Table of Contents
- CALIFORNIA ANNUAL AND QUARTERLY REPORTING
- Set Up
- IDTX - Tax Jurisdiction
- IMUF - Define User Fields
- IDGV - Government Registration for the State (Mandatory)
- IDGV - Government Registration for SUI (Optional)
- IDGV - Government Registration for SDI (Optional)
- IDFDV - Define Form Code
- State File Procedures
- Regular Employer Reporting
- State and Local Government Employer Reporting
- Annual W2 RPYEU Selection Criteria
- Annual W2 and Quarterly UI Wage Reporting XML File Specification
- Month 1, Month 2 and Month 3 Employment Processing
- State Magnetic Media Reporting - ICESA FORMAT for Annual and Quarterly Reporting
- California State Requirements - ICESA Format
- Record Name: Code E - Employer Record
- Record Name: Code S - Employee Record
- Record Name: Code T - Total Record
- State Magnetic Media Reporting - XML Specification
- Record Specifications
- Notes
CALIFORNIA ANNUAL AND QUARTERLY REPORTING#
Set Up#
This document contains abbreviated set up requirements for the State of California only. Please refer to the Tax Reporting - US General document for other setup procedures that may also be required.IDTX - Tax Jurisdiction#
- An entry must exist for California with GEO code '05-000-0000' with FIPS Code '06'
IMUF - Define User Fields#
Define User Fields for P2K_CM_GOVT_REGISTRATIONS- The following user fields are used on the IDGV Variables tab. If these user fields do not exist on IMUF, RPYEU will automatically generate these UDF
- W2 STATE MEDIA FILING
- W2 TAX TYPE CODE
- W2 TAXING ENTITY
- W2 WAGE PLAN CODE
- W2 BRANCH CODE
IDGV - Government Registration for the State (Mandatory)#
Define State Government Registrations for California State- Enter the California State Employer Account Number (SEAN) on the 'Regist #' field
- W2 STATE MEDIA FILING: Enter '02' to generate CA State magnetic media file for CA State only
- W2 WAGE PLAN CODE:
- Enter the Wage Plan Code for the State Employer Account Numbers (SEANs)
- For 'US State Registration', enter the PIT (Personal Income Tax) Wage Plan Code
- W2 BRANCH CODE:
- If the user is registered with the Department as a branch coded Employer, enter the 3 character branch code
- If not applicable, users should enter as '000'
IDGV - Government Registration for SUI (Optional)#
Define 'US SUI Registration' for California State- Enter the California State Employer Account Number (SEAN) for SUI on the 'Number' field, if applicable
- W2 STATE MEDIA FILING: Enter '02' to generate CA State magnetic media file for CA State only
- W2 WAGE PLAN CODE:
- Enter the Wage Plan Code for the State Employer Account Numbers (SEANs)
- For 'US SUI Registration', enter the SUI (UI Reporting) Wage Plan Code
- W2 BRANCH CODE:
- If the user is registered with the Department as a branch coded Employer, enter the 3 character branch code
- If not applicable, users should enter as '000'
IDGV - Government Registration for SDI (Optional)#
Define 'US SDI Registration' for California State- Enter the California State Employer Account Number (SEAN) for SDI on the 'Number' field, if applicable
- W2 STATE MEDIA FILING: Enter '02' to generate CA State magnetic media file for CA State only
- W2 WAGE PLAN CODE:
- Enter the Wage Plan Code for the State Employer Account Numbers (SEANs)
- For 'US SDI Registration', please enter the SDI (SDI Reporting) Wage Plan Code
- W2 BRANCH CODE:
- If the user is registered with the Department as a branch coded Employer, enter the three character branch code
- If not applicable, users should enter as '000'
IDFDV - Define Form Code#
Define Form Code 'HL$US-W2-20YY' for the EFW2 format- IDFDV Form code 'HL$US-W2-20YY' is used for California EFW2 wage reporting for each tax year.
