reglab/statecodes huggingface dataset:
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4304-10 - Specific Application of Rules for Determination of Employment Status of Amateur Athletic Officials

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 To determine whether services are performed as an employee or independent
					 contractor, refer to the common law rules contained in Section
					 4304-1 of these regulations.
					 Section 4304-1 provides that "to determine
					 whether one performs services for another as an employee, the most important
					 factor is the right of the principal to control the manner and means of
					 accomplishing a desired result." Section
					 4304-1 lists factors that are
					 evidence of the existence or absence of the right of control to be considered
					 when making an employment determination. Section
					 4304-10 provides standards to be
					 used when applying the common law rules specifically to amateur athletic
					 officials and is intended to make clearer those circumstances under which an
					 amateur athletic official is an independent contractor or employee.
(b) Definitions: For the purposes of this
					 regulation, the following definitions will apply:
(1) An "amateur athletic official" is an
					 individual who supervises an amateur sporting contest, such as an umpire,
					 referee, judge, scorekeeper, or timekeeper.
(2) A "principal" is an individual or entity
					 for whom or for which the amateur athletic official performs services. Amateur
					 athletic officials generally have one or more of the following principals:
(A) The school or team sponsoring the
					 contest.
(B) The league (or entity
					 sponsoring the league) sponsoring the contest.
(C) The governing body of the organization
					 sponsoring the contest.
(D) The
					 sports officials association or other similar entity that has contracted to
					 provide one or more officials for the contest.
(E) Any other individual or entity sponsoring
					 an amateur sporting contest or providing officials for an amateur sporting
					 contest.
(3) An "amateur
					 sporting contest" means any athletic competition in which the participants are
					 not professional athletes, including interscholastic and intercollegiate events
					 in which the participants are students and amateur contests in which the
					 participants are children or adults.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4304-11 - Specific Application of Rules for Determination of Employment Status to Circumstances in the Process Server's Industry

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To determine whether services are
					 performed as an employee or independent contractor, refer to the common law
					 rules contained in Section
					 4304-1 of these regulations.
					 Section 4304-1 provides that "to determine
					 whether one performs services for another as an employee, the most important
					 factor is the right of the principal to control the manner and means of
					 accomplishing a desired result." Section
					 4304-1 lists factors that are
					 evidence of the existence or absence of the right of control to be considered
					 when making an employment determination. Section
					 4304-11 provides standards to be
					 used when applying the common law rules specifically to process servers and is
					 intended to make clearer those circumstances under which a process server is an
					 independent contractor or employee.
(b) Definitions:
For the purposes of this regulation, the following
						definitions will apply:
(1) A
					 "process" is any means used by the court to acquire or exercise its
					 jurisdiction over a person or over specific property.
(2) A "service" as used in the context of
					 Service of Process is the exhibition or delivery of a legal document such as a
					 writ, summons and complaint, criminal summons, notice, or order, by an
					 authorized person, to a person who is thereby officially notified of some
					 action or proceeding in which he or she is concerned, and is thereby advised or
					 warned of some action or step which he or she is commanded to take or to
					 forbear.
(3) A "process server" is
					 a person authorized by law to serve process papers on an individual or
					 entity.
(4) A "principal" is any
					 individual or entity for whom or for which the process server performs process
					 serving services.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4304-12 - Specific Application of Rules for Determination of Employment Status to Circumstances in the Barbering and Cosmetology Industry

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To determine whether services are
					 performed as an employee or independent contractor refer to the common law
					 rules contained in Section
					 4304-1 of these regulations.
					 Section 4304-1 provides that "to determine
					 whether one performs services for another as an employee, the most important
					 factor is the right of the principal to control the manner and means of
					 accomplishing a desired result." Section
					 4304-1 lists factors which are
					 evidence of the existence or absence of the right of control, to be considered
					 when making an employment relationship determination. Section
					 4304-12 provides standards to be
					 used when applying the common law rules specifically to a Professional licensed
					 by the Bureau of Barbering and Cosmetology and is intended to make clearer
					 those circumstances under which this individual is an employee or independent
					 contractor.
(b) Definitions:
For purposes of this regulation, the following
						definitions will apply:
(1) A
					 "Licensed Professional" is an individual licensed by the Department of Consumer
					 Affairs and includes but is not limited to, barbers, cosmetologists,
					 manicurists, electrologists and estheticians.
(2) A "principal" is defined as a cosmetology
					 business operator or salon owner, or his or her agent or
					 manager.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4308-1 - Payroll Period

