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.
About the Author
Paul Ogawa is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.More Content by Paul Ogawa