- For complete list of 'HL$US-W2-20YY' identifiers, please read the W2 Process document for details
For California SDI reporting, there are 2 options to print SDI on W2 Forms:
- For California, if IDFDV Identifier Seq 7260 W2-SDI-TAX-EE is not zero, then Box 19 will print the employee SDI contribution and Box 20 will print the description 'CASDI'
- For California, if IDFDV Identifier Seq 7260 W2-SDI-TAX-EE is not set up, users can set up Box 14 to print 'CASDI' and the SDI amount
State File Procedures#
The State of California accepts filing of quarterly information via magnetic media using the ICESA format.Annual W2 Wage reports can be submitted together with the 4th Quarter UI Wage reports in one file.
Record Codes required are: Code RE, RS and RT
Regular Employer Reporting#
- If the Employer has only one 'Wage Plan Code', the Quarterly State File will contain one set of Code RE/RS/RT records
- On the State File Code RS and RT records, the SUI and PIT (Personal State Income Tax) information are reported
- IDGV only needs to be set up for 'State Registration'. There is no need to set up the IDGV 'SUI Registration' and 'SDI Registration'
State and Local Government Employer Reporting#
- Many governmental entities have separate State Employer Account Numbers (SEAN) due to different bargaining units' coverage
- In many cases, a governmental entity will have several Employer State Account Numbers, such as for PIT, SUI and SDI
- Each Employer State Employer Account Number may be tied to a 'Wage Plan Code'. Each 'Wage Plan Code' is used for different types of reporting, such as PIT, SUI, SDI
- When reporting only for the PIT 'Wage Plan Code', the government requires that the SUI information be filled with zeroes
- When reporting only for the SUI 'Wage Plan Code', the government requires that the PIT information be filled with zeroes
- When reporting only for the SDI 'Wage Plan Code', the government requires that the PIT information be filled with zeroes
Examples:
SEAN Series | Wage Plan Code | Wages to be Reported | Zero Out Following Fields |
---|---|---|---|
944 | A | SUI | PIT Wage and Withholding |
776 | J | SDI | PIT Wage and Withholding |
800 | P | PIT | SUI Wage |
Users should to set up IDGV for 'State Registration', 'SUI Registration', and/or 'SDI Registration', if applicable:
- From IDGV 'State Registration', one set of Code RE/RS/RT records are generated for PIT information for all employees.
- The SUI information will be zeroes.
- This set of PIT records will be written to the File Name defined on the RPYEU parameter 'Media File Name'.
- If the IDGV 'SUI Registration' 'Wage Plan Code' is different than the State 'Wage Plan Code', then another set of Code RE/RS/RT records are generated for SUI information for all employees. **
- This set of SUI records will be written to the File Name defined on the RPYEU parameter 'Media File Name', with a suffix of 'casdi' tagged to it.
Example: If the value in the RPYEU parameter 'Media File Name' is 'STATE_WAGE_FILE.txt', then the file name for the SUI records will be called 'STATE_WAGE_FILE_CASUI.txt'.
- If IDGV 'SDI Registration' 'Wage Plan Code' is different than the State 'Wage Plan Code', then another set of Code RE/RS/RT records are generated for SDI information for all employees.
- The PIT information will be zeroed.
- This set of SDI records will be written to the File Name identified in the RPYEU parameter 'Media File Name', with a suffix of 'casdi' tagged to it.
Example: If the value in the RPYEU parameter 'Media File Name' is 'STATE_WAGE_FILE.txt', then the file name for the SDI records will be called 'STATE_WAGE_FILE_CASDI.txt'.
Annual W2 RPYEU Selection Criteria#
Form Code | HL$US-W2-20YY |
Federal Regist Number | Select the Federal Registration Number |
Period Type | Enter 'Year' for W2 reporting |
Period End Date | Enter the Year Ending Date |
As of Date | This date is used to retrieve employee information such as Name and address etc |
When running RPYEU for Annual W2 reporting, RPYEU should be run for all States so the W2 forms can be printed for employees for all States.
