Fillable Printable Report New Employees And Independent Contractors To The Edd (De 542B)
Fillable Printable Report New Employees And Independent Contractors To The Edd (De 542B)
Report New Employees And Independent Contractors To The Edd (De 542B)
Why do
I have
to report?
The federal New
Employee Registry
(NER) program, part
of the welfare reform
legislation, requires
employers to report newly-
hired or rehired employees to
the Employment Development
Department (EDD). The California
Legislature expanded the reporting to
require businesses and government
entities to report the independent
contractors they hire.
What’s the benefit?
The information you provide to the EDD is
cross-matched against a list of parents who are
delinquent in their child support obligations.
Child support agencies are then able to locate these
parents to establish a payment order or enforce an existing order.
The EDD is an equal opportunity employer/
program. Auxiliary aids and services are available
upon request to individuals with disabilities.
Requests for services, aids, and/or alternate
formats need to be made by calling
888-745-3886 (voice) or TTY 800-547-9565.
DE 542B Rev. 10 (8-16) (INTERNET) Page 1 of 2 CU/GA 855
State of California
Labor and Workforce
Development Agency
Employment Development
Department
Businesses and
government entities
are required to
report new employees
and independent
contractors to the
Employment
Development
Department.
REPORT NEW
EMPLOYEES AND
INDEPENDENT
CONTRACTORS
TO THE EDD
PROVIDE SUPPORT
FOR CALIFORNIA
CHILDREN
TO OBTAIN FORMS
WHO MUST REPORT
Any business or government entity required to
file a Form 1099-MISC for services performed
by an independent contractor.
WHO TO REPORT
An individual (independent contractor) who
receives compensation for work performed
or who enters into a contract for services for
which a federal Form 1099-MISC will be filed.
WHEN TO REPORT
Within 20 days of EITHER making payments
totaling $600 or more OR entering into a
contract for $600 or more with an independent
contractor in any calendar year, whichever
is earlier.
WHAT TO REPORT
You are required to provide the following information:
FOR ADDITIONAL INFORMATION
General Inquiries: 916-657-0529
WHO MUST REPORT
All employers and government entities.
Multistate employers who report new
employees electronically may select
one state to report.
WHO TO REPORT
All newly hired or rehired employees. Rehired
employees are those who left your employment
and you rehired them after a separation of at
least 60 consecutive days.
WHEN TO REPORT
Within 20 days of the newly hired or rehired
employee’s start-of-work date.
NON-REPORTING PENALTIES
A $24 penalty may be assessed for each failure
to report or $490 if the failure is intentional
between the employer and employee.
WHAT TO REPORT
You are required to provide the following
information:
HOW TO REPORT
File online using any of the
options available with the EDD
e-Services for Business. Visit our web page at
www.edd.ca.gov/e-Services_for_Business to
choose the option best for you, or
File a Report of New Employee(s), DE 34, or
File a copy of the employee’s Form W-4 (be
sure to include your employer payroll tax
account number and the date the employee
started working for you).
WHERE TO REPORT
File online at
www.edd.ca.gov/e-Services_for_Business
OR
Mail forms to:
Employment Development Department
PO Box 997016, MIC 96
West Sacramento, CA 95799-7016
OR
Fax forms to: 916-319-4400
HOW TO REPORT
File online using any of the
options available with the EDD
e-Services for Business. Visit our web page at
www.edd.ca.gov/e-Services_for_Business to
choose the option best for you, or
File a Report of Independent Contractor(s),
DE 542.
WHERE TO REPORT
File online at
www.edd.ca.gov/e-Services_for_Business
OR
Mail forms to:
Employment Development Department
PO Box 997350, MIC 96
Sacramento, CA 95899-7350
OR
Fax forms to: 916-319-4410
INDEPENDENT CONTRACTOR
First name, middle initial, and last name
Social Security number
Address
Start date of contract
Amount of contract (including cents)
Contract expiration date
Ongoing contract (check box, if applicable)
BUSINESS OR GOVERNMENT ENTITY
Federal employer identification number
(FEIN), EDD employer payroll tax account
number, and/or Social Security number
Business name
Address
Phone number
Contact person
Websites:
EDD
–
www.edd.ca.gov
EDD e-Services for Business –
www.edd.ca.gov/e-Services_for_Business
ICR
–
www.edd.ca.gov/Payroll_Taxes/Independent_Contractor_Reporting.htm
NER
– www.edd.ca.gov/Payroll_Taxes/New_Hire_Reporting.htm
FSET
–
www.edd.ca.gov/Payroll_Taxes/Bulk_Transmissions.htm
Forms are available on the EDD website at www.edd.ca.gov or call the Taxpayer
Assistance Center at 888-745-3886. For TTY (nonverbal) access, call 800-547-9565.
EMPLOYER OR GOVERNMENT ENTITY
EDD employer payroll tax account number
Federal employer identification number
(FEIN)
Business name
Address
Phone number
Contact person
NEW EMPLOYEE
First name, middle initial, and last name
Social Security number
Address
Start-of-work-date
DE 542B Rev. 10 (8-16) (INTERNET) Page 2 of 2
B
u
s
i
n
e
s
s
B
u
s
i
n
e
s
s
NEW EMPLOYEE REGISTRY
(NER)
INDEPENDENT CONTRACTOR
REPORTING (ICR)