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
					 term "payroll period" means the period of service for which a payment of wages
					 is ordinarily made to an employee by his employer. It is immaterial that the
					 wages are not always paid at regular intervals. For example, if an employer
					 ordinarily pays a particular employee for each calendar week at the end of the
					 week, but if for some reason the employee in a given week receives a payment in
					 the middle of the week for the portion of the week already elapsed and receives
					 the remainder at the end of the week, the payroll period is still the calendar
					 week; or if, instead, that employee is sent on a 3-week trip by his or her
					 employer and receives at the end of the trip a single wage payment for three
					 weeks' services, the payroll period is still the calendar week, and the wage
					 payment shall be treated as though it were three separate weekly wage
					 payments.
(b) For the purpose of
					 Section 13020 of the code, an employee can
					 have but one payroll period with respect to wages paid by any one employer.
					 Thus, if an employee is paid a regular wage for a weekly payroll period and in
					 addition thereto is paid supplemental wages (for example, bonuses) determined
					 with respect to a different period, the payroll period is the weekly payroll
					 period. For computation of tax on supplemental wage payments, see Section
					 4343-1 of these
					 regulations.
(c) The term "payroll
					 period" also means the period of accrual of supplemental unemployment
					 compensation benefits for which a payment of such benefits is ordinarily made.
					 Thus if benefits are ordinarily accrued and paid on a monthly basis, the
					 payroll period is deemed to be monthly.
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Sections
						  13008,
						  13020,
						  and
						  13028,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4309-1 - Wages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
(1) The term "wages" means all remuneration
					 for services performed by an employee for his or her employer unless
					 specifically excepted under Section
					 13009 or
					 13031 of the code.
(2) The name by which the remuneration for
					 services is designated is immaterial. Thus, salaries, fees, bonuses,
					 commissions, including those on sales or insurance premiums, pensions, and
					 retired pay are wages within the meaning of the statute if paid as compensation
					 for services performed by the employee for his or her employer.
(3) The basis upon which the remuneration is
					 paid is immaterial in determining whether the remuneration constitutes wages.
					 Thus, it may be paid on the basis of piecework, or a percentage of profits; and
					 may be paid hourly, daily, weekly, monthly, or annually.
(4) Generally the medium in which
					 remuneration is paid is also immaterial. It may be paid in cash or in something
					 other than cash, as for example, stocks, bonds, or other forms of property.
					 (See, however, Section
					 13009(h) of the
					 code, relating to the exclusion from wages of remuneration paid in any medium
					 other than cash for services not in the course of the employer's trade or
					 business, and Section
					 13009(n)(1) of
					 the code, relating to the exclusion from wages of tips paid in any medium other
					 than cash.) If services are paid for in a medium other than cash, the fair
					 market value of the thing taken in payment is the amount to be included as
					 wages. If the services were rendered at a stipulated price, in the absence of
					 evidence to the contrary, such price will be presumed to be the fair value of
					 the remuneration received. If a corporation transfers to its employees its own
					 stock as remuneration for services rendered by the employee, the amount of such
					 remuneration is the fair market value of the stock at the time of the
					 transfer.
(5) Remuneration for
					 services, unless such remuneration is specifically excepted by the statute,
					 constitutes wages even though at the time paid the relationship of employer and
					 employee no longer exists between the person in whose employ the services were
					 performed and the individual who performed them.
EXAMPLE. A is employed by R during the month of January
						and is entitled to receive remuneration of $100 for the services performed for
						R, the employer, during the month. A leaves the employ of R at the close of
						business on January 31. On February 15 (when A is no longer an employee of R),
						R pays A the remuneration of $100 which was earned for the services performed
						in January. The $100 is wages within the meaning of the
						statute.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4309-2 - Exclusions from Wages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
					 General.
(1) The term "wages" does not
					 include any remuneration for services performed by an employee for his or her
					 employer which is specifically excepted from wages under Section
					 13009 of the code.
(2) The exceptions apply to the remuneration
					 for the type of services performed by an employee and not to the employee as an
					 individual. The exception applies only to the remuneration for those services
					 in the excepted category.
EXAMPLE. A is an individual who is employed part time by
						B to perform domestic service in B's home (see Section
						13009(b) of the
						code). A is also employed by C part time to perform services as a clerk in a
						department store owned by C. While no withholding is required with respect to
						A's remuneration for services performed in the employ of B (the remuneration
						being excluded from wages), the exception does not embrace the remuneration for
						services performed by A in the employ of C and withholding is required with
						respect to the wages for such services.
(3) Where all wages are not in an excepted
					 category see Section
					 4331-1 of these
					 regulations.
(4) For provisions
					 relating to payments with respect to which a voluntary withholding agreement is
					 in effect, which are not defined as wages in Section
					 13009 of the code but which are
					 nevertheless deemed to be wages, see Section
					 4329-1 of these
					 regulations.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 1 - GENERAL PROVISIONS › Section 4309-3 - Tips. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
						30).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Sections
						  13009
						  and
						  13020,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4320-1 - Employer Required to Withhold Income Taxes of Other States, Political Subdivisions or District of Columbia from Wages of California Residents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An employer required to deduct and withhold income taxes
						of other states, political subdivisions of such states or the District of
						Columbia from wages paid to a resident of California (as defined in Section
						17014
						of the Revenue and Taxation Code) shall deduct and withhold from those wages
						the amount of California personal income tax determined under the applicable
						withholding method provided for in regulations prescribed by the Franchise Tax
						Board under Section
						18663
						of the Revenue and Taxation Code, less the amount required to be deducted and
						withheld from those wages under the laws, rules and regulations of such other
						states, political subdivisions of such states or the District of
						Columbia.
EXAMPLE (1). A resident of California is paid weekly by
						an employer required to deduct and withhold from his or her wages California
						and Maine income taxes, and the amount required to be withheld under the
						respective weekly wage bracket tables is $3.40 for California and $2.50 for
						Maine. Therefore, the amount of California tax required to be deducted and
						withheld is $.90.
EXAMPLE (2) A resident of California is paid weekly by an
						employer required to deduct and withhold from his or her wages California and
						New York income taxes, and the amount required to be withheld under the
						respective weekly wage bracket tables is $3.40 for California and $6.80 for New
						York. Therefore, no California tax is required to be deducted and
						withheld.
1. Change
						without regulatory effect amending first paragraph filed 8-26-96 pursuant to
						section 100, title 1, California Code of
						Regulations (Register 96, No. 35).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13020,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4322-1 - Rounding Off of Wage Payment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
						30).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13022,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4323-1 - Estimating Quarterly Wages for Withholding Purposes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of computing the tax required to be deducted
						and withheld pursuant to Section
						13020 of the code, an employer may
						compute such tax as provided by Section
						13023 of the
						code.
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13023,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4324-1 - Additional Withholding