- RPW2 - Box 19 CASDI
When RPW2 is run, if IDFDV W2-SDI-TAX-EE Identifier (Seq 7260) is not zero, then Box 19 will print the employee SDI contribution and Box 20 will print the description 'CASDI'
Annual W2 and Quarterly UI Wage Reporting XML File Specification#
RPYEU must be run and the following field information selected to generate the California State file information:Annual Form Code | HL$US-W2-20YY |
Quarterly Form Code | Leave Blank |
Govt Interface Format | HL$US-DE9C-20YY |
Federal Regist Number | Select the Federal Registration Number |
Period Type | Enter 'Quarter' for UI reporting, and 'Year' for W2 reporting |
Period End Date | Enter the Quarter Ending Date or the Year Ending Date |
As of Date | Defines the start date of the reporting period. |
Combine Employment Type | Must be Checked because the Employer record is not reported by 'Employment Type' |
Media Format | Must be 'State File Format' for California Quarterly XML File |
Select State | Must be 'California, USA' |
RPYEU will generate the California State Quarterly XML File Format according to the State Specifications.
Month 1, Month 2 and Month 3 Employment Processing #
The EFW2 Code RT record requires to report the Month 1, Month 2 and Month 3 Employment for the Employer.Each Month requires to report the total number of employees, full time and part time, who worked during, or received pay subject to UI wages, for the payroll period that includes the 12th day of the first month of the reporting period.
The following logic is used to retrieve each Month's Employment information:
- From the user-defined Quarter Ending date, determines the First Month Date that includes the 12th of the month.
Example: Quarter Ending Date Mar-31-2016, then the First Month Date is Jan-12-2016 - Determines the Payroll Period that the First Month Date (Jan-12-20YY) falls within the Period Start and End date
Example: For Jan-12-2016, it falls into Period 201602 with Period Start date of Dec-30-2016 and End date of Jan-13-2016 - For each employee, reads the pay headers for the First Month Period (201602) with a Pay Stage = '70' or '80'
- For each pay header that qualifies, retrieves the amount according to IDFDV 'W2-SUI-WAGE-ER' set up to see if the employee has wages that are subject to UI
- As long as an employee has one Pay Header that qualifies and has UI wages, the employee is counted for that Month of Employment
- The above logic is repeated for the Second Month and Third Month of the reporting quarter
State Magnetic Media Reporting - ICESA FORMAT for Annual and Quarterly Reporting#
The following record types are mandatory when reporting quarterly DE 9C wage and withholding information to California:
- Code E - Employer Record
- Code S - Employee Record
- Code T - Total Record
Code A, B and F Records are not required for California reporting. Their presence on the California file is optional.
California State Requirements - ICESA Format#
Record Name: Code E - Employer Record#
Column | Description | Source |
---|---|---|
1 | Record Identifier | Constant "E" |
2-23 | Not applicable for California Reporting | Fill with blanks. |
24-73 | Employer Name | Enter the employer's exactly as the employer is registered with EDD. Left justify and fill with blanks. Derived from the 'W2-ER-NAME' IDFDV Field Identifier (seq 2010) |
74-113 | Employer Street Addres | Enter the employer's street address, including, Suite, PO Box number, etc.) Left justify and fill with blanks. Derived from the 'W2-ER-LOCN-ADDR' IDFDV Field Identifier (seq 2020). |
114-138 | Employer City | Enter the employer's city. Left justify and fill with blanks. Derived from the 'W2-ER-CITY' IDFDV Field Identifier (seq 2040). |
139-140 | Employer State | Enter the FIPS postal abbreviation. For a foreign address, enter the two character country code. Derived from the 'W2-ER-STATE' IDFDV Field Identifier (seq 2050). |
141-148 | Not applicable for California Reporting | Fill with blanks. |
149-153 | ZIP Code Extension | Enter the employer's four-digit extension of the ZIP code. Hyphen must be in position 149. If not applicable, fill with blanks. Derived from the 'W2-ER-ZIP-EXT' IDFDV Field Identifier (seq 2070). |
154-158 | Zip Code | Enter the employer's ZIP Code. For a foreign address, fill with blanks. Derived from the 'W2-ER-ZIP' IDFDV Field Identifier (seq 2060). |
159-275 | Not applicable for California Reporting | Fill with blanks. |
Record Name: Code S - Employee Record#
Column | Description | Source |
---|---|---|
1 | Record Identifier | Constant "S" |
2-10 | Social Security Number | Enter the employee's SSN. Omit hyphens. If no SSN is available, enter zeros. Derived from the ‘W2-EE-SSN’ IDFDV Field Identifier. |
11-30 | Employee Last Name | Enter the employee's last name. Left justify and fill with blanks. Derived from the ‘W2-EE-LAST-NAME’ IDFDV Field Identifier. |
31-42 | Employee First Name | Enter the employee's first name. Left justify and fill with blanks. Derived from the ‘W2-EE-FIRST-NAME’ IDFDV Field Identifier. |
