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Payroll California, Unique Aspects of California Payroll Law and Practice
The California State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Plus date of hire; state EIN; date, dollar amount, expiration date of contract.
This information must be reported within 20 days of the hiring or rehiring; or after 0.00 minimum is met or contract is signed whichever is earlier.
The information can be sent as a W4 or equivalent DE34 by mail, fax or electronically.
There is a .00 to 0.00 penalty for a late report in California.
The California new hire-reporting agency can be reached at 916-657-0529 or on the web at www.edd.cahwnet.gov/txner.htm
California does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.
California does not allow compulsory direct deposit
California State Wage and Hour Law provisions concerning pay stub information detail the following information must be on the paystub.
In California employees must be paid at least semimonthly, monthly for FLSA exempt employees. The lag time between earned and paid is governed by statute in California. Wages earned from the 1st through the 15th of the month must be paid by the 26th. Wages earned from the 16th through the end of the month must be paid by the 10th of the following month. Exempt employees by the 26th of the month for the entire month (a safe harbor is payment within 7 days after the pay period.)
California payroll law requires that involuntarily terminated employees must be paid their final pay immediately; within 72 hours for seasonal employees; within 24 hours for certain motion picture (by next payday if laid off) and certain oil drilling employees. Voluntarily terminated employees must be paid their final pay within 72 hours; immediately if 72 hours' notice of quit is given; strikers on next regular payday.
Deceased employee's wages to a maximum of ,000.00 must be paid to the surviving spouse or conservator when an Affidavit of right and proof of identity are presented.
Escheat laws in California require that unclaimed wages be paid over to the state after one year.
The employer is further required in California to keep a record of the wages abandoned and turned over to the state for a period of seven years.
There is no provision in California law concerning tip credits against State minimum wage.
In California the payroll laws covering mandatory rest or meal breaks are a 30-minute meal break after five hours; 30 minutes after 10 hours; 10-minute rest after four hours.
California law concerning record retention of wage and hour records is two years.
The California agency charged with enforcing Child Support Orders and laws is:
Department of Child Support Services
P.O. Box 944245
Sacramento, CA 95244-2440
California has the following provisions for child support deductions:
Please note that this article is not updated for changes that can and will happen from time to time.
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,