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.

Open or Save the Guides Online (Recommended)

The DE 44 and DE 8829 are available online. You may need to download the no cost Adobe Reader to view or print the documents. To open or save a PDF copy, select one of the following links:

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

Go Digital

Join the many employers taking advantage of going paperless, save time and space, while helping to preserve the environment. If you’re currently receiving a paper copy, you can opt-out on e-Services for Business.

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

Order a Paper Copy

You can order a copy of the DE 44 or DE 8829 on our Online Forms and Publications. Allow 2-4 weeks for orders to arrive.

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.