43 | Employee Middle Initial | If applicable, enter the employee's middle initial. Left justify and fill with blanks. If no middle initial, fill with blanks. Derived from the ‘W2-EE-MIDDLE’ IDFDV Field Identifier. |
44-45 | State Code | Constant "06" for California. |
46-63 | Not applicable for California Reporting | Fill with blanks. |
64-77 | State Quarterly Unemployment Insurance (UI)/Disability Insurance (SDI) Total Wages | Numeric characters only. Enter the amount of employee's quarterly wages paid during the period that are subject to UI/SDI taxes. Taxable limitations do not apply. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. |
78-146 | Not applicable for California Reporting | Fill with blanks. |
147-154 | State Employer Account Number | Enter the State's Employer Account Number assigned by EDD. Numeric characters only Omit hyphens |
155-157 | Branch Code | If registered with the Department as a branch coded employer, enter the applicable branch code for each employee. If not a branch coded employer, zero fill. Do not leave blank. |
158-176 | Not applicable for California Reporting | Fill with blanks. |
177-190 | Quarterly Personal Income Tax (PIT) Wages (State Taxable Wages) | Numeric characters only. Enter the amount of employee's quarterly PIT wages paid during the period that are subject to California PIT even if they are not subject to PIT withholding. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. Derived from the ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ IDFDV Field Identifiers. |
191-204 | Quarterly Personal Income Tax Withheld (State Income Tax Withheld) | Numeric characters only. Enter the amount of employee's quarterly PIT withheld. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. Derived from the ‘W2-ST-TAX-HOME’ and ‘W2-ST-TAX-WORK’ IDFDV Field Identifiers. |
205-210 | Not applicable for California Reporting | Fill with blanks. |
211 | Wage Plan Code | Alpha characters only. Enter appropriate Wage Plan Code. Do not leave blank |
212-214 | Not applicable for California Reporting | Fill with blanks. |
215-220 | Reporting Period | Numeric characters only. Enter the last month and the four digit year of the calendar quarter. |
221-275 | Not applicable for California Reporting | Fill with blanks. |
Record Name: Code T - Total Record#
Column | Description | Source |
---|---|---|
1 | Record Identifier | Constant "T" |
2-8 | Number of Employees | Numeric characters only. Enter the total number of Code S records from proceeding Code E record. Right justify and zero fill. |
9-26 | Not applicable for California Reporting | Fill with blanks. |
27-40 | State Quarterly Unemployment Insurance/Disability Insurance Total Wages by Employer | Numeric characters only. Enter the total of the amounts in positions 64-77 of Code S records from the preceding Code E record. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. |
41-198 | Not applicable for California Reporting | Fill with blanks. |
199-212 | Quarterly Personal Income Tax Wages by Employer (State Taxable Wages) | Numeric characters only. Enter the total of the amounts in positions 177-190 of Code S records from the preceding Code E record. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. |
213-226 | Quarterly Personal Income Tax Withheld by Employer (State Income Tax Withheld) | Numeric characters only. Enter the total of the amounts in positions 191-204 of Code S records from the preceding Code E record. Include dollars and cents. Omit commas and decimals. Right justify and zero fill. Negative amounts are not acceptable. |
227-233 | Month 1 Employment for Employer | Enter the total amount of employees, full time and part time, who worked during or receiving pay subject to the UI wages for the payroll period that includes the 12th day of the first month of the reporting period. Right justify and zero fill. |
234-240 | Month 2 Employment for Employer | Enter the total amount of employees, full time and part time, who worked during or receiving pay subject to the UI wages for the payroll period that includes the 12th day of the second month of the reporting period. Right justify and zero fill. |
241-247 | Month 3 Employment for Employer | Enter the total amount of employees, full time and part time, who worked during or receiving pay subject to the UI wages for the payroll period that includes the 12th day of the third month of the reporting period. Right justify and zero fill. |
248-275 | Not applicable for California Reporting | Fill with blanks. |
State Magnetic Media Reporting - XML Specification #
Please note that only mandatory tags are provided with 'Source'. Most optional tags, if required, can be populated with constant values.- If an organization has more than one State Registration Number, High Line recommends that RPYEU be run with one state registration number at a time, as the XML file does not appear to allow more than one state registration number to be submitted at the same time.
