Free De 9C Form in PDF

Instructions on Writing De 9C

Once you've filled out the DE 9C form, you're taking a vital step in ensuring records are accurate for both the state and your employees. This procedure involves providing detailed wage and withholding information for every employee within a specific quarter. Filling out this form correctly ensures compliance with state regulations and aids in the proper administration of benefits. Below are the steps you should follow carefully to complete the DE 9C form.

1. At the top of the form, specify the page number and the total number of pages being submitted.
2. For the quarter just ended, accurately fill in the year and quarter (e.g., 2023 Quarter 1).
3. Provide your employer account number where indicated.
4. If you are only reporting wages for Voluntary Plan Disability Insurance on this page, check the appropriate box in item B.
5. In item A, indicate the number of full-time and part-time employees who worked during or were paid for the payroll period that includes the 12th of the month. Ensure you count employees for each month of the quarter.
6. If you did not have any payroll for the quarter, check the box in item C and complete item O. Skip to step 10.
7. Enter each employee's Social Security Number, full name (first, middle initial, last), total subject wages, personal income tax (PIT) wages, and PIT withheld for the quarter in the respective sections (D, E, F, G, H).
8. Calculate and enter the totals for subject wages, PIT wages, and PIT withheld on this page in items I, J, and K, respectively.
9. On page 1 or the last page of your submission, provide the grand totals for subject wages, PIT wages, and PIT withheld for all pages in items L, M, and N. Make sure to combine totals from all pages, except when reporting for special exemptions or voluntary plan disability insurance separately.
10. Finally, complete item O by providing the signature of the preparer or responsible individual, their title, phone number, and the date signed.

After finishing these steps, review the form to ensure all information is accurate and complete. Retain a copy of the DE 9C form(s) for your records. Mail the original to the address provided on the form. Filing accurately and on time helps maintain the integrity of your payroll records and compliance with state requirements.

What is the DE 9C form?

The DE 9C form, known as the Quarterly Contribution Return and Report of Wages (Continuation), is a document required by the State of California for employers to report wages paid to their employees. This form allows for the detailed reporting of each employee's wages and the taxes withheld. It serves as a companion document to the DE 9 form, providing a comprehensive account of payroll information relevant for unemployment insurance purposes. Employers must file this report even if no payroll was processed during the quarter.

Who needs to file the DE 9C form?

Every employer in California who pays wages subject to state unemployment insurance (UI), employment training tax (ETT), state disability insurance (SDI), and personal income tax (PIT) withholdings is required to file the DE 9C form. This includes reporting for both full-time and part-time employees who worked during or received pay for the payroll period that includes the 12th day of the month, for each month in a quarter.

When is the DE 9C form due?

The DE 9C form must be filed quarterly. The due dates are typically the last day of the month following the end of a quarter. For example, for wages paid during the first quarter (January through March), the form is due by April 30. It is considered delinquent if not postmarked or received by the due date.

Can the DE 9C form be filed online?

Yes, the DE 9C can be filed online using the Employment Development Department’s (EDD) e-Services for Business. This online method is recommended for a faster, easier, and more convenient reporting process. The EDD's website provides detailed instructions on how to register for an account and file the form electronically.

What if I had no payroll for the quarter?

If an employer had no payroll for the quarter, they are still required to file the DE 9C form. In such cases, the employer must complete Items C and O on the form to indicate that no payroll was processed and to certify the accuracy of the information provided.

How should wages and withholdings be reported on the DE 9C form?

Wages and withholdings must be reported with precision on the DE 9C form. Employers are required to report personal income tax (PIT) wages and any PIT withheld. Each employee's social security number, full name, and the total subject wages paid during the quarter must be included. If reporting for employees covered under a voluntary plan for disability benefits, this should be noted separately on the form. Finally, the grand totals for subject wages, PIT wages, and PIT withheld across all pages used must be compiled and reported on the page labeled as either the first or the last page of the submission.

When completing the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) form, several common errors can impede the process. Accuracy and attention to detail are paramount since even minor mistakes can lead to incorrect filings, potential penalties, or delays. One of the primary issues encountered is the failure to accurately report the number of employees (Item A). It's critical to include all full-time and part-time workers who worked during or received pay subject to Unemployment Insurance for the payroll period that includes the 12th day of the month. This count should be accurate for each month of the quarter.

