California Updates DE 44, Employer Guide, For 2018

California's Employment Development Department recently updated DE-44, the California Employer's Guide, for 2018.  The following changes have been made:

  • All returns, wage reports, and tax deposits must be filed online with the EDD.  This is a change from last year where employers with less than 10 employers could file by paper.
  • The 2018 State Disability Insurance withholding rate is 1%; the SDI taxable wage limit is $114,967 per employee per year; the 2018 DI/PFL max weekly benefit amount is $1,216.
  • The list of forms to give to employees in the flow chart available on page 5 has been changed, with Form W-4/DE 4 to be used in place of form DE 35.
  • The delinquent date for first quarter filings of DE 9s and DE 9Cs has been changed from May 1 to April 30.
  • The values of meals and lodgings has increased.
  • Changes have been made to the Withholding Schedule Tables for both Method A and B.
  • Employers may now file Reports of Independent Contractor(s), DE 542, online on e-Services for Business.
  • The pay roll tax deposit due date has been changed from May 1 to April 30 for 1st quarter deposits.
  • The San Diego phone number for inquiries regarding the Employment Training Panel has changed to 1(858)300-6448.

To read the Employer's Guide in full, please follow the link.

Author

Nicolette Chasse

Nicolette Chasse is a Junior Regulatory Counsel at Sovos Compliance. Her main areas of focus are Automatic Exchange of Information (AEOI) reporting under FATCA and CRS and 1099 Federal Withholding Reporting. Nicolette received her B.A. at Trinity College and her J.D. at Penn State’s Dickinson School of Law. She is a member of the Massachusetts Bar.
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