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 In addition to the tax required to be deducted and withheld in accordance with
					 the provisions of Section
					 13020 of the code, the employer
					 and employee may agree that an additional amount shall be withheld from the
					 employee's wages. The agreement shall be in writing and shall be in such form
					 as the employer may prescribe. The agreement shall be effective for such period
					 as the employer and employee mutually agree upon. However, unless the agreement
					 provides for an earlier termination, either the employer or the employee, by
					 furnishing a written notice to the other, may terminate the agreement effective
					 with respect to the first payment of wages made on or after the first "status
					 determination date" (see Section
					 13042 of the code) which occurs at
					 least 30 days after the date on which such notice is furnished.
(b) The amount deducted and withheld pursuant
					 to an agreement between the employer and employee shall be considered as tax
					 required to be deducted and withheld under Section
					 13020 of the code. All provisions
					 of law and regulations applicable with respect to the tax required to be
					 deducted and withheld under Section
					 13020 of the code shall be
					 applicable with respect to any amount deducted and withheld pursuant to the
					 agreement.
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13024,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4327-1 - Special Rule for Tips

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Withholding of Income Tax in Respect of Tips.
(1) In General. Subject to the limitations
					 set forth in paragraph (2) of this subdivision, an employer is required to
					 deduct and withhold from each of his or her employees' tax in respect of those
					 tips received by the employee which constitute wages. (For provisions relating
					 to the treatment of tips as wages, see Section
					 13009(n) of the
					 code and Section
					 4309-3 of these regulations.) The
					 employer shall make the withholding by deducting or causing to be deducted the
					 amount of the tax from wages (exclusive of tips) which are under the control of
					 the employer or other funds turned over by the employee to the employer (see
					 paragraph (3) of this subdivision). For purposes of this regulation the term
					 "wages (exclusive of tips) which are under the control of the employer" means
					 with respect to a payment of wages, an amount equal to wages as defined in
					 Section 13009 of the code except that tips
					 and noncash remuneration which are wages are not included, less the sum of:
(A) The tax under Section
					 13020 of the code required to be
					 collected by the employer in respect of wages as defined in Section
					 13009 of the code (exclusive of
					 tips); and
(B) The amount of taxes
					 imposed on the remuneration of an employee withheld by the employer pursuant to
					 State and local law (including amounts withheld under an agreement between the
					 employer and the employee pursuant to such law) except that the amount of taxes
					 taken into account in this subparagraph shall not include any amount
					 attributable to tips.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4328-1 - Withholding on Pensions, Annuities and Certain Other Deferred Income

