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insurance purposes, please refer to the Employment Determination Guide issued by the State of California Employment. Development Department (EDD), which is Download Employment Determination Guide (DE 38) – Employment Development Department (EDD) (California) form. The EDD provides a handy "Employment Determination Guide," Form DE 38, to guide differentiating between employees and independent contractors.Employment Determination Guide (DE 38) DE 38 Rev. 4 (1-16) (INTERNET) Page 1 of 7 CU Employment Determination GUIDEP urpose: This worksheet is to be used by The following guidelines can assist you in determining whether to pay an individual as an The EDD Employment Determination Guide can be accessed at. EMPLOYMENT DETERMINATION GUIDE (DE 38). In an effort to assist businesses with properly classifying their workers, the Employment Development Department. Purpose: This worksheet is to be used by the proprietor of a business to determine whether a worker is most likely an employee or an independent contractor. Department personnel use the Benefit Determination Guide to make proper decisions about eligibility for unemployment insurance benefits.