable UI wages. Carlos Nguyen has two employees: Luis earned $9,000 in Q1 and Sara earned $4,500. Luis hits the $7,000 cap, so Carlos reports $7,000 for Luis plus $4,500 for Sara, totaling 11500.00 in Item D1.

A nuance: the $7,000 base is per employer, so a worker who changes jobs mid-year resets the base with the new employer. The most common mistake is reporting full subject wages instead of the capped figure, which overstates UI tax and forces a refund request on Form DE-9ADJ. A misconception is that the base is $7,000 per quarter — it is $7,000 per year, per employee.

Item D2: UI Contribution Rate

Item D2 is the percentage rate the EDD assigned to your account for the calendar year. New employers pay 3.4% for the first two to three years; experienced employers receive a rate between 1.5% and 6.2% depending on their reserve account balance.

Enter the rate as a decimal with four places. Aisha Brooks’s 2026 rate is 3.4%, so she writes .0340 in Item D2. The rate is on the DE 2088 Notice of Contribution Rates the EDD mailed in December.

The most common mistake is entering the rate as a whole number (writing 3.4 instead of .0340), which inflates the UI tax 100-fold. A misconception is that the rate changes mid-year if you hire a new worker — it does not, and rates are locked from January 1 through December 31 except by formal protest.

Item D3: UI Contributions Due

Item D3 is the math result of Item D1 multiplied by Item D2, rounded to dollars and cents. The portal does this automatically; on paper, do it by hand and double-check.

Carlos Nguyen’s Item D1 is $11,500.00 and his rate is .0340, so Item D3 is $391.00. If you are a reimbursable employer (most public entities and some 501(c)(3) nonprofits), enter zero, because reimbursable employers pay UI on a dollar-for-dollar billed basis instead.

The most common mistake is forgetting that reimbursable status zeroes Item D3, which causes a double payment that has to be refunded. A misconception is that rounding to the nearest dollar is acceptable — the EDD requires cents, and the system flags a return with no decimal as suspicious.

Item E1: Employment Training Tax (ETT) Taxable Wages

ETT taxable wages share the same $7,000 wage base as UI, so Item E1 typically equals Item D1 for taxed employers. ETT funds California’s workforce training programs under CUIC §976.6.

Enter the same wage figure unless you are a new employer with no ETT assessment, in which case the EDD will mark your account “ETT-exempt” on the DE 2088. Aisha Brooks copies her D1 figure of $58,000.00 into Item E1.

The most common mistake is entering zero by habit when ETT does apply, which underpays the tax by 0.1% and triggers a $10 minimum penalty plus interest. A misconception is that ETT is voluntary — it is not for taxed employers; only new and high-reserve accounts are exempt.

Item E2: ETT Rate and Contributions Due

The ETT rate is fixed at 0.1% (0.001) for every taxed employer, every year. Multiply E1 by 0.001 to get E2.

If E1 is $58,000.00, then E2 is $58.00. Enter the result in dollars and cents.

The most common mistake is using the UI rate by accident, which overstates ETT by a factor of 30+. A misconception is that ETT applies to all subject wages — it applies only to the first $7,000 per employee per year, just like UI.

Item F1: SDI Taxable Wages

State Disability Insurance taxable wages historically had a wage cap, but SB 951 eliminated the SDI wage cap effective January 1, 2024, so SDI now applies to all subject wages without a ceiling.

Enter the full subject-wage figure from Item C unless an employee is exempt (sole-proprietor owner, certain religious-sect members, or workers covered by an approved Voluntary Plan). Aisha Brooks writes 62400.00 in Item F1, matching her Item C, because none of her dental employees are exempt.

The most common mistake is still applying the old SDI cap, which understates SDI withholding and forces employees to chase refunds on their California Form 540. A misconception is that voluntary-plan employers skip Item F1 entirely — they still report the wages and instead enter zero in Item F3.

Item F2: SDI Rate

The SDI rate changes nearly every year because the SDI fund is self-balancing. Confirm the current year’s rate on the EDD rates page before filing.

Enter the rate as a decimal with four places. If the 2026 SDI rate is 1.2%, the entry is .0120. The rate is the same for every employer because SDI is a worker-paid tax that the employer only withholds and remits.

The most common mistake is using last year’s rate; the consequence is under- or over-withholding for every employee. A misconception is that the employer pays SDI — the employer does not pay SDI; it is withheld from worker pay and forwarded.

Item F3: SDI Contributions Withheld

Item F3 is what you actually withheld from employee paychecks during the quarter, not the math product of F1 × F2. The two numbers should match closely, but rounding differences are normal.

