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California Payroll Guide, 2019 Edition

California Payroll Guide, 2019 Edition



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California Payroll Guide

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. Extensive coverage is given to the payroll implications of California's unique wage and hour laws and how to handle the different types of compensation offered to employees with regard to California income tax, unemployment insurance, and disability insurance. 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

Detailed information is provided regarding California's rules on computing and paying payroll taxes, how to handle garnishments and other deductions, workers' compensation insurance and what records must be kept, as well as the benefits and disadvantages of the direct deposit of employees' wages. In addition, California Payroll Guide is replete with examples that illustrate necessary calculations and includes tips and solutions about how employers handle California's requirements. It also 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

Highlights of the 2019 Edition include:

  • California's 2019 minimum wage and meals or lodging limits
  • Updates to the 2019 minimum wage requirements for the cities of San Jose, Oakland, San Francisco, and Emeryville, and for computer professionals, and licensed physicians and surgeons
  • SB 3 increasing minimum wage to $12.00 per hour on January 1, 2019, for businesses with 26 or more employees, and providing for further rises each year until the minimum wage reaches $15.00 per hour in 2022. The bill also recognizes the contributions of small businesses—those with 25 or fewer employees—to California's economy and allows additional time for these employers to phase in the increases
  • AB 1245 mandatory electronic filing requirements for all employers not previously covered
  • Minimum and maximum temporary total disability rates for 2019
  • Important due dates for holder reporting on abandoned wages
  • Updated examples on how to calculate regular rate of pay for overtime premium rates and clarification on the definition of “workweek” and “workday”
  • Notice of Voluntary Unemployment Insurance Program is available for 2019
  • For the City of San Francisco employers, Gross Receipts Tax and Payroll Expense Tax 2019 updates
  • San Francisco's Health Care Security Ordinance Health Care 2019 Expenditure Rates
  • Updated daily interest factors per period for calculating the interest due on delinquent amounts
  • AB 1066 (2016), CA Farmworker Overtime Mandate, ensuring that California farmworkers earn overtime pay according to the same standard as other workers, after eight hours in a day or 40 hours in a week
  • California Supreme Court clarification of the overtime calculation formula for “Flat Sum” Bonuses. This is a result of the Alvarado v. Dart Container Corp. of California §232607 decision
  • The federal Tax Cuts and Jobs Act (TCJA) suspension of the exemption for qualified moving expenses from federal taxation through tax year 2025. The State of California has elected “Exclusion” status; thus, the state follows the pre-TCJA federal rule and currently continues to allow the exclusion of qualified moving expenses from personal income tax because it does not follow the current version of the Internal Revenue Code
Last Updated 04/02/2019
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543810905
SKU 10071441-7777
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