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 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1085-6 - Microfilm Record Guidelines

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following sets forth conditions under which
							 microfilm (including microfiche) reproduction of general books of account will
							 be considered books and records within the meaning of Section
							 1085 of the Code. General books of
							 account include employee compensation records, books, journals, voucher
							 registers, ledgers, and supporting records of detail.
(a) Employers shall set forth in writing the
						  procedures governing the establishment of a microfilm system, and the
						  individuals who are responsible for maintaining and operating the microfilm
						  system with appropriate authorization from the Board of Directors, general
						  partner(s), or owner, whichever is applicable.
(b) The microfilm system shall be complete
						  and shall be used consistently in the regularly conducted activity of the
						  business.
(c) Employers shall
						  establish procedures with appropriate documentation so the original document
						  can be followed through the micrographic system.
(d) Employers shall establish internal
						  procedures for inspection and quality assurance.
(e) Employers shall be responsible for the
						  effective identification, processing, storage, and preservation of microfilm,
						  making it readily available for at least four calendar years after the period
						  to which the records relate for periods for which a return was filed with the
						  department or eight calendar years for periods in which no return was filed
						  with the department.
(f) Employers
						  shall keep a record of where, when, by whom, and on what equipment the
						  microfilm was produced.
(g) When
						  displayed on a microfilm reader (viewer) or reproduced on paper, the material
						  must exhibit a high degree of legibility and readability. For this purpose,
						  legibility is defined as the quality of a letter or numeral that enables the
						  observer to identify it positively and quickly to the exclusion of all other
						  letters or numerals. Readability is defined as the quality of a group of
						  letters or numerals being recognizable as words or complete numbers.
(h) A detailed index of all microfilmed data
						  shall be maintained and arranged in a manner that permits the immediate
						  location of any particular record.
(i) The employer shall make available upon
						  the Department's request a reader/printer in good working order at the
						  examination site for reading, locating, and reproducing any record maintained
						  on microfilm.
1. New
							 section filed 8-4-92; operative 9-3-92 (Register 92, No.
							 32).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1085,
								Unemployment Insurance Code.