California DE 9C

Effective the first quarter of 2011, the California Form DE 9C: Quarterly Contribution Return and Report of Wages (Continuation) replaced the Form DE 6: Quarterly Wage and Withholding Report and must be used to report employee wages to the state. This report lists each employee, social security number, wages earned and state income tax withheld for the quarter.  

•Total Subject Wages - This amount reflects the wages that are subject to either SUI or SDI regardless of the wage limit.  

•PIT Wages (Personal Income Tax Wages) - This amount reflects the wages that are subject to State Withholding (SWH).  

Example:  If you have a pre-tax deduction that is exempt from all taxes, then the Total Subject Wage and the PIT Wages would be the same amount.  However, if you have a pre-tax deduction that is exempt from only FWH and SWH, then the Total Subject Wages will be higher than the PIT wages.

AccuBuild's printed format for this form has been approved by the California Employment Development Department and may be printed to blank paper and submitted to the EDD each quarter.  You do NOT have to use pre-printed forms as was the case with the DE 6 form.  The paper form of the DE 9C may be submitted to EDD even if the employer has over 250 employees (see below).

For those companies that desire electronic filing, the electronic version of the DE6 file (the discontinued form) is still being accepted through 2011 but it must be placed into a zip file before submitting. Please refer to the following information for submitting an electronic file for the new DE9C reporting requirements:

Update on California DE9C Formats – per Mr. Bob Dobson (e-filing Dept 916.654.6845) on 2/14/2011 at 2:25 pm central time, the "mmref" format will still be accepted for DE 9C.  The DE 9C can be submitted as a paper form even if employer has over 250 employees . The e-filing requirements for DE 9C will only apply to accounting firms or payroll processing companies that are submitting lots of different company returns in a single batch. The "mmref" format will be good for at least another year. The "mmref" file will need to be placed in a zip file (non compressed and no passwords) and uploaded to the state once the website is ready for accepting DE 9C Information…

Please note:  AccuBuild does not generate the California Form DE 9 Quarterly Contribution Return and Report of Wages. Although the title is almost identical, the DE 9 is a different form that recaps wages and state taxes including employer contributions of state unemployement tax, disability tax and employment training tax.