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California DE 9 and DE 9C quarterly reports
The quarterly payroll return and employee wage detail answer different questions. Build the quarter from payroll registers and payment records, then reconcile the totals before submitting the employer and employee reports.
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General information, not legal or tax advice.
Separate the reconciliation from employee detail
EDD describes DE 9 as the reconciliation of reported wages and paid taxes for the quarter. DE 9C reports each employee’s wages. Compare the employee detail with the quarter’s payroll totals before using either report as a final record.
Sources: EDD - Required Filings and Due Dates
Use the electronic reporting workflow
EDD lists DE 9 and DE 9C as online-only forms through e-Services for Business and requires employers to e-file and e-pay. Keep account access, preparer responsibility and submission confirmation in the quarterly checklist. Saving a draft is not the same as retaining proof of submission.
Sources: EDD - Forms and Publications; EDD - e-File and e-Pay Mandate
Distinguish due dates from delinquency dates
EDD’s calendar shows third-quarter 2026 reports due October 1 and delinquent if not filed by November 2, 2026. Fourth-quarter 2026 reports are due January 1, 2027 and delinquent if not filed by February 1, 2027. Record the filing cutoff clearly rather than mixing the calendar’s due and delinquent labels.
Sources: EDD - Payroll Tax Calendar
Reconcile contributions and deposit history
UI and ETT contributions are quarterly. Compare the payroll liability detail with deposits and the amounts reported on DE 9. As a bookkeeping check, investigate adjustments, reversed paychecks and payments assigned to the wrong period before approving the quarter.
Sources: EDD - Required Filings and Due Dates
Handle a quarter with no wages
EDD still requires DE 9 and DE 9C when no wages were paid. In e-Services, select No when asked whether there is payroll to report and submit each report. If wages are not expected within the next year, EDD instructs employers to notify it or select Close Account.
Sources: EDD - Required Filings and Due Dates
Sources: quarterly wage reporting
Reconcile the quarter before filing
Tidwell helps prepare payroll reports and organize the supporting wage and payment history. We work with your CPA on questions requiring tax advice.