The requirements for what you must provide your employees, in terms of benefits, depends in part on the size of your company.
Everyone has to provide:
Unemployment insurance,
State disability insurance,
Workers’ compensation insurance.
California employers with five or more employees have an obligation under the Cal Savers law to enroll employees in the state-sponsored retirement plan unless you offer your own private retirement plan, such as a 401k or simple IRA for example.
Certain employers may also be subject to the Affordable Care Act (ACA) with respect to health insurance.
These benefits are one of the reasons why the status of someone who works for you is so important as mislabeling an employee as an independent contractor can have serious ramifications.