EDD Statement of Charges to Reserve Account
The EDD Statement of Charges to Reserve Account (DE 428T) provides important information about Unemployment Insurance charges for employers. It details charges incurred over a one-year period, which affects employers' UI contribution rates. This document is essential for understanding the financial implications of UI benefits paid to employees.
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How do I fill this out?
To fill out this form, start by gathering the required information including claimant details and charge amounts. Carefully review each section, ensuring all entries are accurate and complete. Once filled, verify the details before submission to prevent delays.

How to fill out the EDD Statement of Charges to Reserve Account?
1
Gather claimant information and charge details.
2
Complete each section of the DE 428T form.
3
Verify all entries for accuracy.
4
Submit the completed form via the appropriate method.
5
Keep a copy for your records.
Who needs the EDD Statement of Charges to Reserve Account?
1
Employers filing for Unemployment Insurance benefits due to employee claims.
2
HR departments needing to manage UI costs effectively.
3
Business owners tracking their reserve account charges.
4
Financial analysts reviewing impact on company contributions.
5
Individuals studying workforce benefit distributions.
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What are the instructions for submitting this form?
To submit your DE 428T form, you can use the EDD e-Services for Business available online. Alternatively, mail the completed form to the Employment Development Department, Contribution Rate Group, PO Box 826831, Sacramento, CA 94230-6831. For any inquiries, contact the EDD at 1-916-653-7795 for assistance.
What are the important dates for this form in 2024 and 2025?
Important dates for the DE 428T include annual filing deadlines for Unemployment Insurance charges. Typically, forms are required to be submitted by July 31st for the preceding year. Always verify dates on the EDD website to ensure compliance.

What is the purpose of this form?
The DE 428T form serves to inform employers about Unemployment Insurance benefit charges that impact their reserve accounts. This document plays a crucial role in calculating the employer’s contribution rates for the upcoming year based on benefits paid out to claimants. Understanding this form helps employers manage their financial obligations regarding UI benefits effectively.

Tell me about this form and its components and fields line-by-line.

- 1. Claimant Social Security Number: The social security number of the claimant associated with the charges.
- 2. Charge Amount: The total amount charged to the employer’s reserve account.
- 3. Employer Information: Details pertaining to the employer filing the claim.
- 4. Claim Date: The date on which the claim for benefits was established.
- 5. Protest Information: Details regarding any protests against the charge amount.
What happens if I fail to submit this form?
Failure to submit the DE 428T can result in unreported charges, which may affect future Unemployment Insurance rates. Employers might face penalties or have difficulty contesting inaccurate charges. It is crucial to submit the form timely to avoid these issues.
- Unreported Charges: Not submitting the form may lead to unaccounted benefit charges.
- Increased Contribution Rates: Failure to report accurately can result in higher future UI contribution rates.
- Penalty Risks: Late or missing submissions could incur penalties from EDD.
- Inaccurate Accounting: Without this form, businesses may struggle to manage their UI costs.
- Discrepancies in Benefits: Non-submission might create discrepancies in reported benefits for claimants.
How do I know when to use this form?

- 1. Annual Reporting: Used for annual report of Unemployment Insurance charges.
- 2. Calculating Contribution Rates: Aids in determining the employer’s future contribution rates.
- 3. Claimant Benefit Overview: Provides detailed information on benefits paid to claimants.
- 4. Compliance Documentation: Serves as documentation for compliance with EDD regulations.
- 5. Financial Analysis: Helps in assessing the financial impact of claims on the business.
Frequently Asked Questions
What is the DE 428T form?
The DE 428T is a Statement of Charges to Reserve Account, detailing Unemployment Insurance charges for employers.
Who needs to fill out the DE 428T?
Employers who pay Unemployment Insurance benefits must file this form to track charges.
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Are there any filing deadlines for the DE 428T?
Yes, be sure to submit the form within the specified deadlines to avoid issues.
What happens if I submit inaccurate information?
Incorrect entries may delay processing or result in incorrect charges.
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While you can edit and download, please make sure to keep copies for your records.
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