Required Notices and Pamphlets
Posting Requirements
Once an employer registers with EDD, they receive a notice to post, which informs their employees of their rights under the Unemployment Insurance (UI), State Disability Insurance (SDI), and Paid Family Leave (PFL) programs. This notice must be posted in a prominent location that is easily seen by the employees. Employers receive the following notice if they are subject to:
- UI, SDI, and PFL - Notice to Employees (DE 1857A)
- UI only - Notice to Employees - Unemployment Insurance Benefits (DE 1857D)
- SDI and PFL only - Notice to Employees (DE 1858)
Notices and Pamphlets
Employers must provide a copy of the following notice and pamphlets to each employee when appropriate:
- Notice to Employees (DE 35) informs employees that their employer is required to send copies of Employee’s Withholding Allowance Certificate (Form W-4 [federal] or DE 4 [state]) to the Franchise Tax Board (FTB) if the certificate meets certain conditions. Please refer to "Marital Status, Withholding Allowances, and Exemptions (Form W-4 and DE 4)" in the California Personal Income Tax Withholding section of the California Employer’s Guide (DE 44) for further information.
- The following pamphlets explain employees' benefit rights:
- For Your Benefit - California's Programs for the Unemployed (DE 2320) – Provides information on UI, DI, PFL, and Job Service benefits available to the employee.
- State Disability Insurance Provisions (DE 2515) – This brochure outlines the SDI program.
- Paid Family Leave (DE 2511) – This brochure outlines the Paid Family Leave insurance program.
- Effective January 1, 2008, all employers are required to notify all of their employees of the federal Earned Income Tax Credit (EITC) more…
- Notice to Employee as to Change in Relationship - Written notice must be given immediately to employees of their discharge, layoff, leave of absence, or change in employment status. This sample meets the minimum requirements.
You may wish to prepare the employee notice in duplicate and keep a copy for your files. Notices prepared by the employer must include the information on the sample Notice to Employee as to Change in Relationship referenced above. - The Worker Adjustment and Retraining Notification Act requires certain employers to give affected employees at least 60 days written advance notice of any plant closing or mass layoff.
SUMMARY: Post the DE 1857 and provide a DE 35, DE 2320, DE 2511, and DE 2515 to each employee. Provide information about the federal Earned Income Tax Credit (EITC) to each employee within one week before or after providing them their W-2 or 1099. Provide the Notice to Employee as to change in Relationship and/or Worker Adjustment and Retraining Notification (WARN) notice, as applicable.
No written notice is required if it is a voluntary quit, promotion or demotion, change in work assignment or location (some changes in location require a WARN notice), or if work stopped due to a trade dispute.
For a more comprehensive list of Federal and State posting requirements, please visit the Posting Requirements For California Employers page on the California Tax Service Center Web site.