As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.
Updated to reflect federal income tax withholding changes for expatriates and nonresident aliens due to the new federal Form W-4, effective January 1, 2020.
As mandated by the Internal Revenue Service, an employer must use IRS Form 8994 to claim a business tax credit for providing paid family and medical leave.