Aisha Brooks withheld $748.80 in SDI across her four employees for Q1 and writes 748.80 in Item F3. If the difference between F1 × F2 and F3 is more than a few dollars, recheck your payroll register, because a large gap signals a withholding error.

The most common mistake is reporting the calculated number instead of the actual withheld number, which hides a real error and lets it grow until year-end. A misconception is that you can “true up” to the calculated figure by adding to F3 — you cannot, because every dollar in F3 must trace to a paycheck deduction.

Item G: Total California Personal Income Tax (PIT) Withheld

Item G is the sum of all California income tax withheld from employee wages during the quarter, based on each worker’s Form DE-4 elections. PIT is the largest dollar entry on most DE-9 returns.

Enter the actual quarter total. Marcus Hill withheld $4,212.55 in PIT for Q1 2026 and writes 4212.55 in Item G. Bonuses paid during the quarter use the supplemental flat rate of 6.6% (10.23% for stock options), and that withholding is included here too.

The most common mistake is leaving Item G blank when no employee owed California tax — even zero must be entered as 0.00, not blank. A misconception is that PIT and federal withholding can be combined — they cannot; federal withholding goes on IRS Form 941, never on DE-9.

Item H: Subtotal (D3 + E2 + F3 + G)

Item H sums the four tax columns into a single quarter-tax figure. The portal does this automatically; on paper, add carefully and verify with a calculator.

Aisha Brooks adds D3 of $1,972.00 + E2 of $58.00 + F3 of $748.80 + G of $3,420.00 = $6,198.80 in Item H. If H does not match the sum, the EDD scanner kicks the return out for manual review.

The most common mistake is forgetting to include F3 in the subtotal, which understates the quarter’s tax. A misconception is that Item H equals what you owe with the return — it does not; Item H is the gross quarter tax before subtracting deposits.

Item I: Less: Contributions and Withholdings Paid for the Quarter

Item I is the total of all DE-88 deposits you made for this specific quarter. It is the credit for what you already paid in.

Enter the total from your e-Services for Business payment history. Carlos Nguyen made three monthly DE-88 deposits totaling $5,800.00 and writes 5800.00 in Item I. Include only deposits dated within the quarter or applied to the quarter on the deposit coupon.

The most common mistake is including deposits applied to the prior quarter, which overstates the credit and triggers a notice. A misconception is that an overpayment from a prior quarter automatically counts here — it does not, unless you specifically requested the credit be transferred on Form DE-9ADJ.

Item J: Total Taxes Due or Overpaid (H − I)

Item J is the bottom-line balance. A positive number is owed; a negative number (shown in parentheses) is an overpayment.

Aisha Brooks’s H of $6,198.80 minus I of $6,200.00 produces an overpayment of ($1.20) in Item J. Overpayments under $10 roll to the next quarter automatically; larger amounts can be refunded by checking the refund box on the form.

The most common mistake is forgetting the parentheses for a credit, which the scanner reads as additional tax due. A misconception is that an overpayment cancels the next DE-88 deposit — it does not; you must continue to deposit on schedule and reconcile at year-end.

Penalty and Interest Boxes

If you are filing late, self-assess the 15% penalty on the unpaid portion of Item J under CUIC §1112 and add interest at the rate published quarterly on the EDD interest rate page.

If Marcus Hill files 30 days late with $2,000 owed, he adds $300 in penalty plus about $12 in interest. Penalty abatement is available for “good cause” by writing a letter under CUIC §1112(b), but only after the return is filed and paid in full.

The most common mistake is leaving the penalty boxes blank and letting the EDD bill it later — that adds collection costs. A misconception is that filing on time waives interest if the payment is late — it does not; interest runs from the original due date regardless.

Signature, Title, Phone, and Date

The signer must be the owner, an officer, a partner, or an authorized agent with a signed Power of Attorney (DE 48) on file. The signature certifies the return under penalty of perjury.

Carlos Nguyen signs as “Carlos Nguyen, Managing Member,” writes his phone as 916-555-0144, and dates it 04/28/2026. Inside e-Services for Business, the e-signature is your portal password plus a confirmation click.

The most common mistake is having a bookkeeper without a DE 48 sign the return — the EDD treats it as unsigned and assesses a non-filing penalty. A misconception is that a typed name in the PDF counts as a signature on a paper waiver filing — it does not; ink is required.

Three Filled-Out Examples Using Real Scenarios

Each scenario below tracks one named filer through the full DE-9 form. Sample entries are italicized.

