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:

1. 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'
2. 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. **

The PIT information will be zeroed.

• • 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

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Notes#

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