> For state, I know there is income tax (PIT). What about
>> SDI and/or UI? I am confused by the description in DE-44.
> [....]
> There are no CA-specific "employer" taxes for self-employed.
> As such, you are not covered by unemployment, disability
> insurance (SDI), etc and do not pay those taxes.
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> [....] DE-44 clearly defines that employers
> are only those who pay wages.
Yes, I realized my mistake after posting. However, DE-44 does pay lip-service to the self-employed on page 110, where it states: "Self-employed individuals may elect to cover themselves for SDI and PFL benefits under provisions of the CUIC" [Calif Unemp Ins Code]. That raised two questions in my mind, both of which I think I've answered now. First, in light of the mention of the self-employed on page
110, how much more of DE-44 might apply to the self-employed? (Rhetorical.) Since a literal meaning of "self-employed" might be "employed by oneself", I reasoned that it is possible the state might see the self-employed as an employer of one, namely himself. (I know now that is not the case.) Hence my questions about UI and ETT taxes, which are paid by employers, not employees. Second, does the sentence quoted above mean that the self-employed may elect SDI or nothing at all; or is there a requirement stated elsewhere that the self-employed "must" elect some form of unemp ins, and it is saying here only that there is an elective alternative under the CUIC? (Rhetorical. I know now that it is the former.) Is there a Calif publication that addresses all/much of the tax-related issues for the self-employed, in the same way that DE-44 addresses those issues for the "employer"? (I've now looked at EDD pubs DE231EC and DE8714CC.)
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