Cal. Unemp. Ins. Code § 1088.9
Records, Reports and Contribution Payments
Redline — January 1, 2017 → current.View current text →
Current — January 1, 2025
As of January 1, 2017
(a) The department shall have the power and duties necessary to administer the enforcement of employer compliance with Title 21 (commencing with Section 100000) of the Government Code.
(b) An eligible employer shall use the opt-out form in the employee information packet disseminated by the department to create an option for an eligible employee to note his or her decision to opt out of utilizing the CalSavers Retirement Savings Program.
(c) Each eligible employer that, without good cause, fails to allow its eligible employees to participate in the CalSavers Retirement Savings Program pursuant to Sections 100014 and 100032 of the Government Code, on or before 90 days after service of notice by the director pursuant to Section 1206 of its failure to comply, shall pay a penalty of two hundred fifty dollars ($250) per eligible employee if noncompliance extends 90 days or more after the notice, and if found to be in noncompliance 180 days or more after the notice, an additional penalty of five hundred dollars ($500) per eligible employee.
(d) The department shall enforce this penalty as part of its existing investigation and audit function.
(e) The provisions of this article, the provisions of Article 9 (commencing with Section 1176), with respect to refunds and overpayments, and the provisions of Article 11 (commencing with Section 1221), with respect to administrative appellate review shall apply to the penalty imposed by this section. Penalties collected pursuant to this section shall be deposited in the contingent fund.
(f) This section shall become operative six months after the board notifies the Director of Employment Development that the full implementation of Title 21 (commencing with Section 100000) of the Government Code will proceed. Upon receipt of the notification from the board, the department shall immediately post on its Internet Web site a notice stating that this section is operative, and the date that it is first operative.
(g) If the department participates in the implementation and administration of the program, it may charge the board a reasonable fee for costs it incurs for implementing and administering the program.
(a) Commencing with the first calendar quarter of calendar year 2026, a motion picture payroll services company shall file with the director, within the same time required by subdivision (a) of Section 1110 for payment of employer contributions, a report of payments made to a loan-out company pursuant to subdivision (b).
(b) The report shall include all of the following information:
(1) The total amount of payments made to the loan-out company.
(2) The business name, address, and telephone number of the loan-out company.
(3) The federal employer identification number, California employer account number, or other identifying number of the loan-out corporation, as required by the Employment Development Department, in consultation with the Franchise Tax Board.
(4) The full name, address, and social security number of any individual whose services were provided through the loan-out company.
(5) The name, address, and federal employer identification number, California employer account number, or other identifying number of the motion picture payroll services company, as required by the Employment Development Department, in consultation with the Franchise Tax Board.
(6) Any other information as the director shall prescribe.
(c) The Franchise Tax Board may access the information filed with the department pursuant to this section.
(d) A lack of access to the information required to be reported under this section does not relieve any obligation on a motion picture payroll services company to continue to timely pay a loan-out company all payments due.
(e) (1) For each failure to fully comply with subdivisions (a), (b), and (d), unless the failure is due to good cause, the department may assess a penalty of twenty-four dollars ($24), or, if the failure is willful or fraudulent, the department may assess a penalty of four hundred ninety dollars ($490).
(2) A failure to fully comply with subdivisions (a) and (b) shall be deemed to be for good cause pursuant to paragraph (1) if a motion picture payroll services company has requested that a loan-out company provide information required by subdivision (b) and the loan-out company does not provide the requested information, or provides incorrect or incomplete information.
(f) For purposes of this section, the definitions in Section 679 shall apply, as applicable.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.