Scenario 1: Maria Lopez — Fresno Bakery with Tipped Employees (Q1 2026)

Form Section	What Maria Enters
Quarter Ended / Due	03/31/2026 / 04/30/2026
EDD Account / FEIN	234-5678-9 / 77-1234567
Item A (No Wages)	Blank
Item C (Subject Wages)	$48,200.00 (includes $6,400 reported tips)
Item D1 (UI Taxable)	$21,000.00 (3 employees capped at $7,000)
Item D3 (UI Due, rate .0340)	$714.00
Item E2 (ETT Due, .001)	$21.00
Item F3 (SDI Withheld, 1.2%)	$578.40
Item G (PIT Withheld)	$2,415.00
Item J (Balance Due)	$128.40

Scenario 2: Carlos Nguyen — Sacramento HVAC LLC, Wage-Base Crossover (Q2 2026)

Form Section	What Carlos Enters
Quarter Ended / Due	06/30/2026 / 07/31/2026
EDD Account / FEIN	123-4567-8 / 87-1234567
Item C (Subject Wages)	$74,500.00
Item D1 (UI Taxable)	$3,500.00 (both employees crossed $7,000 in Q1)
Item D2 / D3	.0340 / $119.00
Item E1 / E2	$3,500.00 / $3.50
Item F1 / F3 (no SDI cap)	$74,500.00 / $894.00
Item G (PIT)	$5,128.00
Item I (DE-88 Deposits)	$6,200.00
Item J (Overpayment)	($55.50)

Scenario 3: Janet Park — Solo S-Corp on Maternity Leave, Zero Payroll (Q2 2026)

Form Section	What Janet Enters
Quarter Ended / Due	06/30/2026 / 07/31/2026
EDD Account / FEIN	345-6789-0 / 99-7654321
Item A (No Wages Paid)	☑ Checked
Item B (Out of Business)	Blank (still active)
Items C–H	0.00 each
Item I (Deposits)	0.00
Item J (Balance)	0.00
Penalty / Interest	0.00
Signature	Janet Park, President, 07/15/2026
Filing Channel	e-Services for Business

How to File the Completed Form

California requires nearly all employers to e-file under CUIC §1088(a)(2). Paper filing is allowed only with an approved E-file and E-pay Mandate Waiver (DE 1245W), generally for employers with documented hardship.

Online (e-Services for Business). Log in at eddservices.edd.ca.gov, select “File Return,” choose DE-9, enter the figures, and submit. There is no fee. Payments by ACH debit, ACH credit, or credit card (with a 2.3% service fee) post the same day. Processing takes minutes, and the confirmation page is your proof of filing — save the PDF.

Bulk XML upload. Payroll software providers and CPA firms file through the EDD’s Bulk Transmission system. The schema is published on the EDD developer page. There is no fee; processing is overnight; the system returns an acknowledgment file as proof.

Paper (with approved waiver only). Mail the original signed DE-9 to Employment Development Department, PO Box 989071, West Sacramento, CA 95798-9071. Pay by check made to “EDD” with the EDD account number written in the memo line. Allow 6–8 weeks for processing. Keep the certified-mail receipt as proof of timely filing under CUIC §1110.

In person. Walk-in filing is available at any EDD Employment Tax Office, but only with an approved waiver. Bring two copies, and ask the clerk to stamp one as your receipt.

What Happens After You File

The EDD posts the return to your account within 3 business days of an e-file submission and within 6–8 weeks for paper. You can confirm posting in e-Services for Business under “Return History.” If the totals on DE-9 do not match DE-9C, the EDD sends a Notice of Discrepancy (DE 938P) within about 30 days and asks for a corrected return on Form DE-9ADJ.

Refund requests for overpayments under CUIC §1178 post within 6–10 weeks, and refunds over $1,000 trigger a brief desk audit. Underpayments accrue interest from the original due date until paid, even if the return itself was timely. A clean DE-9 also feeds into your annual UI rate calculation, which the EDD uses to set the next year’s contribution rate on the DE 2088 Notice.

Mistakes to Avoid When Filling Out the Form

• Using last year’s UI rate. Result: under- or overpayment and a recalculation notice.
• Reporting full subject wages on Item D1. Result: UI tax overstated and refund delay.
• Forgetting reported tips in Item C. Result: $20-per-employee DE-9C mismatch penalty.
• Applying an SDI wage cap that no longer exists. Result: SDI under-withholding and worker refunds on Form 540.
• Skipping the no-payroll filing. Result: minimum $10 non-filing penalty under CUIC §1112.
• Combining federal and California withholding in Item G. Result: massive overstatement and IRS reconciliation problems.
• Entering the rate as a whole number. Result: 100x overstatement of UI or SDI tax.
• Filing DE-9 without DE-9C. Result: $20-per-employee penalty until DE-9C is received.
• Paper filing without an approved waiver. Result: 10% non-electronic filing penalty under CUIC §1114.
• Letting an unauthorized signer sign. Result: return treated as unsigned and rejected.
• Including a prior-quarter deposit in Item I. Result: overstated credit and balance-due notice.
• Forgetting parentheses around an overpayment in Item J. Result: scanner reads it as additional tax due.

