About This Book
California Employer's Guide (DE 44) – 2026 Overview
The DE 44 is an annual publication from California's Employment Development Department (EDD) covering state payroll tax compliance, contribution rates, withholding schedules, and fringe benefit values.
Key Updates for 2026
- Digital Transition: As of January 2026, the DE 44 is distributed primarily as an online PDF (available 24/7), ending standard paper distribution. Printed copies can still be requested, with a 2–4 week delivery window.
- Core Content: The guide covers state payroll tax requirements, reporting deadlines, wage reporting rules, and electronic filing through EDD's e-Services for Business portal.
2026 California Payroll Tax Rates & Limits
| Tax | Rate | Taxable Wage Limit |
|---|---|---|
| Unemployment Insurance (UI/SUI) | 3.4% (new employers, first 2–3 years) | $7,000 per employee |
| Employment Training Tax (ETT) | 0.1% (employer-paid) | $7,000 per employee |
| State Disability Insurance (SDI/PFL) | 1.3% (employee-withheld) | No limit |
| Personal Income Tax (PIT) | 1%–12.3% progressive; +1% Behavioral Health Services Tax on income over $1M | N/A |
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