This tutorial will show you how to protest your UI rate on the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088).
On an annual basis, the EDD notifies tax-rated employers of their Unemployment Insurance (UI) rate, State Disability Insurance (SDI) rate, and Employment Training Tax (ETT) through the DE 2088.
It is important to review your statement to ensure that the information provided is correct. You may protest any of the information contained in the notice, except SDI and ETT, if you disagree.
For more information, please refer to the Explanation of the Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088C) or Information Sheet: California System of Experience Rating (DE 231Z).
e-Services for Business
We will begin at the e-Services for Business home page. This is the e-Services for Business home page.
Select the Employment Tax link for the account for which you would like to protest the UI rate.
This is the Account home page. Select “Show All” next to the I Want To menu.
This page displays all of the actions you can take for this employer payroll tax account.
Protest UI Rate
Select the Protest UI Rate link.
Select a Rate Period
This is the first page of the UI Rate protest. Select the Rate Period for the UI rate you are protesting. For this example, we select the period of 01-Jan-2019. Enter the Letter ID for the DE 2088 you are protesting. Select Next to continue.
Main Item Selection
This is the Main Item Selection page which displays commonly protested items from the DE 2088. Here you may select the items pertaining to your protest and the reason for protest. If the items displayed are not applicable, you may select Next to continue to the following screen for additional item selections. For this example, we select UI Contribution Rate and enter
one item on the DE 2088 must be selected prior to submission. Select Next to continue. Note: at least one item on the DE 2088 must be selected prior to submission.
Credit Item Selection
This is the Credit Item Selection screen which displays items credited to your reserve account. Here you may select the credit items pertaining to your protest. If the items displayed are not
applicable, you may select Next to continue to the following screen for additional item selections. For this example, we select Previous Reserve Balance and UI Contributions and enter a reason for the protest. Select Next to continue.
Charge Item Selection
This is the Charge Item Selection screen which displays items charged against your reserve account. Here you may select the charge items pertaining to your protest. If the items displayed are not applicable, you may select Next to continue to the following screen. For this example, we will not protest any additional items. Select Next to continue.
Supporting Documents
You may attach supporting documentation to your protest here. Select Attach Supporting Documents.
Select Choose File to locate the supporting documents you want to import.
Select the file name, then select Open to import the attachment. In the Description field, enter a description of the file. Select Save to continue.
Now you can see the attachment that has been imported. You may view the file to ensure the correct file was imported by selecting the file name hyperlink. Select Next to continue.
Untimely Protest
Answer Yes or No to the question, Are you submitting an untimely protest? For this example, we select No. Select Next to continue.
Summary
Review the information displayed in the Summary, then select Next to continue.
Declaration
You must complete the Declaration page. On this page, you declare that the information herein is true and correct. When the information is completed, select Submit to continue.
Confirmation
This is the confirmation page telling you that your protest has been submitted. Make note of your confirmation number or print a copy for your records. Select Ok to continue.
Thank you for taking the time to watch this tutorial on how to protest your UI rate on e-Services for Business.
Be sure to view our other tutorials demonstrating how to protest a benefit charge, file a tax return or wage report, and the many other actions available in e-Services for Business. Other resources are available at edd.ca.gov or by calling the Taxpayer Assistance Center at 1-888-745-3886.