California laws, regulations, and policies present many unusual challenges forpayroll professionals, in part because California often puts groundbreakinglaws and regulations on the books well ahead of the rest of the nation.California Payroll Guide helps you understand the nuances to stay fullycompliant in California.
Here are just some of the distinct topics that arecompletely covered in California Payroll Guide:Paid family leaveEZPAY your payroll tax deposit via credit cardsRestrictions on divulging Social Security NumbersRecordkeeping requirementsWhat to report on a pay statementPenaltiesIndustrial welfare commission wage ordersIndependent contractor v. employeeWaiting time penaltyPayments subject to withholdingCombined reportingHow to handle multi-state employeesSDI tax reportingChild and medical supportIn addition, California Payroll Guide provides the many forms to help youcomply with all payroll requirements:Payday noticeAnnual report of unclaimed personal propertyQuarterly adjustment formApplication for transfer of reserve accountQuarterly wage and withholding reportsAnd many more!The 2012 Edition of California Payroll Guide is designed to bring payrollprofessionals up to date on changes to California legislation, rulings,opinions, and court decisions. Highlights include:The EDD's new quarterly filing requirements began in 2011 with forms DE 9 andDE 9C to replace the DE 6 and DE 7 forms that were used to report unemploymenttax, disability tax, and personal income tax as well as related wages paid.Use of these new forms is detailed and changes made to the compliancerequirements are highlighted.California has its own understanding of who is a contractor and who is anemployee. Learn how the rules differ and why for wage and hour, unemploymentinsurance, workers' compensation, and income taxes.California is a Wage Order state. Wage and hour rules are outlined by industryin the wage orders. Understand the purpose of each Wage Order so you cancomply with the order for which your employees are covered.Step-by-step guidelines to ensure compliance with the California Division ofLabor Standards Enforcement (DLSE) on alternative workweeks.Reporting requirements for unclaimed property/wages that walk through the new"due diligence" responsibilities after a federal court injunction.An explanation of the computer software professional exemption from overtime.Up-to-date California court interpretations of meals and rest periodrequirements.Rules regarding when final paychecks are due upon voluntary and involuntaryterminations.A list and copies of the required worksite postings.Payroll checks need to be cashable in California and no bank fees are allowed.There are workarounds.Details regarding California’s position on conformity with federal rules andtaxation on benefits.Details regarding the new law AB 469 (Chapter 655, Statutes of 2011), known asthe Wage Theft Protection Act of 2011 and the provisions of the Act thatbecame effective January 1, 2012.Effective January 1, 2012, SB 459 adds Sections 226.8 and 2753 to theCalifornia Labor Code. This ultimately provides additional assessment of civilpenalties for misclassification of independent contractors.Details regarding the new requirements for employers paying commissionsbeginning January 1, 2013.
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