California Employer 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.

Open or Save the Guides Online (Recommended)

Both the DE 44 and DE 8829, for the current year, are available online. You may need to download the no cost Adobe Reader to view and print linked documents. You can open or save a PDF copy by selecting one of the following links:

You can also refer to the archive of previous Employer Guides .

Order a Paper Copy

You can order a copy of one of the guides on our Online Forms and Publications. Allow 2-4 weeks for orders to arrive.

Note: Change your mailing preference for a paper copy.

The DE 44 and DE 8829 are no longer automatically mailed to employers. If you would like to receive a mailed paper copy of a guide annually in December of each year, update your Annual Mailing Preference with us.

Learn more about changing your mailing preference in our Employer’s Guide FAQs.

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.