Quarterly Contribution and Wage Report in San Jose, California (2026)
Fail to file your DE 9 and DE 9C, and the California Employment Development Department (EDD) will impose penalties and interest, blocking your ability to manage payroll taxes and putting your business license at risk. This is the Quarterly Contribution and Wage Report, also known as the Employer's Quarterly Tax Return, required for all San Jose businesses with employees.
- 21 fields — ApronPrep auto-fills 17
- $0–$0 government filing fees
- Varies processing time (due quarterly)
Analyzed from Quarterly Contribution and Wage Report
81% from one compliance interview
Manual entry or document upload required
Why You Need a Quarterly Contribution and Wage Report
The Quarterly Contribution and Wage Report is a mandatory filing required under the California Unemployment Insurance Code. Specifically, it fulfills the reporting obligations of Section 1086 for wage reporting and Sections 1110-1114 for contribution payments, as administered by the California Employment Development Department (EDD). This is not a San Jose-specific form, but a state-level requirement where your business's physical location in San Jose determines your reporting to the EDD. The law requires all employers subject to Unemployment Insurance (UI) to report wages paid and pay UI contributions for each employee every quarter, ensuring the state's unemployment trust fund remains solvent.
Failing to file this report accurately and on time triggers automatic state enforcement actions. Based on EDD penalty guidelines, common consequences include:
- Penalty Assessments for Late Filing/Payment: Immediate fines for missing the due date, with amounts escalating based on lateness and unpaid balance.
- Interest on Unpaid Contributions: Accrued daily interest on any overdue UI tax amounts until paid in full.
- Fraud Penalties: Significant additional fines and potential criminal charges for willful misrepresentation of wages or employee status.
- Loss of Good Standing: Can prevent renewal of city business licenses (like San Jose's) and complicate lease compliance if landlords require proof of tax compliance.
- Liens and Levies: The EDD can place liens on business assets or levy bank accounts to collect unpaid contributions and penalties.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: In 2026, the EDD has fully transitioned to mandatory electronic filing and payment for this report for most employers, eliminating the paper DE 9 and DE 9C forms except by specific exemption.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | California Code of Regulations § 1701.5 mandates this report for any business with employees subject to state payroll taxes, which includes all standard restaurant staff. |
| Bar / Nightclub | Required | Required because bars and nightclubs with payroll employees must report wages and pay unemployment insurance contributions under California Unemployment Insurance Code § 1088. |
| Food Truck | Required | Required if you have employees on payroll; however, a sole proprietor with no employees may be exempt from this specific employer filing per the EDD's employer guidelines. |
| Coffee Shop / Café | Required | Required for any coffee shop with paid staff, as the report is tied to withholding and unemployment insurance under the California Employment Development Department (EDD). |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (21 Fields)
17 of 21 auto-filledHas EDD Account
checkboxCheck 'Yes' if you have already registered your business as an employer with the California Employment Development Department and have an active EDD employer account number; this establishes your ability to file electronically.
COMMON MISTAKE: Checking 'No' when you do have an account, which forces the system to route you to a manual, paper-based enrollment process that can delay filing by several weeks.
Needs Enrollment Guidance
checkboxCheck 'Yes' only if you are a new California employer and need to complete the initial registration process with EDD to obtain your employer account number before you can file any wage reports.
COMMON MISTAKE: Checking 'Yes' by mistake if you are already registered, which will generate incorrect guidance and may lead to filing under the wrong employer identifier.
EDD Portal Username
textEnter the exact username you use to log into the EDD's employer portal (e.g., 'BizTax101'), which is case-sensitive and required for electronic filing and payment.
COMMON MISTAKE: Entering an email address instead of the dedicated portal username, or using incorrect capitalization, which will prevent access to the e-file system.
Password Available
checkboxConfirm you have access to your EDD portal password by checking this box; this indicates you are prepared to log in and submit the report immediately to avoid late penalties.
COMMON MISTAKE: Proceeding without the password, which locks you out of the filing session and can cause you to miss the quarterly deadline, triggering a 10% penalty on contributions due.
Email Address Current
checkboxCheck 'Yes' to affirm that the email address EDD has on file for your employer account is active and monitored, as all filing confirmations and notices are sent electronically.
COMMON MISTAKE: Confirming an outdated or inaccessible email, which means you will not receive critical submission receipts or deficiency notices from EDD.
Updated Email Address
textIf your EDD contact email has changed, enter the new, valid business email address here (e.g., accounting@yourrestaurant.com) to ensure you receive official correspondence.
COMMON MISTAKE: Entering a personal email (e.g., Gmail) that may be flagged by EDD's filters or entering an address with typos, which disrupts official communication.
Verification Phone Number
textProvide a direct business phone number where you can be reached for identity verification if EDD needs to confirm the filing; format as (xxx) xxx-xxxx.
COMMON MISTAKE: Providing a disconnected number or a main restaurant line without extension, which can delay verification if EDD attempts to contact you.
Federal EIN
textEnter your business's 9-digit Federal Employer Identification Number (e.g., 12-3456789) exactly as issued by the IRS; this must match the EIN on your original EDD registration.
COMMON MISTAKE: Transposing numbers, omitting the hyphen, or using an owner's Social Security Number instead of the business EIN, which creates a mismatch in EDD's records and rejects the filing.
Legal Business Name
textEnter the exact legal name of your business as it appears on your EDD employer registration and IRS EIN confirmation letter (e.g., 'Sunnyvale Diner, LLC').
COMMON MISTAKE: Using a 'doing business as' (DBA) name or the restaurant's trade name instead of the registered legal entity name, which causes a fatal mismatch with EDD's database.