Another frequent mistake lies in the meticulous entry of the Social Security Number (SSN) in Item D. Errors or omissions of SSNs can result in the misattribution of earnings and tax liabilities. It is essential to verify and double-check each SSN entered for accuracy. If an employee does not have an SSN, one must promptly take steps to secure it and report the correct SSN to the Employment Development Department (EDD) as soon as possible on a Quarterly Contribution and Wage Adjustment Form (DE 9ADJ).

Incorrect reporting of wages in Items F, G, and H commonly occurs. Total subject wages (Item F) should accurately reflect the total wages paid to each employee, including cents. Similarly, PIT wages (Item G) must be reported with care, documenting the wages subject to Personal Income Tax, even if no tax was withheld. The amount of PIT withheld (Item H) from each individual during the quarter must also be accurately entered to ensure correct tax reporting.

Furthermore, failing to provide grand totals on the correct page can lead to confusion and inaccurate tax calculations. Grand totals of total subject wages (Item L), PIT wages (Item M), and PIT withheld (Item N) should only be reported on page 1 or the last page of the submission. These totals help the EDD assess the correct tax responsibilities for the quarter.

Another common error is not properly indicating when there is no payroll for the quarter in Item C. This box must be checked if no payroll was disbursed, an important step in maintaining accurate records with the EDD. Additionally, ensuring that the information is filled out in UPPER CASE as instructed, especially if the form is typed, aids in the clarity and legibility of the submitted form.

Missteps also occur when special categories of wages are reported. For instance, not checking the box in Item B if reporting only Voluntary Plan Disability Insurance wages can lead to incorrect assessments of standard wages and contributions. It's crucial to segregate and accurately report any special exemptions, such as Religious Exemption, Sole Shareholder, and Third-Party Sick Pay, on a separate DE 9C form as outlined.

Overlooking the requirement to sign the form in Item O can invalidate the submission. The signature of the preparer or responsible individual, along with their title, telephone number, and the date, is a necessary completion step that legally attests to the accuracy of the information provided. Failure to include this can result in the form being returned or not processed.

Lastly, not taking advantage of electronic filing options may slow down the submission process. The EDD's e-Services for Business offers a faster, easier, and more convenient method of reporting DE 9C information, which can help mitigate many of the mistakes mentioned above. Engaging with this platform can streamline reporting obligations and ensure timelier, more accurate filings.

Navigating the intricacies of employee compensation and taxation requires diligent record-keeping and a thorough understanding of required forms. The DE 9C form, a critical document for reporting wages and contributions, is just one piece of the puzzle. Accompanying this form, a suite of additional documents ensures compliance and aids in the smooth operation of employee compensation processes. Understanding these documents is essential for any organization aiming to maintain compliance with state regulations.

• DE 9 Form: Acts as the Quarterly Contribution Return. It summarizes the total wages paid to employees, the total contributions due, and provides a summary of the DE 9C detail for each quarter.
• DE 4 Form: The Employee's Withholding Allowance Certificate, which employees fill out to determine the correct amount of state income tax to withhold from their paychecks.
• DE 34 Form: The Report of New Employee(s), which employers must submit to report newly hired or rehired employees to the Employment Development Department (EDD).
• DE 88 Form: The Payroll Tax Deposit Coupon used when making contributions to the EDD by mail or in person, to ensure the payment is correctly applied to the employer's account.
• DE 542 Form: The Report of Independent Contractor(s), which is necessary when contracting with individuals other than employees, ensuring compliance with tax and labor laws.
• DE 1HW Form: The registration form for Household Employers, used by individuals who hire household help and are thus considered employers by the state.
• DE 9ADJ Form: The Quarterly Contribution and Wage Adjustment Form, used to correct or amend previously reported wages and contributions after the original DE 9C has been submitted.
• DE 1 Form: The Employer Registration Form, which is a requirement for any business embarking on hiring employees, to register with the EDD.
• DE 231TP Form: This document details third-party sick pay, informing employers how to report such payments, which might be made by an insurance company directly to an employee.
• DE 231PIT Form: This information sheet helps employers understand which wages are subject to Personal Income Tax (PIT) and must be reported on the DE 9C form.

While the DE 9C form centers on reporting employee wages and taxes for each quarter, its effectiveness and accuracy are bolstered by the proper use of companion documents. Employers benefit from familiarizing themselves with each of these forms to ensure compliance, reduce errors, and manage their payroll responsibilities more efficiently. Adequate preparation and understanding of these documents can significantly streamline the complex process of payroll and tax reporting.

