What would happen if an employer fails to file the DE-6 form?

When an employer fails to file the DE-6 form, which is the Employer's Quarterly Wage Report in California, the consequence is that they may face penalties from the Employment Development Department (EDD). This form is critical for reporting wages paid to employees and for the accurate calculation of unemployment insurance taxes, disability insurance, and other contributions.

The penalties are in place to encourage compliance with state regulations regarding payroll reporting. They can vary in severity depending on the duration of non-compliance and the specific circumstances surrounding the failure to file.

The other outcomes described in the other options do not accurately reflect the consequences of not filing the DE-6 form. For instance, there is no provision for automatic tax refunds simply because the employer failed to file the report. Automatic termination of employees does not occur as a direct result of failing to submit wage reports, nor is there an automatic requirement for an additional quarterly report just because the DE-6 form was not filed. Instead, the employer would need to rectify the situation by filing the missing report to avoid or minimize potential penalties.