EDD DE 44: California Employer's Guide

Note: For more information on your posting requirements, visit the California Tax Service Center (taxes.ca.gov). Taxpayer Assistance Center 1-888-745-3886 11 DE 44 Rev. 52 (4-26) (INTERNET) Page 19 of 132 Additional Requirements Notices you prepare must include the following information. The sample provided meets these requirements: Notice to Employee as to Change in Relationship (Issued pursuant to provisions of section 1089 of the California Unemployment Insurance Code.) Name SSN 1. You were/will be laid off/discharged on , 20 (Date) 2. You were/will be on leave of absence starting , 20 (Date) 3. On , your employment status changed/will change as follows: (Date) (Name of Employer) (By) Recordkeeping Employers must keep payroll records for at least four years. If you believe that you are not a subject employer or that your employees are exempt, state law requires you to maintain records of payments to service providers for at least eight years in case of an employment tax audit. Your records must accurately reflect all workers employed, no longer employed, on a leave of absence, and independent contractors. Records must include the following information for each worker: • Full name (first name, middle initial, and last name). • Social Security number. • Date hired, rehired, or returned to work after a temporary layoff. • Last date services were performed. • Place of work. • Monies paid: ▪ Dates and amounts of payment. ▪ Pay period covered. • Cash or cash value of in-kind wages such as meals, lodging, bonuses, gifts, and prizes, showing the nature of the payment, the period that the services were performed, and the type of special payment made. • The amounts withheld from employee wages. (Note: You may be required to make withholding deposits. Refer to Withholding Deposits on page 60.) • Disbursement records showing payments to workers. • Other information necessary to determine payments to workers. If you have any questions, refer to the Information Sheet: Employment Tax Audit Process (DE 231TA) (PDF) (edd.ca.gov/pdf_pub_ctr/de231ta.pdf) or contact the Taxpayer Assistance Center at 1-888-745-3886. DE 44 Rev. 52 (4-26) (INTERNET) 12 Taxpayer Assistance Center 1-888-745-3886 Page 20 of 132  Additional Requirements Earned Income Tax Credit Information Act The refundable California Earned Income Tax Credit (California EITC) and other state and federal antipoverty credits are available to low-income working individuals who earned wage income subject to California withholding