The W-2 form, or Wage and Tax Statement, has a notable resemblance to the DE 9C form. Both serve the purpose of reporting wages paid to employees and the taxes withheld from those wages. Specifically, the W-2 form is mandated by the federal government and reports annual earnings and withholdings, while the DE 9C provides a quarterly breakdown, as required by the state of California. These documents are essential for ensuring that employees’ earnings are accurately recorded for both state and federal tax purposes.

Form 940, the Employer's Annual Federal Unemployment (FUTA) Tax Return, also shares similarities with the DE 9C form. It is used by employers to report the total amount of unemployment taxes they have paid on behalf of their employees to the federal government. Like the DE 9C, which details wages subject to unemployment insurance for the state, Form 940 aggregates this information on an annual basis for federal unemployment contributions, highlighting the interconnectedness of state and federal reporting requirements for employment wages and taxes.

Similarly, Form 941, the Employer’s Quarterly Federal Tax Return, parallels the DE 9C by serving as a quarterly report. This form is used by employers to report to the federal government the wages paid to employees, including withholdings for federal income tax, Social Security, and Medicare taxes. Both forms collect detailed employee wage information and tax withholdings, but Form 941 focuses on federal obligations, whereas the DE 9C addresses state-level requirements for California.

The State Unemployment Tax Act (SUTA) reporting forms, which vary by state, are counterparts to the DE 9C form in their function of reporting wages for state unemployment insurance purposes. These forms track wages paid to employees that are subject to state unemployment tax, a parallel to the DE 9C's role in California. Their shared goal is to facilitate the funding of state unemployment benefits through accurate employer reporting.

Form 1099-MISC, which is used for reporting miscellaneous income, including payments to independent contractors, shares a reporting characteristic with the DE 9C form. Though the DE 9C focuses on traditional employees and the 1099-MISC covers other types of payments, both forms ensure the IRS and state agencies have an accurate account of payments that may be subject to taxation. They play crucial roles in the broader framework of tax reporting by distinguishing between different types of income receivers.

Form W-3, the Transmittal of Wage and Tax Statements, acts in concert with Form W-2s by summarizing the total earnings, Social Security wages, Medicare wages, and withholding for all employees of a business for the federal government. In a way akin to the DE 9C form, Form W-3 is designed to compile and convey wage information collectively, albeit for federal tax purposes, showcasing the essential task of aggregating employee wage information for tax reporting.

The Payroll Summary Report, typically generated from an organization's payroll system, compiles comprehensive details about each pay period within a quarter, mirroring the DE 9C's collection of wage and withholding information. Although not a formal tax document like the DE 9C, the Payroll Summary Report is instrumental in preparing and validating the data required for the DE 9C and other payroll-related tax filings, emphasizing the interconnectedness of internal payroll calculations and official tax documentation.

Lastly, the Quarterly Federal Excise Tax Return (Form 720) bears resemblance in its periodicity to the DE 9C, with both requiring quarterly submissions. Form 720 encompasses the reporting of excise taxes collected by businesses on specific goods, services, and activities to the federal government. While it covers a different tax domain, the commonality lies in the quarterly reporting structure, demonstrating how various tax responsibilities are systematically addressed on a similar timeline.

The process of accurately completing the Quarterly Contribution Return and Report of Wages (Continuation) Form DE 9C is imperative. Below are recommended practices to ensure the form is filled out properly and common mistakes to avoid.

Things to Do

1. Ensure that all information is typed in uppercase to maintain clarity and consistency, as indicated in the instructions. This helps in avoiding any confusion and ensures the data is easily readable.
2. Double-check the accuracy of the Social Security Numbers (SSNs) provided for each employee. Reporting incorrect SSNs can lead to significant processing delays and errors in employee wage records.
3. Report the number of employees accurately in Item A. Include both full-time and part-time workers who worked during or received pay subject to Unemployment Insurance for the payroll period that includes the 12th day of the month.
4. Include the total subject wages, Personal Income Tax (PIT) wages, and PIT withheld for each employee, making sure to report the amounts in dollars and cents without using dollar signs, dashes, commas, or slashes.
5. Retain a copy of the DE 9C form(s) for your records. This step is crucial for maintaining accurate payroll records and facilitating any future references or amendments that may need to be made.