Reporting Quarter
textEnter the specific calendar quarter for which you are reporting wages, using the standard EDD format: 'Q1 2026', 'Q2 2026', etc., corresponding to January-March, April-June, July-September, or October-December.
COMMON MISTAKE: Entering an incorrect quarter (e.g., 'Q2' for April-June wages when filing for July-September) or using a non-standard format, which applies payments to the wrong tax period.
ApronPrep auto-fills 17 of 21 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Misreporting Total Wages as Taxable Wages
Entering your restaurant's gross payroll (total wages) in the 'Taxable Wages' field instead of the amount subject to Unemployment Insurance (UI) contributions. In California, only the first $7,000 of each employee's quarterly wages is taxable for UI. This error leads to overpayment of contributions, generating a recalculation notice from the EDD that requires manual correction, adding 2–3 weeks to your compliance timeline. To avoid this, separate your total wages reported from your UI-taxable wages, ensuring the latter does not exceed $7,000 per employee per year.
2. Using Inaccurate FEIN or EDD Account Number
Entering a typo in your Federal Employer Identification Number (FEIN) or the EDD-assigned 7-digit payroll tax account number. Even a single digit error prevents the EDD's system from matching your report to your account, triggering an immediate rejection and a 'report not found' notice. This stops your timely filing credit and risks penalty assessment. Double-check these numbers against your official EDD 'Notice of Registration' letter or prior quarter's confirmation before submission.
3. Omitting or Misclassifying New Hires
Failing to report wages for employees hired mid-quarter or incorrectly listing them under a prior employer's EDD account. Every new hire, even if they only worked one shift, must be added to your report with their correct Social Security Number, name, and start date. Omitting them violates California’s new hire reporting law and leads to penalties separate from UI contribution errors. Maintain a real-time payroll roster to ensure all employees active during the quarter are included.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 17 of 21 fields from one compliance interview.
No credit card required
Quarterly Contribution and Wage Report by City in California
| City | Fee Range | Timeline |
|---|---|---|
| Los Angeles | ||
| San Diego | ||
| San Jose |
Timeline: Varies
Gather Quarterly Payroll and Employee Data
Compile all payroll records for the quarter, including total wages, taxable wages, tips reported, and California Unemployment Insurance (UI) contributions paid for each employee. You'll need each employee's full name, Social Security Number, and quarterly earnings. Missing or mismatched employee information (especially SSN) is a primary reason for processing holds by the EDD.
File Your Quarterly Wage Report (DE 9) and Contribution Return (DE 9C)
Submit both required forms to the California Employment Development Department (EDD). The DE 9 reports employee wages, and the DE 9C reports employer UI and SDI contributions. File electronically through the EDD's e-Services for Business portal—this is mandatory for most employers. Paper filers risk significant processing delays. Ensure the total wages on the DE 9 match the taxable wages on the DE 9C.
Review Confirmation and Await EDD Processing
After submission, you will receive a confirmation number from the EDD e-Services portal. Keep this for your records. The EDD processes returns to verify wage totals and contribution calculations. This is not an approval step for the report itself, but the system will flag discrepancies. Most routine electronic filings are processed within the EDD's system within 5-10 business days.
Where to Apply
Applications go to the California department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in California.
ABC Local Control Application
local
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Alcohol Server Training Certification (RBS)
state
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing times for the Quarterly Contribution and Wage Report can vary significantly based on the California Employment Development Department's (EDD) workload and the complexity of your filing. While most electronic submissions are processed internally within a few weeks, the critical timeline is set by law — reports are due by the last day of the month following the end of each calendar quarter. Failure to meet these deadlines triggers immediate penalties, so restaurant owners must file before the due date, not when they expect a confirmation. Contact EDD for current processing estimates.
The California EDD does not charge a government filing fee for submitting the Quarterly Contribution and Wage Report. However, this report calculates your contributions for state payroll taxes, including unemployment insurance and employment training taxes, which are separate, mandatory payments. It's a critical component of your broader employer tax obligations, which start with the California Employer Registration for Unemployment Insurance. Not legal advice — verify tax obligations with the EDD.
No, the Quarterly Contribution and Wage Report is not a permit that can be transferred; it is a recurring tax filing tied to your business's Employer Identification Number (EIN) or California state employer account number. If you move your restaurant within San Jose, you must update your business address with the EDD for all future reports, but the filing requirement and account remain continuous. A change in business structure may require a new registration. Always ensure your address is current to avoid missed notices and penalties.
You do not renew this report; you file it quarterly, four times per year. The due dates are fixed: reports for wages paid in January-March (Q1) are due April 30th; April-June (Q2) due July 31st; July-September (Q3) due October 31st; and October-December (Q4) due January 31st of the following year. This is a perpetual requirement for as long as you have employees and maintain your state employer account, which is established through the California Employer Withholding Tax Registration.
There is no physical inspection for the Quarterly Contribution and Wage Report itself. The "inspection" is a data audit conducted by the EDD. They review your filed reports against your payroll records to verify wage totals, employee count, and tax calculations. Discrepancies can trigger a formal audit, resulting in assessments for back taxes, penalties, and interest. Maintaining accurate payroll records, often started with your Application for Employer Identification Number, is essential for passing this review.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For California specifically, we have analyzed compliance dossiers for 3 cities (Los Angeles, San Diego, San Jose), generating Rich FILs (Form Intelligence Layers) with 21 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
- Los Angeles — Department of Unemployment Assistance / Employment Security
This Form Is One of 60+ Requirements.
ApronPrep discovers every permit your city requires — including the ones generic checklists miss. Pick your city for the complete package.