California Business Portal

Who is considered an 'employee' for California state payroll tax purposes?

As defined in the California Unemployment Insurance Code, an employee includes:
  • Any officer of a corporation
  • Any worker who is an employee under the usual common law rules
  • Any worker whose services are specifically covered by law
  • An employee may perform services on a less than full-time or temporary basis. The law does not exclude services from employment which are commonly referred to as day labor, part-time help, casual labor, temporary help, probationary, or outside labor.

For more information, refer to the Information Sheet: Employment (DE 231),: You may also call the Employment Development Department's (EDD) toll-free number 1-888-745-3886 or visit your local Employment Tax Office

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