Things Not to Do

1. Avoid writing by hand if possible; typing is preferred to reduce the risk of errors. If hand-writing is the only option, print each letter or number clearly in a separate box.
2. Do not use symbols such as dollar signs, dashes, commas, decimal points, or slashes when entering amounts. These symbols can lead to confusion or mistakes in processing the form.
3. Do not leave blank fields for any required information. Incomplete forms may be returned or cause delays in processing.
4. Do not neglect the requirement to file this report even if you had no payroll during the quarter. Be sure to complete Items C and O in this situation.
5. Avoid mixing types of wages on a single form. If reporting for exemptions such as Religious Exemptions, Sole Shareholder, or Third-Party Sick Pay, prepare a separate DE 9C for each exemption category mentioned.

The Quarterly Contribution Return and Report of Wages (Continuation) form, known as the DE 9C, is essential for employers in California, yet several misconceptions frequently mislead them. Understanding what the DE 9C form entails is crucial for accurate compliance and reporting. Here are six common misconceptions:

• Employers only need to file the DE 9C if they have payroll to report. This is incorrect. As stipulated on the form, employers are required to file the DE 9C for every quarter, regardless of whether they had payroll in the reporting period. If no payroll was processed, employers must still complete certain sections (Items C and O) to confirm the lack of payroll.
• The DE 9C form is optional if employers have already filed the DE 9 form. This misunderstanding can lead to non-compliance. Although the DE 9C is a continuation form that complements the DE 9, it is not optional. Both forms serve different purposes and must be filed together to meet reporting requirements fully.
• Personal Income Tax (PIT) wages do not need to be reported if PIT is not withheld. This is not the case. Item G on the DE 9C form asks for PIT wages to be reported even if no income tax was withheld. This is to ensure accurate accounting for all wages subject to personal income tax, regardless of withholding status.
• If an employee does not have a Social Security Number (SSN), their wages shouldn't be reported on the DE 9C. Employers are required to report the wages of all employees, even if an SSN is not available. The form instructs to take immediate steps to secure an SSN and to report it as soon as it is obtained.
• Wages reported on the DE 9C must be rounded to the nearest dollar. Employers must report exact amounts to the cent for wages and PIT withheld. Rounding figures can lead to inaccuracies and potential issues with the Employment Development Department (EDD).
• Only full-time employees' wages should be reported on the DE 9C. Another common misconception. The DE 9C requires reporting for both full-time and part-time employees who worked or received pay subject to Unemployment Insurance for the payroll period that includes the 12th day of the month.

Correctly understanding and adhering to the requirements of the DE 9C form ensures that employers remain in good standing with the EDD, avoiding potential fines and penalties due to inaccurate or incomplete reporting. Employers are encouraged to refer to the comprehensive instructions provided by the EDD and to seek assistance if uncertainties remain.

Filling out the DE 9C form, also known as the Quarterly Contribution Return and Report of Wages (Continuation), is a crucial process for employers in compliance with California's employment tax obligations. Here are five key takeaways to ensure accuracy and compliance:

• Always File DE 9C: Regardless of whether you had payroll expenses during the quarter, you must file the DE 9C form. If no payroll was processed, complete Items C and O to acknowledge the absence of payroll activity.
• Employee Information is Essential: Detailed accuracy in filling out employee information is vital. This includes social security numbers, names (first and last), total subject wages, PIT (Personal Income Taxes) wages, and the PIT withheld for each employee. Any discrepancies or missing information could lead to errors in tax reporting.
• Reporting Special Wages: If you are reporting wages under particular categories such as Voluntary Plan Disability Insurance, Religious Exemption, Sole Shareholder, or Third-Party Sick Pay, these should be reported on a separate DE 9C form. Ensure these are accurately titled and filed accordingly.
• Total Subject and PIT Wages: It is important to report the total subject wages paid to employees (including cents) and distinguish them from PIT wages when applicable. Even if PIT is not withheld from certain wages, reporting the PIT wages is mandatory if they are subject to income tax.
• Final Totals and Signature: The DE 9C form requires the reporting of grand totals for subject wages, PIT wages, and PIT withheld on the first or last page of your submission. These totals must encompass all pages used for the quarterly report. Additionally, the submission is not complete without the signature of the preparer or responsible individual, their title, telephone number, and the date of signing on Page 1.

For easier and quicker processing, consider using the online filing options available on the EDD's website. This not only streamlines the process but can also help reduce errors associated with manual entry. Always retain a copy of the DE 9C form(s) for your records. If any corrections are needed after submission, use the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ). Filing accurately and on time ensures compliance with the State of California's employment development laws and contributes to the efficient operation of your business.