Overview
California is a unique case among supported states: withholding and UI are not filed separately. Employers must file a single combined return, Form DE-9/DE-9C, each quarter with the California Employment Development Department (EDD).
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form DE-9 / DE-9C | WH / UI | Quarterly | Last day of the month following the quarter end |
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Form DE-9 reports quarterly payroll tax totals and reconciles employer contributions for UI, Employment Training Tax (ETT), and State Disability Insurance (SDI), together with Personal Income Tax (PIT) withholding.
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Form DE-9C is a continuation form that reports individual employee wage and withholding details for the same quarter.
Key compliance notes
- Filed together. DE-9 and DE-9C must always be submitted together; one cannot be filed without the other.
- Zero filing required. Both forms must be filed even if no wages were paid during the quarter.
- Employee-level detail required. Unlike single-form states, California's payload requires per-employee
TotalWagesAmt,PITWagesAmt, andPITWhAmtdetail as part of the same submission. - Requires an EIN. For state payroll filings,
IsEINmust always be set to TRUE; EIN is the only accepted TIN type at the state level.
Before filing, you can simulate the entire verification flow in our Sandbox environment without submitting real data to state agencies. See how
Available endpoints
Each endpoint below is specific to California's withholding Form DE-9 / DE-9C.
To use the following endpoints, you must first call the Auth method to obtain an access token. Include this token in your request header as a Bearer token. Refer to OAuth 2.0 Authentication for details on JWT-based authentication.
- Create — Generates a new combined Form DE-9/DE-9C withholding and UI return for the specified tax year and quarter.
- Update — Modifies the details of a previously created Form DE-9/DE-9C return before it's transmitted.
- Get — Retrieves the details of a previously created Form DE-9/DE-9C return.
Common endpoints (utility)
These endpoints share the same payload structure across all states, and apply uniformly whether you're working with a withholding form or a UI form:
- List: Retrieves a list of forms created for a specific business or period.
- Delete: Removes an in-progress form before it's transmitted to the state.
- Transmit: Submits a completed form to the corresponding state agency.
- RequestPdfUrls: Returns a link to download the PDF version of a form (final).
- Status: Checks whether a submitted form was accepted or rejected by the state.
As an alternative to polling the Status endpoint, you can configure a webhook for the event type Status Payroll Filings Status Change to receive automated status updates.