LBExamSource
California Employer's Guide, DE 44
The California Employer's Guide, DE 44, explains how an employer registers, withholds, deposits and reports the four state payroll taxes, and this is the 2026 edition, Rev. 52 (4-26). Questions cite it in two exam sections: Business Finances and Employment Requirements. It is department guidance rather than law.
This is not law
Department guidance on registering as an employer and on the four state payroll taxes: who withholds what, when a deposit is due, and which forms are filed. It is not law: it explains the Unemployment Insurance Code and cites it. Every rate and wage limit in it belongs to the year on its cover.
- Cited as
- California Employer's Guide, DE 44
- Pages
- 132
- Official copy
- PDF from the publisher
Why the wording is not on this page
This is a public document, and nothing here holds its wording back. The corpus reads it page by page from the official copy, and a citation names a page of it, so this page says what the document is, which edition it is, and links that copy.
How a question cites it
A citation to this document carries the form number, the year on its cover and the page number, an exact quote, and the anchor of the page it is on, which counts the pages of the file and not the numbers printed on them. You can check every claim against the copy linked above.
What on this site rests on it
Free practice questions citing this source: