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California Payroll Guide, 2018 Edition

California Payroll Guide, 2018 Edition

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Overview

California laws, regulations, and policies present many unusual challenges for payroll professionals, in part because California often puts groundbreaking laws and regulations on the books well ahead of the rest of the nation.

California Payroll Guide helps you understand the nuances to stay fully compliant in California. Here are just some of the distinct topics that are completely covered in California Payroll Guide:

  • Paid family leave
  • EZPAY your payroll tax deposit via credit cards
  • Restrictions on divulging Social Security Numbers
  • Recordkeeping requirements
  • What to report on a pay statement
  • Penalties
  • Industrial welfare commission wage orders
  • Independent contractor v. employee
  • Waiting time penalty
  • Payments subject to withholding
  • Combined reporting
  • How to handle multi-state employees
  • SDI tax reporting
  • Child and medical support
  • Prevailing wage laws
  • Online system for reporting labor law violations
  • Compensating piece-rate workers for nonproductive time

In addition, California Payroll Guide provides the many forms to help you comply with all payroll requirements:

  • Payday notice
  • Annual report of unclaimed personal property
  • Quarterly adjustment form
  • Application for transfer of reserve account
  • Quarterly wage and withholding reports
  • And many more!
Last Updated 04/11/2018
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10045298-0002
Table of Contents

1. WHAT'S DIFFERENT

  • Quarterly Tax Filings and Elimination of Annual Filing
  • California Continues to Step Up Payroll Audits and Using Federal Tax Information to Catch Compliance Failures
  • California Mostly Conforms to Federal Tax Law and Now Mandates State Backup Withholding
  • DLSE on the Lookout for Recordkeeping and Worksite Posting Violations
  • DLSE's Position on Debit Paycards and Convenience Checks
  • Payroll Checks Need to Be Cashable in California Without Bank Fees
  • California Supreme Court Considers Definition of "Employer" in Liability for Unpaid Wages
  • Furloughs and Salary Reductions: DLSE Rules Salary Basis Test for Exempt Employees Not Violated
  • Alternative Work Week Requires Satisfying Tough Compliance Rules; Other Labor Law Updates
  • California Has Cal-COBRA Provision to Support Federal COBRA Subsidy
  • Temporary Service Employers Have Unique Rules to Follow
  • Separate EITC Notice Is Required Apart from Federal Tax Notice
  • Disability Insurance Is Mandated
  • Kin Care Law, Paid Family Leave, and Unpaid Military Spouse Leave
  • DE 4 Used to Claim Benefit of Military Spouses Residency Relief Act
  • Special Timing Rules for Paying Employees
  • Workers’ Compensation Is Privatized
  • Collection of Unclaimed Wages
  • Rules for Meal and Rest Periods Improved/Impact of 2012 California Supreme Court Decision
  • Garnishment Allowed in 2012 for Elder, Dependent Adult Financial Abuse
  • More Holidays Are Observed in California
  • California Concerned About Privacy of Employees
  • 2013 Minimum Wage
  • When a Business Closes
  • New Hire Reporting
  • Mandatory Pay Stub Information
  • Doctrine of "Peculiar Risk"
  • Travel Time Can Hold Liabilities for Employers
  • California Recognizes Domestic Partners and Same-Sex Marriages Performed on or After June 16, 2008, but Before November 5, 2008
  • San Francisco's Mandated Commuter Benefits, Paid Sick Leave, Health Care, and Other Matters
  • Wage Theft Protection Act of 2011
  • SB 459 Willful Misclassification of Independent Contractor Penalties
  • Commission Payment—New Requirement Due January 1, 2013
  • Computer Professional Overtime Exemption—Minimum Wage
  • Licensed Physician and Surgeons Exception to Salary Requirement

2. HOW TO PAY

  • Administration
  • FLSA and California
  • How to Track Hours Worked
  • Wage and Hour Recordkeeping Requirements
  • Worksite Posting Requirements
  • Methods to Pay Employees
  • When to Pay Employees
  • Paying Terminated Employees
  • Paying Deceased Employees
  • Pay Statement Requirements
  • Jury Duty and Time Off to Vote Requirements
  • Unclaimed Wages
  • What Are the Legally Challenging Areas?
  • Frequently Asked Questions

3. WAGE AND HOUR

  • Administration
  • Discrimination Laws
  • Fair Labor Standards Act Coverage
  • FLSA Exemptions
  • California Standards
  • Minimum Wage
  • Child Labor Laws
  • Overtime
  • Industrial Welfare Commission Wage Orders
  • HoursWorked
  • Time Off
  • Meal Periods
  • Rest Periods
  • Travel Time
  • Education and Training Time
  • Make-Up Time
  • Deductions
  • Independent Contractor vs. Employee
  • Severance Pay: Final Pay—Waiting Time Penalty
  • WARN Act: Closings and Layoffs
  • Other Penalties
  • Alternative Workweek Arrangements/Schedules
  • List of Worksite Postings