Record Specifications#
XML tag | Description | Source |
---|---|---|
Return Data | Parent Tag | |
Content_Location | Location | Constant Value |
Return Header State | Parent Tag | |
Electronic Postmark | Post Mark | Not Used by EDD |
Tax Period Begin Date | First Date of tax period | Not Used for DE6 filing |
Tax Period End Date | Last Date of tax period | Not Used for DE6 filing |
Preparer Firm | Parent Tag | |
Address | Employer Address | Derived from IDFDV Field Identifier sequence #8050, optional |
City | Employer City | Derived from IDFDV Field Identifier sequence #8070, optional. |
State Or Province | Employer state | Derived from IDFDV Field Identifier sequence #8080, optional. |
Zip Code | Employer ZIP Code | Derived from IDFDV Field Identifier sequence #8090, optional. |
Phone Number | Employer Phone | Constant Value, optional. |
TIN | Parent Tag | |
Type TIN | Preparer firm FEIN or SSN | Derived from IDFDV Field Identifier sequence #8110, optional. |
TIN Type Value | Preparer firm FEIN or SSN | Derived from IDIF variable 'Calendar Period', mandatory. |
TIN | End Tag | |
Preparer Firm | End Tag | |
Return Quarter | Filing Quarter | Derived from IDIF variable 'Calendar Period', mandatory. |
Tax Year | Filing Year | Derived from IDIF variable 'Calendar Period', mandatory. |
Software ID | Optional | Constant Value. |
Return Type | Type of Return being submitted | Constant Value, mandatory. |
Form | Tax Form ID | Constant Value, optional. |
Filing Action | Parent Tag | |
Action | Original or Spplemental return designator | Constant Value, mandatory. |
Reason | Optional | Constant Value. |
/Filing Action | End Tag | |
TIN | Parent Tag | |
Type TIN | Enumeration values can be FEIN or SSN | Constant Value, optional. |
TIN Type Value | Business FEIN or SSN number | Derived from IDFDV Field Identifier sequence #2000, optional. |
TIN | End Tag | |
Other TIN | Parent Tag | |
Other Type TIN | Enumeration values can be Other, Parent TIN, or Previous TIN | Constant Value, optional. |
Other TIN Type Value | Other preparer firm FEIN or SSN | Constant Value, optional. |
Other TIN | End Tag | |
State EIN | Parent Tag | |
Type State EIN | Enumeration for State EIN Type | Constant Value, mandatory. |
State EIN Value | Employer Account Number | Derived from IDIF variable 'SUI Regist Number, mandatory. |
State EIN Extension | Branch Code | Constant Value, optional. |
State EIN | End Tag | |
State Code | Enumeration for state receiving return | Constant Value, must be 'CA', mandatory. |
Business Address | Parent Tag | |
Business Name | Business Name | Derived from IDFDV Field Identifier sequence #2010, mandatory. |
Address Line | Business Address | Derived from IDFDV Field Identifier sequence #2030 |
City | Business City | Derived from IDFDV Field Identifier sequence #2040. |
State Or Province | Business State | Derived from IDFDV Field Identifier sequence #2050. |
Zip Code | Business ZIP Code | Derived from IDFDV Field Identifier sequence #2060. |
Phone Number | Business Phone | Constant Value, optional. |
TIN | Parent Tag | |
Type TIN | Enumeration values can be FEIN or SSN | Constant Value, optional. |
TIN Type Value | Business FEIN or SSN | Constant Value, optional. |
TIN | End Tag | |
Business Address | End Tag | |
Address Change Elect | Change of Address Indicator | Constant Value, optional. |
