You must report independent contractor information to the EDD within 20 days of the scenario which occurs first: making payments totaling $600 or more or entering into a contract for $600 or more, or with an independent contractor in any calendar year. Businesses that transmit electronically must submit 2 monthly reports that are not less than 12 days and not more than 16 days apart. Independent contractors should only be reported once per calendar year for any new or ongoing contracts. No report should be submitted if there are no independent contractors to report.
You are required to provide the following information:
Service-recipient (business or government entity):
- Federal Employer Identification Number (FEIN)
- California employer payroll tax account number (if applicable)
- Business or government entity name, address, and phone number
- Social Security number (SSN) (if no FEIN or California employer payroll tax account number)
Service-provider (independent contractor):
- First name, middle initial, and last name
- Social Security number
- Address
- Start date of contract (if no contract, date payments equal $600 or more)
- Amount of contract, including cents (if applicable)
- Contract expiration date (if applicable)
- Ongoing contract (check box if applicable)
