Fillable Printable Reporting Wage Plan Codes On Electronic Quarterly Wage Reports (De 231Wpc)
Fillable Printable Reporting Wage Plan Codes On Electronic Quarterly Wage Reports (De 231Wpc)
Reporting Wage Plan Codes On Electronic Quarterly Wage Reports (De 231Wpc)
REPORTING WAGE PLAN CODES ON ELECTRONIC QUARTERLY WAGE REPORTS
DE 231WPC Rev. 1 (2-17) (INTERNET) Page 1 of 3 CU
Wage plan codes are letter indicators used by the Employment
Development Department (EDD) automated data systems to
determine whether the total subject wages reported for an
employee can be used for Unemployment Insurance (UI) and/
or Disability Insurance (DI)* benefit claims.
Employers are required to include a wage plan code along with
the Social Security number (SSN), last name, first name, middle
initial, total subject wages, Personal Income Tax (PIT) wages,
and PIT withholdings for each employee when submitting one
of the following EDD forms electronically:
• Quarterly Contribution Return and Report of Wages
(Continuation), DE 9C.
• Employer of Household Worker(s) Quarterly Report of
Wages and Withholdings, DE 3BHW.
• Quarterly Wage and Withholding Report, DE 6 (2010 4th
quarter and prior).
HOW TO DETERMINE THE WAGE PLAN CODES FOR
YOUR ACCOUNT
The valid wage plan codes for each employment payroll tax
account are correlated to the UI, DI, and/or PIT reporting on
the account. Employers can use the Employer Account and
Wage Plan Code Correlation Table on page 2 to determine
which wage plan codes are valid for their account/employees.
The Plan Code Descriptions Table on page 3 includes a
description of each of the individual plan codes.
WAGE PLAN CODES ON WAGE REPORTS SUBMITTED
THROUGH E-SERVICES FOR BUSINESS
The valid wage plan code(s) for each employment payroll
tax account are available when you complete a wage report
directly on your account through e-Services for Business. If
multiple wage plan codes are valid for the account, the wage
plan code field will include a drop-down box to allow you to
select the appropriate wage plan code for the employee.
PAPER WAGE REPORTS
Employers do not report wage plan codes when filing a paper
DE 9C, DE 3BHW, or DE 6. The EDD determines the correct
wage plan code for the employees based on:
• The subject funds for the account.
• Whether the wage report is marked as “Sole Shareholder/
Religious/Third-Party Sick Pay.”
• Whether Box B of the wage report is marked (for Voluntary
Plan for Disability Insurance employers).
CORRECTING WAGE PLAN CODES
Reporting the incorrect wage plan code could cause employee
benefits to be delayed or denied. However, it may not be
necessary to submit a Quarterly Contribution and Wage
Adjustment Form, DE 9ADJ, or a Quarterly Contribution Form
for Voluntary Plan Disability Employers, DE 938, if a wage plan
code was reported incorrectly on a previously filed wage report.
*Includes Paid Family Leave (PFL)
Please refer to the Employer Account and Wage Plan Code
Correlation Table on page 2 for scenarios that require a wage
plan code correction.
In general, the following rules apply regarding wage plan codes:
• If there is only one valid wage plan code for the account,
the EDD will change any invalid wage plan code to the
correct plan code for the account. You do not need to
submit an adjustment form to correct wage plan codes on
previously filed wage reports. However, please ensure that
the wage plan code is reported correctly on future wage
reports.
• If there are multiple valid wage plan codes for the
account (refer to the scenarios on the Employer Account
and Wage Plan Code Correlation Table on page 2),
complete an adjustment form as follows:
On a Paper DE 9ADJ or DE 938:
○ Section I: Complete all fields in this section. Include
a detailed reason in the “Reason for Adjustment” field
that includes the original and corrected wage plan
codes and the number of wage lines that need to be
corrected. If all wage plan codes need to be corrected,
indicate that you are correcting wage plan codes for
all employees from [the original wage plan code]
to [the corrected wage plan code]. You do not need
to complete Section III if all employees need to be
corrected.
○ Section II: Complete fields only if a correction is
needed to the tax return.
○ Section III: If not all wage plan codes need to be
corrected, enter the wage lines for employees
who need a wage plan code correction separately
from other adjustments. Write or type “Adjust Plan
Codes from [the original wage plan code] to [the
corrected wage plan code]” at the top of the page(s).
If additional adjustments are needed, report them on
separate page(s).
Through the e-Services for Business Website:
○ Access the wage report online.
○ Select the “Adjust” hyperlink to access the
adjustment form.
○ Select the “Edit Wages” hyperlink and enter the
employee wage lines that need to be corrected. Be
sure to select the correct wage plan code. Do not
report any adjustments other than wage plan code
corrections on the request (remove wage lines that
do not need a wage plan code correction).
○ Enter the Amended Grand Totals for the quarter.
○ Enter a detailed note indicating the reason for the
adjustment and that the wage plan code on the
reported wage line needs to be corrected from [the
original wage plan code] to [the corrected wage
plan code].
EMPLOYER ACCOUNT AND WAGE PLAN CODE CORRELATION TABLE
Use the table below to determine which wage plan codes are valid for the account. The Plan Code Descriptions Table on page 3 includes a description of each of the individual
plan codes.
