LBExamSource
California Employer's Guide, DE 44
2026 edition, Rev. 52 (4-26). How an employer registers, withholds, deposits and reports the four California payroll taxes.
This is not law
Department guidance on registering as an employer and on the four state payroll taxes: who withholds what, when a deposit is due, and which forms are filed. It is not law: it explains the Unemployment Insurance Code and cites it. Every rate and wage limit in it belongs to the year on its cover.
- Cited as
- California Employer's Guide, DE 44
- Pages
- 132
- Official copy
- PDF from the publisher
Why the wording is not on this page
The wording belongs to its publisher, State of California, so this page carries what the document is, which edition it is, and a link to the official copy. Reproducing it here would put a second copy of somebody else's document on the internet, and a second copy is the one that goes stale.
How a question cites it
A citation naming this document carries the form number, the year on its cover and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. Every claim a question makes about it is checkable in the copy linked above.