What form must California employers use to report employee earnings and payroll tax withholding every quarter?

To report employee earnings and payroll tax withholding every quarter in California, employers must use the DE-9 form. This form is specifically designed for California employers to report quarterly wages and the amounts withheld for state payroll taxes, including Unemployment Insurance and Employment Training Tax.

The DE-9 form helps employers comply with California state tax regulations by providing the necessary information about the wages paid to employees during the quarter, as well as the payroll tax contributions. It's essential for maintaining proper payroll records and ensuring that the correct taxes are deposited with the state.

In contrast, the W-2 form is used at the end of the year to report an employee's annual wages and the taxes withheld to both the employee and the IRS. The DE-6 is used to report Details of Wages and Withholdings during a quarter, but it is not the primary form for payroll tax reporting in California. The 1040 form is a federal income tax return for individuals, not related to employer quarterly reporting requirements.