The California Employer Development Department (EDD) has revised Publication DE-44, its 2018 Employer’s Guide, which details reporting and withholding requirements for employers who pay employees in the State of California.
There is only one substantive revision to this publication – it now includes information pertaining to the Electronic Reporting and Payment Mandate that went into effect January 1, 2018. According to this mandate, employers must electronically submit employment tax returns, wage reports, and payroll tax deposits to the EDD electronically. Previously, this mandate only applied to employers with 10 or more employees; it now applies to all employers.
