California Employer's Guides

The California Employer’s Guide (DE 44) and the Household Employer’s Guide (DE 8829) are published each year to help employers understand their rights and responsibilities.

• California Employer's Guide
• Household Employer's Guide

Note: You can quickly access this year’s contribution rates, withholding schedules, and meals and lodging values by selecting California Withholding Schedules.

Go Digital

Many employers are saving time,  reducing clutter, and helping the environment by using digital versions of the guides.

If you currently get a paper copy, you can change your preference at any time by selecting Annual Mailing Preference and submitting your request. The Annual Mailing includes one paper copy, which will be mailed to the address you provided. If you need more than one paper copy, you can order extra copies through Online Forms and Publications. Please allow 2-4 weeks for orders to arrive.

Note: You can update your account and verify or change your address in one of two ways:

• Access your account through our e-Services for Business.
• Complete and mail the Commercial Employer Account Registration and Update Form (DE 1).

Updates made after October may not start immediately because of our annual mailing cycles.

Employer's Guides - Historical

California Employer's Guide (DE 44)

• 2024 California Employer's Guide - Rev. 50 (1-24) 
• 2023 California Employer's Guide - Rev. 49 (1-23)
• 2022 California Employer's Guide - Rev. 48 (1-22)
• 2021 California Employer's Guide - Rev. 47 (1-21)

Household Employer's Guide (DE 8829)

• 2024 Household Employer's Guide - Rev. 44 (1-24)
• 2023 Household Employer's Guide - Rev. 43 (1-23)
• 2022 Household Employer's Guide - Rev. 42 (1-22)
• 2021 Household Employer's Guide - Rev. 41 (1-21)