DE 1 at a glance
What it is: The DE 1, the Commercial Employer Account Registration and Update Form, is for new employers to register with the Employment Development Department (EDD) and existing employers to make updates to their business status.[2]
Where and when to file: Complete a paper DE 1 and mail it to: EDD, Account Services Group, MIC 28, PO Box 826880, Sacramento, CA 94280-0001.[2]
Do not submit this form until you have paid wages in excess of $100 to one or more employees in any calendar quarter. (checked October 21, 2026) Review the Instructions for Completing the Commercial Employer Account Registration and Update Form (DE1-I) prior to completing this form. Important: This form may not be processed if the required information is missing.
What to bring and attach to DE 1
Attach additional sheets as needed.[2]
A filled-in DE 1 example: an employer reports a new business address
How to fill out DE 1, box by box
A. I want to
Select only one box, then complete the items for that selection.
Register for a New Employer Account Number: select if registering a new business, then go to Item B.
Request Account for Caljobs: select if registering to advertise positions in Caljobs, then go to Item B.
Enter the Employer Account Number in Existing Employer Account Number when reporting an Update, Purchase, Sale, Reopen, Close, or Change in Status.
Update Employer Account Information: select if reporting changes in location and mailing address, doing business as (DBA), personal name changes, and to add/change/delete an officer/partner/member.
Select the update you want to report and complete the items in parenthesis.[2]
B. Employer type
Check the box that best describes your employer type: Commercial, Pacific Maritime, or Fishing Boat.[2]
C. Taxpayer type
Check the box that best describes the legal form of ownership and complete the items in parenthesis for the selection.[2]
D. First payroll date
Enter the first date (MM/DD/YYYY) you paid wages exceeding $100. (checked October 21, 2026)
If you are reopening a previously closed employer account, enter the date when payroll resumed.[2]
E. Employee information
Check the box that best describes the relationship of the employees to the organizational entity of the business.
Only respond to items E1, E2, and E3 as applicable to your taxpayer type.
Employment does not include service performed by a child under the age of 18 years in the employ of his/her father or mother, or service performed by an individual in the employ of his/her son, daughter, or spouse, including the employee's registered domestic partner (Section 631 of the California Unemployment Insurance Code). Refer to Information Sheet: Family Employment (DE 231FAM) at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. E1, Individual Owner (Only): if you only employ your spouse, parent(s), or minor child(ren) (under 18), you are not subject to Unemployment Insurance (UI) and State Disability Insurance (SDI) but may be subject to Personal Income Tax (PIT).
E2, Co-Ownership (Only): if you only employ your minor child(ren) (under 18), you are not subject to UI and SDI but may be subject to PIT.
E3, Partnership (Consisting of siblings only.): if you only employ your parent(s), you are not subject to UI and SDI but may be subject to PIT.[2]
F. Location of employee services
Check the box that best describes the location of the employees' residence and work locations.
Do you have employees working in California? Yes or No.
Do you have employees residing in California that are working outside of California? Yes or No.[2]
G and H. Owners, officers, partners and members
G, Individual Owner/Co-Owner Information (if applicable): enter name, title, Social Security number (SSN), and California driver license number of each individual. Select “Add” to add, “Chg.” to change, and “Del.” to delete an individual owner on the employer account.
H, for a corporate officer, partner, or LLC member or manager: enter name, title, Social Security number (SSN), and California driver license number of each individual/business entity, as applicable.[2]
I and J. Legal name and doing business as
Enter the business legal name. For Corporation/LLC/LLP/LP, enter the name exactly as it appears on your official registration documents.
Doing Business As (DBA) (if applicable): enter business name known to the public, if different from the legal name.[2]
K to N. FEIN, ownership date, incorporation and entity number
Enter the Federal Employer Identification Number (FEIN) assigned by the Internal Revenue Service (IRS). If not assigned, enter “Applied For.”
Enter the date (MM/DD/YYYY) new ownership began operating.
Enter the state or province where the business is incorporated or organized.
Enter the California Corporate/LLC/LLP/LP entity number.[2]
O. Physical business location and P. Mailing address
Enter the California street address (PO Box or Private MailBox will not be accepted) and phone number where the business is physically conducted.
Enter the mailing address where the EDD correspondence and forms should be sent (PO Box or Private MailBox is acceptable).
If the physical and mailing addresses are the same, check the box.
Provide a daytime phone number.[2]
Q and S. E-mail and contact person
Enter a valid e-mail address. Check the box if you would like to receive registration information via e-mail.
Enter the name, daytime phone number, e-mail address, relation, and address of the person authorized by the ownership to provide the EDD with information needed to maintain the accuracy of your employer account.[2]
T. Declaration and signature
This declaration must be signed by an individual having the authority to sign on behalf of the business under penalty of perjury.
By signing you certify under penalty of perjury that the information is true, correct, and complete, and that these actions are not being taken to receive a more favorable Unemployment Insurance rate.
I further certify that I have the authority to sign on behalf of the business.[2]
More rules for DE 1
Forms will be processed in the order received.[2]
Allow up to 14 days for your paper request to be processed.[2]
Reporting, reopening and closing
You are reporting a purchase of a business
Report a Purchase of Business: select if a business registered with the EDD has been purchased. Enter the seller's Employer Account Number at the top of Item A, the date (MM/DD/YYYY) the transfer occurred, and the purchase price. Indicate if the entire business or a partial business was purchased.[2]
You are reporting a sale of a business
Report a Sale of Business: select if a business registered with the EDD has been sold. Enter the Employer Account Number at the top of Item A and the date (MM/DD/YYYY) the transfer occurred. Indicate if the entire business or a partial business was sold. Complete Item P with your forwarding address.[2]
You are reopening a previously closed account
Reopen a Previously Closed Account: select if the business has become subject to California payroll taxes. Enter the closed Employer Account Number at the top of Item A.[2]
You are closing an employer account
Close Employer Account: select if you are no longer subject to California payroll taxes. Select a reason for closing the employer account, provide the last payroll date, and enter the Employer Account Number at the top of Item A.[2]
You are reporting a change in business ownership, entity type, or name
Report a Change in Business Ownership, Entity Type, or Name: select if the business has changed ownership, entity type, or business name. Provide the reason for change. Enter the former legal entity type on the “From” line, the new entity on the “To” line, the effective date for the change, and the current Employer Account Number at the top of Item A. Complete the rest of the form with the new business information.[2]
Common questions about DE 1
What is a de1 form?
The DE 1, the Commercial Employer Account Registration and Update Form, is for new employers to register with the Employment Development Department (EDD) and existing employers to make updates to their business status. To obtain an Employer Account Number faster, register online at www.edd.ca.gov/e-Services_for_Business.[2]
How to file DE1?
Register online at the EDD e-Services for Business website at www.edd.ca.gov/e-Services_for_Business.[2]
Is there a deadline?
Section 1086 of the California Unemployment Insurance Code (CUIC) requires an employer to register with the EDD within 15 days after hiring one or more employees and paying wages in excess of $100 for employment in a calendar quarter. (checked October 21, 2026)[2]
Where to get help with DE 1
If you have questions regarding this form, the registration process, or to determine whether your business is required to register, visit the EDD website at www.edd.ca.gov/Payroll_Taxes/Reporting_Requirements.htm or contact the Taxpayer Assistance Center at 888-745-3886 or TTY (nonverbal) 800-547-9565.[2]
Sources
[1] Commercial Employer Account Registration and Update Form, DE 1 Rev. 79 (3-16), Employment Development Department (the Official source link on this page).
