Permit guides › Los Angeles › LA-BF-04
EDD Employer Registration (state payroll account): Los Angeles restaurant guide
California EDD
What it is
Registers you for California payroll taxes and gives you the 8-digit employer payroll tax account number.
When a restaurant needs it
Within 15 days after you pay more than $100 in wages in a calendar quarter.
How to apply
Register in EDD e-Services for Business (or mail form DE 1).
Documents you’ll need
- EIN
- Entity and owner/officer details
- Date wages first paid
- Business address and payroll contact
Fee
No registration fee
Processing time
Online registration is immediate once your account is verified; mailed forms take 10–14 days
Renewal
None; file payroll tax returns quarterly
Who files
The owner or the payroll provider/accountant may register.
Good to know
Wages include the cash value of meals provided to staff. California also requires workers' compensation insurance for any employee — buy it before the first shift.
Official source
EDD — am I required to register as an employer?
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Last reviewed 2026-10-06. Guidance only, not legal advice.