What Is California’s RD108 New Employee Report Form?
Understand the requirements for California's new employee reporting. This guide details the RD108 form process to help employers maintain EDD compliance.
The “Report of New Employee(s),” officially known as Form DE 34, is a document required by California’s Employment Development Department (EDD). This reporting system is mandated by federal law and is a component of a nationwide effort to enforce child support obligations. The information gathered through Form DE 34 is utilized by state and county agencies to locate parents who are behind on their child support payments by matching employment records with child support case files.
Employer Filing Obligations
Federal and state law mandates that all employers in California must report every newly hired employee to the EDD. This requirement applies regardless of the size of the business or the industry in which it operates.
A “new employee” is defined as an individual who is hired to perform services for wages. The reporting requirement also extends to any employee who returns to work after a formal separation of at least 60 consecutive days.
Employers must file Form DE 34 within 20 days of the employee’s start-of-work date. The start-of-work date is defined as the first day the employee begins to perform services for compensation.
Information and Documentation Required for Form DE 34
To accurately complete the Report of New Employee(s), employers must gather specific details about their business and the new employee. The form itself, DE 34, can be downloaded directly from the EDD’s official website.
Required Employer Information
An employer must provide the California Employer Payroll Tax Account Number, which must be included on every form submitted. The business’s Federal Employer Identification Number (FEIN) is also required. The legal name of the business and its physical address must be clearly stated, along with the name and phone number of a specific contact person within the company.
Required Employee Information
For the employee, the form requires their full legal name, including first name, middle initial, and last name. The employee’s Social Security Number (SSN) is required, as it is the primary identifier used in the system. The employee’s current home address and start-of-work date must also be provided.
Methods for Submitting Form DE 34
Once the Report of New Employee(s) form is accurately completed, employers have several options for submission to the EDD. The most encouraged method is electronic filing. Using the EDD’s e-Services for Business online portal is the primary way to submit this information electronically.
For those who prefer traditional methods, the completed Form DE 34 can be mailed. The designated mailing address for these documents is the Employment Development Department, Document Management Group, MIC 96, P.O. Box 997016, West Sacramento, CA 95799-7016.
Another available option is to submit the form via fax. The dedicated fax number for new employee reporting is 916-319-4400.
As an alternative to Form DE 34, employers may submit a copy of the employee’s federal Form W-4 or the state’s DE 4. For this to be a valid submission, the form must contain the employee’s start-of-work date, the employer’s California payroll tax account number, and the Federal Employer Identification Number.
Consequences of Non-Compliance
Failure to adhere to the new hire reporting requirements can lead to financial penalties. An employer who does not report a new or rehired employee within the mandated 20-day timeframe may be assessed a penalty of $24 for each failure.
If there is evidence of an intentional agreement between the employer and the employee to not provide the required information, or to submit a false or incomplete report, the penalty increases. In such cases of conspiracy, the fine can be as high as $490 for each violation.