Contact | Parent Tag | |
Contact Name | Parent Tag | |
First Name | First Name | Derived from IDFDV Field Identifier sequence #1250, optional. |
Middle Name | Middle Name | Constant Value, optional. |
Last Name | Last Name | Derived from IDFDV Field Identifier sequence #1250, optional. |
Street Address | Address | Constant Value, optional. |
City | Business City | Constant Value, optional. |
State Or Province | Constant Value, optional. | |
Zip Code | Business ZIP Code | Constant Value, optional. |
Phone Number | Business Phone | Derived from IDFDV Field Identifier sequence #1260, optional. |
Contact Name | End Tag | |
Phone | Business Phone | Constant Value, optional. |
Fax | Business Phone | Constant Value, optional. |
Email Address | Business Phone | Derived from IDFDV Field Identifier sequence #1280, optional. |
Contact | End Tag | |
Tax Type | Enumeration value is Employment | Constant Value, optional. |
Tax Type Code | 5 digit FTA code | Constant Value, optional. |
Payment Included Elect | Optional | Constant Value, not used for DE6 reporting. |
Ack Address | Optional | Constant Value, not used for DE6 reporting. |
Return Header State | End Tag | |
State Return | Parent Tag | |
State Combined | Parent Tag | |
Final Return Elect | Out of Business Indicator | Constant value, optional. |
Date Final Wages Paid | Out of Business Date | Constant value, optional. |
Number Of Employees | Wage Items being reported | Derived from IDIF variable 'SUI Total EE Count', mandatory. |
No Payroll Elect | No Payroll Indicator | Constant value, optional. |
WH Total Wages | Grand Total subject wages | Derived from IDIF variable 'SUI Tot Grs Wages', mandatory. |
Total Income Tax Withheld | Grand Total PIT Withheld> | Derived from IDIF variable 'SUI Tot State Tx', mandatory. |
WH Taxabe Wages | Grand Total PIT Wages | Derived from IDIF variable 'SUI Tot Txble Wg', mandatory. |
Payroll | Parent Tag | |
Employee | Parent Tag | |
SSN | Employee Social Security Number | Derived from IDFDV Field Identifier sequence #2500 |
First Name | Employee First Name | Derived from IDFDV Field Identifier sequence #2510 |
Middle Name | Employee Middle Name | Derived from IDFDV Field Identifier sequence #2520 |
Last Name | Employee Last Name | Derived from IDFDV Field Identifier sequence #2530 |
Employee | Parent Tag | |
Street Address | Address | Optional |
City | City | Optional |
State Or Province | State | Optional |
Zip Code | Zip Code | Optional |
Phone Nuamber | Phone Number | Optional |
Employee | End Tag | |
Total Wages | Subject Wages | Derived from IDIF variable 'SUI Gross Wages', mandatory. |
Taxable Wages | PIT Wages | Derived from IDIF variable 'SUI Taxable Wages', mandatory. |
Tax Withheld | PIT Withheld | Derived from IDIF variable 'State Taxes', mandatory. |
Wage Plan | Wage Plan Code | Derived from IDIF variable 'CA Wage Plan Code', mandatory. |
Employee | End Tag | |
Payroll | End Tag | |
Month1 Employees | Month 1 Employees | Derived from IDIF variable 'SUI Tot Mth1', mandatory. |
Month2 Employees | Month 2 Employees | Derived from IDIF variable 'SUI Tot Mth2', mandatory. |
Month3 Employees | Month 3 Employees | Derived from IDIF variable 'SUI Tot Mth3', mandatory. |
State Combined | End Tag | |
State Return | End Tag | |
Return Data | End Tag |