California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 2 - Administration › Article 1 - Employment Development Department › Section 320.5-1 - Annual and Monthly Reports for Current Employment Statistics with Respect to Activities, Products, Employment, Hours, Wages, Earnings, and Related Matters

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Purpose. Under Section
						  320.5 of the code the director is
						  authorized to prescribe by regulations the information required to be reported
						  to the department by employing units and employers subject to the Unemployment
						  Insurance Code, in order that the director may make monthly reports on
						  employment, hours, and earnings, as required by the Secretary of Labor, on
						  federal reporting forms "Monthly Report on Employment" (Form BLS 1932-M) and
						  "Monthly Report on Hours and Earnings" (Form BLS 1963-M). This section sets
						  forth the basic standards and requirements for the purpose of obtaining the
						  information needed by the director to make monthly reports and other reports as
						  required by the Secretary of Labor. (For annual reporting requirements of such
						  employers, see Section
						  320.5-2 of these
						  regulations.)
(b) Definitions. For
						  the purposes of this section and Section
						  320.5-2 of these regulations:
(1) "Reporting employer" means any employing
						  unit or employer described by subdivision (a) of this section or subunit of any
						  such employing unit or employer selected by the director in a representative
						  sample and to whom the director gives notice that monthly and annual reports
						  are required on forms prescribed by the Secretary of Labor and supplied to the
						  employer by the department.
(2)
						  "Establishment" means an economic unit, generally at a single physical
						  location, where business is conducted, or where services or industrial
						  operations are performed, or from which employees are dispatched, for example,
						  a school, hospital, religious institution, office of a transportation company
						  or a government agency, a farm, factory, mill, store, or mine, or a central
						  administrative office or auxiliary unit at a separate location from the
						  economic unit served, except that:
If a reporting employer maintains separate payroll
							 and inventory records for separately classifiable activities conducted at a
							 single location, including auxiliary activities such as a central
							 administrative office or auxiliary unit performing supporting services for
							 other economic units of the same reporting employer but which is not an
							 integral part of the economic units at the same location, such activity shall
							 be deemed a separate establishment.
(3) "Pay period" means any period of not more
						  than 31 consecutive days for which a payment of remuneration is ordinarily made
						  to employees by the reporting employer, and includes as to a particular
						  reporting employer every type of pay period in actual use by that reporting
						  employer.
EXAMPLE: Since pay periods may be for varying
							 durations such as weekly, daily, semimonthly, or some other duration, a
							 particular reporting employer may have two or more types of pay periods. Under
							 the above regulation definition each reporting employer would include all types
							 of pay periods he used which include the twelfth day of the month or the
							 working day nearest thereto, such as daily, weekly, and semimonthly payrolls if
							 in actual use.