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

• 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.

• 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, and PITWhAmt detail as part of the same submission.
• Requires an EIN. For state payroll filings, IsEIN must 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.