EDD Employer Registration (state payroll tax account): San Francisco restaurant guide
California EDD
What it is
Registers you for California payroll taxes (unemployment insurance, employment training tax, disability insurance and income tax withholding) 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 — wages include the value of staff meals.
How to apply
Create an e-Services for Business account, choose 'New Employer' and complete the registration; a mailed form DE 1 takes 10–14 days.
Documents you’ll need
- EIN
- Entity and owner/officer details
- Date wages first paid
- Business address and payroll contact
Good to know
Most owners let their payroll provider register and file. Taxpayer Assistance Center: 1-888-745-3886.
Official source
EDD — am I required to register as an employer? · EDD e-Services for Business
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.