California Employers Guide (DE 44)

The California Employment Development Department published the 2023 California Employer’s Guide to help taxpayers to understand their rights and responsibilities as an employer. The guide provides information on: 1) employer, employee, wages, payroll taxes, and registration procedures; 2) the 2023 forms, due dates, withholding schedules, payroll tax rates; 3) employers subject to individual income taxes; 4) electronic filing and payment requirements; and 5) unemployment insurance benefits and the State Disability Insurance program.