4. INCOME TAX WITHHOLDING

  • Overview: California Is a Combined Filing State
  • Administration
  • California’s Conformity to Federal Law
  • Which Employers Are Covered
  • How to Register as an Employer
  • Who Are Covered Employees
  • Resident and Nonresident Employees
  • Payments Subject to Withholding
  • Payments Not Subject to PIT Withholding
  • Stock Option Rules
  • Employees' Withholding Allowance Certification: W-4 and DE 4
  • When Employee Claims No Tax Liability
  • How to Withhold
  • How and When to Deposit Payroll Taxes (PIT, UI, SDI, and ETT)
  • What to File (PIT, UI, SDI, and ETT)
  • Corrections and Adjustments (Form DE 678 or DE 9A 9ADJ)
  • Statements to Employees (Forms W-2)
  • EITC Notice to Employees
  • Recordkeeping
  • Penalties and Interest
  • If You Have a Problem
  • Annuity, Retirement, and Pension Payments

5. UNEMPLOYMENT INSURANCE

  • Administration
  • Covered Employers
  • Covered Employees
  • Taxable Wages
  • Exempt Wages
  • Reserve Ratio Experience, Rating Method, Contribution Rates, and Surcharges
  • Filing and Deposits
  • Multistate Employees
  • Federal Unemployment Tax Act (FUTA) Certification
  • UI Benefits
  • Responsibilities When Laying Off Employees
  • Recordkeeping
  • SUTA Dumping
  • Fraud
  • UI Cost Controls

6. STATE DISABILITY INSURANCE

  • Administration
  • Which Employers Are Covered
  • Types of SDI Plans
  • Tax Rate and Taxable Wages
  • Withholding Calculations
  • Filing and Deposits
  • Who Are Covered Employees
  • Who Is Eligible for SDI Benefits
  • Paid Family Leave
  • FAQs on SDI

7. WORKERS' COMPENSATION

  • "No Fault" Environment
  • Administration
  • Covered Employers
  • Covered Employees
  • Elective Coverage
  • Insurance Policies
  • Premium Calculations
  • Multiple Ownership and Changes in Ownership
  • Terminating Coverage
  • Worksite Posting Requirements
  • Recordkeeping
  • Benefit Types
  • Claims Process and Other Employer Responsibilities
  • Fines and Penalties

8. EMPLOYMENT TRAINING TAX

  • Administration
  • Covered Employers
  • Covered Wages
  • Tax Rate
  • How and When to Deposit
  • What to File

9. BUREAU OF LABOR STATISTICS MULTIPLE WORKSITE REPORTING

  • Administration
  • Mandatory Reporting

10. WAGE GARNISHMENTS

  • Administration
  • Priority
  • Support
  • Medical Support
  • Federal Tax Levies
  • State Tax Levies and Delinquent Agency Fees
  • Creditor Garnishments
  • Elder or Dependent Adult Financial Abuse
  • Bankruptcy
  • Student Loans/Higher Education Act
  • Federal Non-Tax Debts
  • Employee Requested Wage Assignments

11. NEW HIRE REPORTING

  • Administration
  • Who Must Report
  • What to Report
  • When to Report
  • How to Report
  • Independent Contractors

12. SAN FRANCISCO PAYROLL EXPENSE TAX, MANDATORY SICK PAY, AND HEALTH CARE ACCESS PLAN

  • Payroll Expense Tax
  • Minimum Wage Requirement
  • Paid Sick Leave
  • Health Care Security Ordinance
  • Pre-Tax Commuter Benefits

13. LIVING WAGES

  • Berkeley and the Berkeley Marina
  • Davis
  • Fairfax
  • Hayward
  • Los Angeles
  • Los Angeles County
  • Marin County
  • Oakland
  • Oxnard
  • Pasadena
  • Petaluma
  • Port Hueneme
  • Richmond
  • Sacramento
  • San Diego
  • San Fernando
  • San Francisco
  • San Jose
  • San Leandro
  • Santa Barbara
  • Santa Cruz and Santa Cruz County
  • Santa Monica
  • Sebastopol
  • Sonoma
  • Ventura
  • Ventura County
  • Watsonville
  • West Hollywood

14. INDEPENDENT CONTRACTOR VERSUS EMPLOYEE

  • Independent Contractor vs. Employee Comparison
  • State Agencies Involved in Misclassification of Employees
  • Reporting Requirements
  • EDD's Report of Independent Contractors
  • State Backup Withholding Guidelines
  • Withholding on Contractor Fees, Rentals, and Royalties to Nonresidents
  • Penalties

Appendix A: PUBLICATION DE 44, CALIFORNIA EMPLOYER'S GUIDE 2014

Appendix B: WITHHOLDING SCHEDULES FOR 2014

Appendix C: EXHIBITS

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