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Posted by nomail1983@hotmail.com on November 1, 2007, 10:10 pm
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> joeu2004 wrote:
>> 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.
>
> [....] 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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