EDD Noncompliance Penalties Reminder


Beginning January 1, 2019, noncompliance penalties will be charged on the following forms and payments submitted by paper:

Tax Returns
  • DE 9, Quarterly Contribution Return and Report of Wages
  • DE 3HW, Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 3D, Quarterly Contribution Return

Wage Reports
  • DE 9C, Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 3BHW, Employer of Household Worker(s) Quarterly Report of Wages and Withholdings

Payments
  • DE 88, Payroll Tax Deposit

Employers who cannot file and pay electronically must submit DE 1245W, E-File and E-Pay Mandate Waiver Request.