{"id":392,"date":"2021-01-06T00:20:51","date_gmt":"2021-01-06T08:20:51","guid":{"rendered":"https:\/\/business.sbceo.org\/memos\/?p=392"},"modified":"2021-01-12T08:23:51","modified_gmt":"2021-01-12T16:23:51","slug":"2021-publication-de-44-california-employers-guide","status":"publish","type":"post","link":"https:\/\/business.sbceo.org\/memos\/?p=392","title":{"rendered":"2021 Publication DE-44 California Employer\u2019s Guide"},"content":{"rendered":"<p>Attached is the 2021 Publication DE-44 California Employer\u2019s Guide from the State of California Employment Development Department (EDD).<br \/>\nThe DE231TE &#8211; Types of Employment and DE231TP &#8211; Types of Payments sections are on separate information sheets instead of in the Employer\u2019s Guide. <a href=\"https:\/\/www.edd.ca.gov\/payroll_taxes\/forms_and_publications.htm\">www.edd.ca.gov\/payroll_taxes\/forms_and_publications.htm<\/a><br \/>\nOur payroll system uses the exact calculation method described by the monthly payroll period tables to calculate state income tax withholding on pages 40 \u2013 48.<br \/>\nEmployees 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.<br \/>\nTopics of interest in the 2021 California Employer\u2019s Guide include:<br \/>\nPage 8            Who is an Employee in California? 8             ABC Test &#8211; Employee or Independent Contactor 11          What are Wages? 13          Wages Subject to Withholding 14          Employer Obligation for W-4 &#038; DE-4 40          State Income Tax Withholding Tables 52          New Hire Reporting Requirement 84          Unemployment Insurance Benefits 101        Information and Assistance Contact List<br \/>\n If you have questions about this subject, please contact Myron Porter at 964-4711 x 5280.<br \/>\nRegards,<br \/>\nSchool Business Advisory Services Team Santa Barbara County Education Office<\/p>\n<div class=\"postie-attachments\"><a href=\"https:\/\/business.sbceo.org\/memos\/wp-content\/uploads\/2021\/01\/de44.pdf\"><img src='https:\/\/business.sbceo.org\/memos\/wp-content\/plugins\/postie\/icons\/silver\/pdf-32.png' alt='pdf icon' \/> de44.pdf<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Attached is the 2021 Publication DE-44 California Employer\u2019s Guide from&hellip;<a href=\"https:\/\/business.sbceo.org\/memos\/?p=392\" class=\"more-link\"><span class=\"more-button\">Continue reading<span class=\"screen-reader-text\">2021 Publication DE-44 California Employer\u2019s Guide<\/span><\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-392","post","type-post","status-publish","format-standard","hentry","category-payroll"],"_links":{"self":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts\/392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=392"}],"version-history":[{"count":1,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts\/392\/revisions"}],"predecessor-version":[{"id":414,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=\/wp\/v2\/posts\/392\/revisions\/414"}],"wp:attachment":[{"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/business.sbceo.org\/memos\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}