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 learn what they need to do under California’s employment tax laws. Use these guides as a reference to stay informed and compliant throughout the year.

• California Employer's Guide (PDF)
• Household Employer's Guide (PDF)

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

Go Digital

Access the most up-to-date versions of the guides online 24/7, complete with the latest updates and digital links. Use the links below to view or download.

If you prefer a printed version, you can request a copy on the Online Forms and Publications page. Please allow 2-4 weeks for orders to arrive.

Employer's Guides - Historical

California Employer's Guide (DE 44)

• 2025 California Employer's Guide - Rev. 51 (1-25) (PDF) 
• 2024 California Employer's Guide - Rev. 50 (1-24) (PDF) 
• 2023 California Employer's Guide - Rev. 49 (1-23) (PDF)
• 2022 California Employer's Guide - Rev. 48 (1-22) (PDF)

Household Employer's Guide (DE 8829)

• 2025 Household Employer's Guide - Rev. 45 (1-25) (PDF)
• 2024 Household Employer's Guide - Rev. 44 (1-24) (PDF)
• 2023 Household Employer's Guide - Rev. 43 (1-23) (PDF)
• 2022 Household Employer's Guide - Rev. 42 (1-22) (PDF)