California recently released the 2023 California Employer’s Guide (DE 44) and the 2023 Household Employer’s Guide (DE 8829). The “Household Employer’s Guide” has been renamed to “California Employer’s Guide”. A summary of key changes is noted below.
To make an adjustment to incorrect UI, ETT, SDI, and/or PIT after DE 9 was filed, file a DE 88 for additional amount due, not just a DE 9ADJ with the correct information.
If an employer pays more than $1,000 in wages in a calendar year, and then starts paying employees less than $750 in the following quarters, the employer must continue withholding SDI tax and unemployment tax through December of the following year. Information on penalties has been updated.
Delinquency dates changed for DE 3BHW (Employer of Household Workers Quarterly Report of Wages and Withholdings), DE 88 (Payroll Tax Deposit), DE 9 (Quarterly Contribution Return and Report of Wages), and DE 9C (Quarterly Contribution Return and Report of Wages Continuation).