Do’s and Don’ts

• Do confirm the form revision date in the lower-left corner before submitting.
• Do reconcile DE-9, DE-9C, and DE-88 totals before hitting submit.
• Do save the e-file confirmation PDF as proof of timely filing.
• Do use the DE 2088 rate, not last year’s rate, every January.
• Do file even if payroll is zero, by checking Item A.

• Do use Form DE-9ADJ for any correction, not a fresh DE-9.

• Don’t mix federal and state numbers on the form.

• Don’t photocopy a blank PDF for paper filing — the scan line will fail.
• Don’t ignore a Notice of Discrepancy; respond within 30 days to avoid escalation.
• Don’t assume a closed business waives the final return.
• Don’t round to whole dollars; the EDD requires cents.
• Don’t let a bookkeeper sign without an active DE 48 Power of Attorney.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing yourself in e-Services for Business. – Free, with no software fee or preparer fee. – Built-in math checks that block obvious errors. – Same-day posting and instant confirmation. – Direct control over deposit timing and refund elections. – Real-time access to the DE 2088 rate and prior returns.

Cons of filing yourself. – No professional review of UI/ETT/SDI/PIT classifications. – Easy to misread the SB 951 SDI cap rule and under-withhold. – Reimbursable employer mechanics are confusing without help. – Penalty abatement letters need legal phrasing most owners don’t know. – Multi-state employers risk reporting California-resident remote workers wrongly.

Filing Pro Se vs. With a Payroll Service

Factor	Filing Yourself / Payroll Service
Cost	Free in e-Services / $40–$200 per quarter through a service
Accuracy	Depends on the owner’s payroll knowledge / Service guarantees the math
Deposit handling	Manual DE-88 entry / Automated with each pay run
Penalty exposure	Owner-borne / Service typically reimburses penalties caused by their error
Speed	Minutes once data is gathered / Filed automatically in the background

FAQs

Is DE-9 the same as DE-9C?

No. DE-9 reports totals for UI, ETT, SDI, and PIT for the quarter, while DE-9C reports each individual employee’s wages and PIT, and both must be filed together every quarter.

Do I write the calculated SDI or the actual withheld SDI in Item F3?

No to the calculated number. Enter the actual amount you withheld from paychecks; the calculated figure (F1 × F2) is just a check, not the entry.

Can I still file DE-9 on paper in 2026?

No, not without an approved DE 1245W waiver. Paper filing without one triggers the 10% non-electronic penalty under CUIC §1114.

Do I file DE-9 if I had no payroll all quarter?

Yes. File the return and check Item A. Skipping it triggers a non-filing penalty and a delinquency notice from the EDD.

Should I report tips on Item C?

Yes. Reported tips are subject wages and are included in Item C, Item D1 (up to the $7,000 UI base), Item E1, and Item F1.

Do I enter the UI rate as a percent or a decimal?

No to a percent. Enter the rate as a decimal with four places (e.g., .0340 for 3.4%); entering 3.4 inflates the tax 100-fold.

Does the SDI cap still exist for 2026?

No. SB 951 eliminated the SDI taxable wage cap effective 2024, and SDI now applies to all subject wages.

Can I correct a prior DE-9 by filing a new DE-9?

No. Use Form DE-9ADJ to amend, and explain the change in the comments box; a fresh DE-9 will be rejected as a duplicate.

Do I list independent contractors on DE-9?

No. Contractors are reported on Form DE-542 within 20 days of contracting, never on DE-9 or DE-9C.

Is DE-9 filed monthly or quarterly?

No to monthly. DE-9 is quarterly, due the last day of the month after each quarter; deposits (DE-88) may be monthly or semi-weekly depending on your schedule.

Do I include federal income tax withheld in Item G?

No. Item G is California PIT only; federal withholding goes on IRS Form 941.

Can I get the late penalty waived?

Yes, if you can show “good cause” under CUIC §1112(b). Submit a written request after filing and paying in full, and explain the cause.

Is a household employer required to file DE-9?

Yes, once cash wages reach $750 in a quarter, unless you have elected annual reporting on Form DE-3HW instead.

Does an out-of-state employer with one California remote worker file DE-9?

Yes, the moment a California-resident worker performs services in California, the employer must register with the EDD and file DE-9 each quarter.