| The California State Agency that oversees
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| | direct deposit
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| the collection and reporting of State
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| | California State Wage and Hour Law
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| income taxes deducted from payroll checks
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| | provisions concerning pay stub
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| is:
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| | information detail the following
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| Employment Development Department
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| | information must be on the paystub.
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| 800 Capitol Mall
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| | - Gross and net earnings
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| Sacramento, CA 95814
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| | - Hours worked at each hourly rate for
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| 888-745-3886
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| | hourly workers
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| California requires that you use
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| | - Piece rate and number of pieces
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| California form "DE 4, Employee's
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| | - Deductions
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| Withholding Allowance Certificate"
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| | - Pay period dates
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| instead of a Federal W-4 Form for
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| | - Employee's name and social security
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| California State Income Tax Withholding.
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| | number
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| Not all states allow salary reductions
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| | - Employer's name and address
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| made under Section 125 cafeteria plans or
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| | In California employees must be paid at
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| 401(k) to be treated in the same manner
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| | least semimonthly, monthly for FLSA
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| as the IRS code allows. In California
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| | exempt employees. The lag time between
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| cafeteria plans: are not taxable for
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| | earned and paid is governed by statute in
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| income tax calculation; are not taxable
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| | California. Wages earned from the 1st
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| for unemployment insurance purposes.
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| | through the 15th of the month must be
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| 401(k) plan deferrals are: not taxable
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| | paid by the 26th. Wages earned from the
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| for income taxes; are taxable for
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| | 16th through the end of the month must be
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| unemployment purposes.
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| | paid by the 10th of the following month.
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| In California supplemental wages are
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| | Exempt employees by the 26th of the month
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| taxed at a 6% flat rate, 9.3% for stock
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| | for the entire month (a safe harbor is
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| options and bonuses.
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| | payment within 7 days after the pay
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| You are not required to file California
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| | period.)
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| State W-2s.
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| | California payroll law requires that
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| The California State Unemployment
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| | involuntarily terminated employees must
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| Insurance Agency is:
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| | be paid their final pay immediately;
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| Employment Development Department
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| | within 72 hours for seasonal employees;
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| P.O. Box 826880 - MIC 94
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| | within 24 hours for certain motion
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| Sacramento, CA 94280-0001
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| | picture (by next payday if laid off) and
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| 888-745-3886
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| | certain oil drilling employees.
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| The State of California taxable wage base
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| | Voluntarily terminated employees must be
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| for unemployment purposes is wages up to
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| | paid their final pay within 72 hours;
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| $7000.00.
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| | immediately if 72 hours' notice of quit
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| California requires Magnetic media
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| | is given; strikers on next regular
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| reporting of quarterly wage reporting if
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| | payday.
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| the employer has at least 250 employees
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| | Deceased employee's wages to a maximum of
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| that they are reporting that quarter.
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| | $5,000.00 must be paid to the surviving
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| Unemployment records must be retained in
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| | spouse or conservator when an Affidavit
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| California for a minimum period of four
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| | of right and proof of identity are
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| years. This information generally
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| | presented.
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| includes: name; social security number;
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| | Escheat laws in California require that
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| dates of hire, rehire and termination;
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| | unclaimed wages be paid over to the state
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| wages by period; payroll pay periods and
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| | after one year.
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| pay dates; date and circumstances of
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| | The employer is further required in
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| termination.
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| | California to keep a record of the wages
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| The California State Agency charged with
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| | abandoned and turned over to the state
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| enforcing the state wage and hour laws
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| | for a period of seven years.
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| is:
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| | There is no provision in California law
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| The Department of Industrial Relations
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| | concerning tip credits against State
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| Division of Labor Standards Enforcement
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| | minimum wage.
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| P.O. Box 420603
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| | In California the payroll laws covering
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| San Francisco, CA 94142-3660
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| | mandatory rest or meal breaks are a
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| The provision in the law for minimum wage
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| | 30-minute meal break after five hours; 30
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| in the State of California is $6.75 per
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| | minutes after 10 hours; 10-minute rest
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| hour.
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| | after four hours.
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| The general provision in California State
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| | California law concerning record
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| Law covering paying overtime in a
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| | retention of wage and hour records is two
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| non-FLSA covered employer is one and 1/2
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| | years.
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| times regular rate after an 8 hour day,
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| | The California agency charged with
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| 40 hour week in most industries. Check
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| | enforcing Child Support Orders and laws
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| for other overtime rules and exemptions.
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| | is:
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| California State new hire reporting
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| | Department of Child Support Services
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| requirements are that every employer must
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| | P.O. Box 944245
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| report every new hire, rehire and
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| | Sacramento, CA 95244-2440
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| contractor who is paid over $600.00. The
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| | 916-654-1532www,childsup,cahwnet.gov
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| employer must report the federally
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| | default.htm
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| required elements of:
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| | California has the following provisions
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| - Employee's name
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| | for child support deductions:
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| - Employee's address
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| | - When to start Withholding? 10 days
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| - Employee's social security number
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| | after service
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| - Employer's name
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| | - When to send Payment? Within 7 days
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| - Employers address
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| | of Payday.
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| - Employer's Federal Employer
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| | - When to send Termination Notice?
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| Identification Number (EIN)
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| | When next payment is due
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| Plus date of hire; state EIN; date,
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| | - Maximum Administrative Fee? $1 per
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| dollar amount, expiration date of
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| | payment.
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| contract.
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| | - Withholding Limits? 50% of
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| This information must be reported within
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| | disposable earnings.
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| 20 days of the hiring or rehiring; or
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| | Please note that this article is not
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| after $600.00 minimum is met or contract
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| | updated for changes that can and will
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| is signed whichever is earlier.
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| | happen from time to time.
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| .
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| | Charles J. Read, CPA has been in the
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| The information can be sent as a W4 or
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| | payroll, accounting and tax business for
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| equivalent DE34 by mail, fax or
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| | 30 years,the last fifteen in private
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| electronically.
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| | practice. Mr. Read is the author of "Tax
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| There is a $24.00 to $490.00 penalty for
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| | and Accounting Issuesin Forming a New
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| a late report in California.
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| | Business."
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| The California new hire-reporting agency
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| | To find professional payroll services at
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| can be reached at 916-657-0529 or on the
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| | a budget price go to paperless payroll
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| web at
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| | company.
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| California does allow compulsory direct
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| | For a full service payroll bureau with
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| deposit but the employee's choice of
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| | CPA's on staff visit .
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| financial institution must meet federal
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| | See an excerpt of Mr. Read's interviews
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| Regulation E regarding choice of
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| | from William Shatner's "Heartbeat of
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| financial institutions.
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| | America"television show on the web sites
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| California does not allow compulsory
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| | linked above.
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