Website design By BotEap.comThe California State Agency that oversees the collection and reporting of state income taxes deducted from paychecks is:

Website design By BotEap.comEmployment Development Department

Website design By BotEap.com800 capitol mall

Website design By BotEap.comSacramento, CA 95814

Website design By BotEap.com888-745-3886

Website design By BotEap.com[http://www.cahwnet.gov/taxind.htm]

Website design By BotEap.comCalifornia requires that you use the California form “DE 4A-4, Employee Withholding Allowance Certificate” instead of a federal form W-4 for California state income tax withholding.

Website design By BotEap.comNot all states allow wage reductions made under Section 125 or 401(k) cafeteria plans to be treated in the same manner as the IRS code allows. In California cafeteria plans: are not taxed for the calculation of income tax; are not taxed for unemployment insurance purposes. 401(k) plan deferrals are: not subject to income tax; are taxable for unemployment purposes.

Website design By BotEap.comIn California, supplemental wages are taxed at a flat rate of 6%, 9.3% for stock options and bonuses.

Website design By BotEap.comYou do not need to submit California State W-2 forms.

Website design By BotEap.comThe California State Unemployment Insurance Agency is:

Website design By BotEap.comEmployment Development Department

Website design By BotEap.comPO Box 826880 – MIC 94

Website design By BotEap.comSacramento, CA 94280-0001

Website design By BotEap.com888-745-3886

Website design By BotEap.com[http://www.edd.cahwnet.gov/]

Website design By BotEap.comThe State of California taxable wage base for unemployment purposes is wages up to $7000.00.

Website design By BotEap.comCalifornia requires quarterly wage report magnetic media to be reported if the employer has at least 250 employees reporting that quarter.

Website design By BotEap.comUnemployment records must be kept in California for a minimum period of four years. This information generally includes: name; Social Security number; hire, retirement and termination dates; salaries per period; payroll periods and pay dates; date and circumstances of termination.

Website design By BotEap.comThe California state agency charged with enforcing state wage and hour laws is:

Website design By BotEap.comThe Department of Industrial Relations

Website design By BotEap.comLabor Standards Compliance Division

Website design By BotEap.comPO Box 420603

Website design By BotEap.comSan Francisco, CA 94142-3660

Website design By BotEap.com[http://www.dir.ca/gov/dlse/dlse.html]

Website design By BotEap.comThe provision in law for the minimum wage in the State of California is $6.75 per hour.

Website design By BotEap.comThe general provision in California State Law covering overtime pay at a non-FLSA covered employer is one and one-half times the regular rate after an 8 hour day, 40 hours per week in most industries. Check other overtime rules and exemptions.

Website design By BotEap.comThe State of California new hire reporting requirements are that every employer must report every new hire, rehire, and contract paid over $600.00. The employer must report the elements required by the federal government of:

• Name of the employee
• employee address
• Employee Social Security Number
• Name of the employee
• employee address
• Federal Employer Identification Number (EIN) of the employer

Website design By BotEap.comPlus hire date; EIN status; date, dollar amount, contract expiration date.

Website design By BotEap.comThis information must be reported within 20 days after hiring or rehiring; or after the $600.00 minimum is reached or the contract is signed, whichever comes first.
.
Information can be submitted as W4 or DE34 equivalent by mail, fax or electronically.
There is a $24.00 to $490.00 penalty for a late report in California.

Website design By BotEap.comYou can contact the California New Hire Reporting Agency by calling 916-657-0529 or on the web at [http://www.edd.cahwnet.gov/txner.htm] .

Website design By BotEap.comCalifornia allows mandatory direct deposit, but the employee’s choice of financial institution must comply with federal Regulation E regarding choice of financial institutions.

Website design By BotEap.comCalifornia does not allow mandatory direct deposit

Website design By BotEap.comCalifornia requires the following information on an employee’s pay stub:

Website design By BotEap.comName of the employee
Pay rate
gross and net profit
Amount and purpose of deductions
Hours worked or work performed if piecework

Website design By BotEap.comThe provisions of the California State Wage and Hour Law regarding pay stub information state that the following information must be on the pay stub.

• gross and net profit
• Hours worked at each hourly rate for hourly workers
• Rate per piece and number of pieces
• deductions
• Pay Period Dates
• Employee name and social security number
• Employer’s name and address

Website design By BotEap.comIn California, employees must be paid at least biweekly, monthly for FLSA-exempt employees. The time lag between earned and paid is governed by California law. Salaries earned from the 1st to the 15th of the month must be paid before the 26th. Salaries earned from the 16th to the end of the month must be paid before the 10th of the following month. Employees exempted before the 26th of the month for the entire month (a safe harbor is pay within 7 days of the pay period).

Website design By BotEap.comCalifornia payroll law requires involuntarily terminated employees to be paid their final pay immediately; within 72 hours for seasonal employees; within 24 hours for certain movies (for next payday if laid off) and certain oil rig employees. Voluntarily terminated employees must receive their final pay within 72 hours; immediately if 72-hour notice to vacate is given; strikers on the next regular payday.

Website design By BotEap.comThe deceased employee’s wages up to a maximum of $5,000.00 must be paid to the surviving spouse or guardian when an Affidavit of Entitlement and Proof of Identity is presented.

Website design By BotEap.comRollback laws in California require that unclaimed wages be paid to the state after one year.

Website design By BotEap.comIn addition, California requires the employer to keep a record of wages abandoned and turned over to the state for a period of seven years.

Website design By BotEap.comThere is no provision in California law regarding tip credits against the state minimum wage.

Website design By BotEap.comIn California, the payroll laws that cover mandatory breaks or meal breaks are a 30-minute meal break after five hours; 30 minutes after 10 hours; 10 minute break after four hours.

Website design By BotEap.comCalifornia law regarding the retention of wage and hour records is two years.

Website design By BotEap.comThe California agency charged with enforcing child support laws and orders is:

Website design By BotEap.comDepartment of Child Support Services

Website design By BotEap.comPO Box 944245

Website design By BotEap.comSacramento, CA 95244-2440

Website design By BotEap.com916-654-1532

Website design By BotEap.comwww.childsup.cahwnet.gov/default.htm

Website design By BotEap.comCalifornia has the following provisions for child support deductions:

• When to start retention? 10 days after service
• When to send the payment? Within 7 days of payment day.
• When to send a termination notice? When is the next payment due?
• Maximum administrative fee? $1 per payment.
• Withholding limits? 50% of disposable income.

Website design By BotEap.comPlease note that this article is not updated for changes that can and will occur from time to time.