California recently released an updated version of Publication DE-8300, Electronic Filing Guide for Quarterly Wage & Withholding Program. This publication contains the instructions and specifications for filing Form DE-9C, Quarterly Contribution Return and Report of Wages. DE-8300 is used in conjunction with Publication DE-44, California Employer’s Guide, for withholding reporting to the California EDD.
The changes to the 2018 version of this publication includes instructions and specifications for ICESA and MMREF-1 Formatting. ICESA format was introduced to ease the burden on large multi-state employers, and includes record types for payroll and non-payroll formats. The MMREF-1 format was developed by the Social Security Administration (SSA) to allow employers to report wage information. While neither formatting type is new, they are newly included in Publication DE-8300.
To review these specifications in full, please click here.
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