REPORT OF INDEPENDENT CONTRACTOR(S) - 2200.5

Reporting on Independent Contractors

California's Unemployment Insurance Code section 1088.8 requires businesses and government entities to report specified information to the Employment Development Department (EDD) on independent contractors.  The information gathered as a result of this report assists EDD in locating parents delinquent in child support obligations.

Click here to access the Report of Independent Contractors (DE 542)

Due Dates

Departments must report to EDD within twenty (20) days of either making payments totaling $600 or more OR entering into a contract for $600 or more with an independent contractor in any calendar year, whichever occurs first.

How to Report

Reports must be submitted online to EDD or mailed to:

Employment Development Department

P.O. Box 997350 MIC 96

Sacramento, CA 95899-7350

Questions

Departments with questions regarding independent contractor determinations should contact either their department's human resources section or EDD for assistance.  Departments should also review Government Code, Section 19130(c) for compliance.

Additional Information

Click here for additional information located on EDD's web page.