Attached is the 2021 Publication DE-44 California Employer’s Guide from the State of California Employment Development Department (EDD).
The DE231TE – Types of Employment and DE231TP – Types of Payments sections are on separate information sheets instead of in the Employer’s Guide. www.edd.ca.gov/payroll_taxes/forms_and_publications.htm
Our payroll system uses the exact calculation method described by the monthly payroll period tables to calculate state income tax withholding on pages 40 – 48.
Employees with a taxable wage of less than $1,272 may not have state income tax withheld. See table 1 Low Income Exemption of the CA Method B Tax Tables.
Topics of interest in the 2021 California Employer’s Guide include:
Page 8 Who is an Employee in California? 8 ABC Test – Employee or Independent Contactor 11 What are Wages? 13 Wages Subject to Withholding 14 Employer Obligation for W-4 & DE-4 40 State Income Tax Withholding Tables 52 New Hire Reporting Requirement 84 Unemployment Insurance Benefits 101 Information and Assistance Contact List
If you have questions about this subject, please contact Myron Porter at 964-4711 x 5280.
Regards,
School Business Advisory Services Team Santa Barbara County Education Office
de44.pdf