EDD DE 44: California Employer's Guide

How to Register for an EDD Employer Payroll Tax Account Number Register online using EDD’s e-Services for Business (edd.ca.gov/eServices). More Options for Registering for an Employer Payroll Tax Account Number 1. Select the registration form for your industry available at Payroll Taxes - Forms and Publications (edd.ca.gov/en/payroll_taxes/forms_and_publications). The registration forms available are: • Commercial Employer Account • Employers of Household Workers Registration and Update Form (DE 1) Registration and Update Form (DE 1HW) • Agriculture Employer Account Registration • Nonprofit Employers Registration and Update Form (DE 1AG) and Update Form (DE 1NP) • Governmental Organizations, Public • Employers Depositing Only Personal Schools, and Indian Tribes Registration Income Tax Withholding Registration and Update Form (DE 1GS) and Update Form (DE 1P) 2. Submit the completed registration form by mail or fax to EDD: Employment Development Department Account Services Group, MIC 28 PO Box 826880 Sacramento, CA 94280-0001 Fax: 1-916-654-9211 Remember: • Employment occurs when an employer engages the services of an employee for pay. • You become a subject employer when you pay wages over $100 during any calendar quarter to one or more employees. • You must register with EDD within 15 days of paying wages over $100. • Employers are responsible for reporting wages paid to employees and paying UI and ETT on the wages, as well as withholding and remitting SDI and PIT. DE 44 Rev. 52 (4-26) (INTERNET) 6 Taxpayer Assistance Center 1-888-745-3886 Page 14 of 132  Classifying Employees Classifying Employees An employee includes all of the following: • Any worker who is an employee under the ABC test or Borello test. • Any worker whose services are specifically covered by law, such as a corporate officer. An employee may perform services on a temporary or less than full-time basis. The law does not exclude services from employment that are day labor, part-time help, casual labor, temporary help, probationary, or outside labor. ABC Test, Employee or Independent Contractor What Is the ABC Test? An individual providing labor or services for compensation has the status of an employee and not an independent contractor, unless the hiring entity demonstrates that all three of the following are satisfied: A. The individual is free from the control and direction of the hiring entity in connection with the performance of the work, both under the contract for the performance of the work and in fact. B. The individual performs work that is outside the usual course of the hiring entity’s business. C. The individual is customarily engaged in an independently established trade, occupation, or business of the