DE 1PE Rev. 9 (4-06) (INTERNET)
Page 1 of 2
Employer Account No.:
Employer to Complete:
Employment Development Department
Taxpayer Assistance Center
Attn: Specialized Coverage Desk
P.O. Box 2068
Rancho Cordova, CA 95741-2068
SELECTION OF FINANCING METHOD; ELECTION TO COVER EXCLUDED SERVICES FOR
UNEMPLOYMENT INSURANCE PURPOSES ONLY BY A PUBLIC ENTITY OR INDIAN TRIBE
Services performed in the employ of a Public Entity or Indian Tribe are subject to the compulsory
provisions of the California Unemployment Insurance Code for unemployment insurance purposes.
The Code provides that such Public Entities or Indian Tribes may select one of two methods of financing
the cost of benefits for unemployment insurance. The Public Entity or Indian Tribe may also elect to cover
certain types of services which are excluded from compulsory coverage.
SELECTION OF FINANCING FOR UNEMPLOYMENT INSURANCE (check only one):
A. Payment of contributions by the regular contribution rate method.
B. Prorated cost of benefits paid. Section 803(b)(1) California Unemployment Insurance
Code. Your election will take effect on the first day of the calendar quarter in which the
election is filed.
If you elect to finance costs of unemployment insurance benefits under method “B,” your election
may only be cancelled during January of any year after it has been in effect for two complete
calendar years. However, Section 803(g)(2) requires the Department to terminate all such elections
of any Indian tribe that is more than 90 days delinquent in the payment of contributions, bonds,
advances, reimbursements, or applicable penalties or interest. Please see the enclosed DE 1378F
for your potential liability under method