Type
Employment Account Is Subject to the Following:
Valid Wage Plan Code(s)
for Account
When Plan Code Corrections
Are Needed (Scenarios)
Unemployment
Insurance (UI)
Disability
Insurance (DI)
Personal Income
Tax (PIT)
Most Employers
Accounts Subject
to UI and SDI
Tax-Rated
or
Reimbursable
State Disability
Insurance (SDI)
Subject,
Not Subject, or
PIT Optional
Use:
• R for employee(s) with a valid
SDI exclusion.
• S for employee(s) subject to UI
and SDI.
• S for employee(s) only subject
to PIT.
Submit a DE 9ADJ to correct the wage plan
code(s) only if:
• You reported R and it should be S.
• You reported S and it should be R.
• You reported A, J, L, P, or U and it should
be R.
Other Employer Types
Accounts Covered
Under a Voluntary Plan
for Disability Insurance
(VPDI)
(VPDI employers can have
employees covered under
VPDI and some covered
under SDI)
Tax-Rated
or
Reimbursable
VPDI
and
SDI
Subject,
Not Subject, or
PIT Optional
Use:
• R for employee(s) with a valid DI
exclusion.
• S for employee(s) covered under
UI and SDI.
• S for employee(s) only subject
to PIT.
• U for employees covered by UI
and VPDI.
Submit a DE 938 to correct the wage plan
code(s) only if:
• You reported U or R and it should be S.
• You reported R or S and it should be U.
• You reported A, J, L, or P and it should be
R.
Not Subject VPDI
Subject or
Not Subject
Use L for all employees
Do not file corrections to wage plan codes for
prior quarters. Be sure to report correct wage
plan codes on future quarters.
Accounts Not
Subject to UI
(Applies to domestic
employers who have
reported $750 to $999 and
some public entities)
Not Subject SDI
Subject,
Not Subject, or
PIT Optional
Use J for all employees
Do not file corrections to wage plan codes for
prior quarters. Be sure to report correct wage
plan codes on future quarters.
Accounts Not
Subject to DI
(Applies to some
public entities)
Tax-Rated
or
Reimbursable
Not Subject
Subject,
Not Subject, or
PIT Optional
Use A for all employees
Do not file corrections to wage plan codes for
prior quarters. Be sure to report correct wage
plan codes on future quarters.
Accounts Only
Subject to PIT
Not Subject Not Subject
Subject or
PIT Optional
Use P for all wage lines
Do not file corrections to wage plan codes for
prior quarters. Be sure to report correct wage
plan codes on future quarters.
DE 231WPC Rev. 1 (2-17) (INTERNET) Page 2 of 3 CU
PLAN CODE DESCRIPTIONS TABLE
The table below includes the description of the individual wage
plan codes. Keep in mind that the wage plan code is correlated
to the subject funds on the employer’s EDD account. Refer to
the Employer Account and Wage Plan Code Correlation Table
on page 2 to determine if the wage plan code is valid for the
account.
Wage
Plan
Code
Description of Employee Benefit Coverage
and Use of Wage Plan Code
A
The employee’s total subject wages can only be used
for UI benefit purposes.
Used on accounts not covered by SDI or VPDI.
J
The employee’s total subject wages can only be used
for SDI benefit purposes.
Used on accounts not covered by a state Tax-Rated or
Reimbursable UI plan.
L
The employee’s total subject wages can only be used
for VPDI benefit purposes.
Used on VPDI accounts not covered by a state
Tax-Rated or Reimbursable UI plan.
P
The employee wages and/or withholdings are
reported under an account that is only subject for PIT
withholding purposes.
R
The employee’s total subject wages can only be used
for UI benefit purposes.
This wage plan code is only valid for employees with
one of the following DI exclusions when reported on
an account subject to UI and SDI or VPDI:
• Sole Shareholders who have filed a Sole
Shareholder/Corporate Officer Exclusion
Statement, DE 459, and have been approved
for a DI exclusion under Section 637.1 of the
California Unemployment Insurance Code
(CUIC).
• Third-Party Sick Pay recipients who claim an
exclusion under Section 931.5 of the CUIC.
• Religious employees who have filed a Religious
Exemption Certificate, DE 5067, and have been
approved for a Religious DI exclusion under
Section 2902 of the CUIC.
S
The employee’s total subject wages can be used for
SDI and UI benefit purposes.
Note: S can also be used for employees who are
only subject to PIT and are being reported under an
account that is subject to UI and SDI.
U
The employee’s total subject wages can be used for
VPDI and UI benefit purposes.
Used on VPDI accounts covered by a state Tax-Rated
or Reimbursable UI plan.
ADDITIONAL INFORMATION
Please refer to the Electronic Filing Guide for the Quarterly
Wage and Withholding Program, DE 8300, for additional
information regarding the reporting of employee wage
information on electronic wage reports.
If you need help determining the correct wage plan code
for your employee(s), please contact the Taxpayer Assistance
Center at 888-745-3886 or call the Tax and Wage Correction
Group at 916-654-9018.
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.
This information sheet is provided as a public service and is intended to provide nontechnical assistance. Every attempt has been made to provide
information that is consistent with the appropriate statutes, rules, and administrative and court decisions. Any information that is inconsistent with
the law, regulations, and administrative and court decisions is not binding on either the Employment Development Department or the taxpayer.
Any information provided is not intended to be legal, accounting, tax, investment, or other professional advice.
DE 231WPC Rev. 1 (2-17) (INTERNET) Page 3 of 3 CU
