California Unemployment Insurance
General administration:
Employment Development Department
800 Capital Mall, MIC 40
Sacramento, CA 95814-6497
916-654-7401
Register as employer by filing Form DE 1 (Registration Form for Commercial Employers):
Employment Development Department
Tax Status & Exam Group, MIC 28
PO Box 826880
Sacramento, CA 94280-0001
916-654-7041
Report quarterly wages and contributions by filing Form DE 6 (Report of Wages) by the last day of the month following end of quarter:
Employment Development Department
PO Box 826288
Sacramento, CA 94230-6288
916-255-1965
Furnish annual summary statements of wages and contributions on Form DE 7 (Annual Reconciliation Return):
State of California
Employment Development Department
PO Box 826286
Sacramento, CA 94230-6286
Experience rating formula, base, and rates
Reserve ratio formula
Wage base is $7,000 for 2007 and 2008
Rates range from
1.5% to 6.2%, not including Employment Training Fund contribution of 0.10%
Contribution rate Schedule F+
New employers use 3.40%S
