CSLB Law & Business ExamEmployment RequirementsMedium
An employer paid wages to employees during the second calendar quarter (April through June). Under EDD requirements, by what date must the employer file the quarterly wage and withholding report (DE 9)?
- AJuly 31
- BAugust 15
- CJuly 15
- DJune 30
Show answer & explanationAnswer & explanation
Correct answer: A. July 31
California employers must file the DE 9 (and DE 9C) quarterly report by the last day of the month following the end of the calendar quarter. For the second quarter ending June 30, the report is due by July 31.
Why the other options are wrong
- B. August 15 is beyond the required filing window and would be considered late.
- C. July 15 is not the EDD's quarterly filing deadline.
- D. June 30 is the end of the quarter itself, not the filing deadline.
EDD Quarterly Reporting (DE 9)
California employers must file quarterly wage and withholding reports (DE 9/DE 9C) with EDD by the last day of the month following the end of each calendar quarter.
- Quarters end March 31, June 30, September 30, and December 31.
- Reports are due the last day of the following month (e.g., April 30, July 31, October 31, January 31).
- Late filing can result in penalties and interest.
Memory trick: One month grace after each quarter's close.