When is the employer required to submit the DE-6 form?

The requirement to submit the DE-6 form, which is the California Employer's Quarterly Wage Reports, occurs at the end of the quarter following the payment period. This form collects essential data regarding the wages paid to employees and is used for various state tax requirements, including unemployment insurance.

Quarterly submissions are necessary because they allow the state to track wage trends and unemployment insurance contributions regularly, ensuring that the data reflects the most up-to-date information about employment status and compensation within the state. By aligning the reporting to a quarterly schedule, employers can ensure their reports capture all changes in workforce and wages systematically.

Other options don’t align with the established reporting schedule required by the California Employment Development Department (EDD). Monthly submissions would be too frequent, whereas submitting by the end of the fiscal year or before hiring new employees does not fit the State's regulatory framework for wage reporting. This structured timeline helps maintain a consistent and manageable reporting process for both employers and state agencies.