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
					 Withholding of income tax is required under Section
					 13028 of the code from the taxable
					 portion (as described in Chapters 3 and 5, Part 10, Division 2 of the Revenue
					 and Taxation Code) of payments of pensions, annuities and other deferred income
					 (as described in Section
					 3405 of the Internal Revenue Code)
					 made on or after July 1, 1986, to residents of this state, as if such payment
					 were a payment of wages by an employer to an employee for the appropriate
					 period unless the individual elects not to have the tax withheld. In
					 determining a payee's state of residence, for purposes of applying these rules,
					 a payer may rely on the most recent address on file for the payee which is
					 contained in the business records which payer deems to be most accurate. At
					 payer's election, a separate reporting number may be used for a payee's pension
					 and payroll withholding.
(1) De minimis
					 exception to withholding. At payer's option, withholding shall not be required
					 with respect to those payments subject to withholding under Section
					 13028 of the code if the amount to
					 be deducted and withheld is less than ten dollars ($10).
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4328.1-1 - Withholding of Income Tax on Pensions, Annuities and Other Deferred Income Payments to a Nonresident. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-7-87; operative upon filing (Register 87, No.
						20).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
						30).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13028.1,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4328.5-1 - Extension of Withholding to Supplemental Unemployment Compensation Benefits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
						section filed 5-7-87; operative upon filing (Register 87, No.
						20).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
						30).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13028.5,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4329-1 - Voluntary Withholding Agreements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General. An employee and his or her
					 employer may enter into an agreement under Section
					 13029 of the code to provide for
					 the withholding of income tax upon payments of amounts described in subdivision
					 (c) of this regulation. Such an agreement may be entered into under this
					 section only if an agreement for the withholding of federal income tax has been
					 entered into by the employee and his or her employer pursuant to Section
					 3402(p) of the
					 Internal Revenue Code of 1954 and only with respect to amounts which are
					 includable in the gross income of the employee under Section
					 17071
					 of the Revenue and Taxation Code. The agreement must be applicable to all such
					 amounts paid by the employer to the employee. The amount to be withheld
					 pursuant to an agreement under Section
					 13029 of the code shall be
					 determined under the rules contained in Section
					 13020 of the code.
(b) Form and Duration of Agreement.
(1)
(A)
					 Except as provided in subparagraph (B) of this paragraph, an employee who
					 desires to enter into an agreement under Section
					 13029 of the code shall furnish
					 the employer with a request for withholding of California income tax which
					 shall be signed by the employee and shall contain:
(i) The name, address, and social security
					 number of the employee making the request.
(ii) The name and address of the
					 employer.
(iii) A statement that
					 the employee desires withholding of California income tax.
The furnishing of such a signed request for withholding
						of a California income tax shall constitute a request for withholding and shall
						be attached to, and constitute a part of, the employee's Federal Form
						W-4.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 2 - WITHHOLDING AND PAYMENT OF TAX › Section 4330-1 - Withholding for Miscellaneous Pay Periods of Less Than a Week

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of computing the amount of tax required to
						be deducted and withheld pursuant to Section
						13020 of the code, an employer may
						compute such tax as provided by Section
						13030 of the
						code.
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13030,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 3 - WITHHOLDING EXEMPTIONS › Section 4343-1 - Supplemental Wage Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect repealing section filed 3-30-93 pursuant to section
						100, title 1, California Code of
						Regulations (Register 93, No. 14).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13043,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 4 - REPORTS, RETURNS, AND STATEMENTS › Section 4350-1 - Statement for Employees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 If wages are subject to withholding of Disability Insurance, Voluntary Plan
					 Disability Insurance, or Income Tax, the written statement shall be furnished
					 to an employee by an employer in triplicate. In addition to the information
					 specified in Section
					 13050 of the code the statement
					 shall include:
(1) The address, state
					 employer account number and federal identification number of the
					 employer;
(2) The address of the
					 employee;
(3) All payments made
					 directly by such employer under a wage continuation plan which constitute wages
					 in accordance with Section
					 4309-1(b)(8)(A)
					 of these regulations without regard to whether tax has been withheld on such
					 amounts;
(4) The abbreviation "CA"
					 if the wages were subject to Section
					 13020 of the code; and
(5) The abbreviation "CASDI" if worker
					 contributions were paid by the employee pursuant to Section
					 986 of the code; or
(6) If wages were not subject to disability
					 insurance contributions, show "CASDI O", or the abbreviation "VPDI" if worker
					 contributions were paid by the employee pursuant to Section
					 3260 of the
					 code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 4 - REPORTS, RETURNS, AND STATEMENTS › Section 4353-1 - Annual Report of Compensation Paid and Taxes Withheld. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Change
						without regulatory effect repealing section filed 2-21-96 pursuant to section
						100, title 1, California Code of
						Regulations (Register 96, No. 8).
Note: Authority: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13053,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 4 - REPORTS, RETURNS, AND STATEMENTS › Section 4355-1 - Report of Tips by Employee to Employer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Requirement That Tips Be Reported. An
					 employee who receives, in the course of his or her employment by an employer,
					 tips which constitute wages as defined in Section
					 13009 of the code shall furnish to
					 his or her employer a written statement, or statements, disclosing the total
					 amount of such tips received by the employee in the course of his or her
					 employment by such employer. For provisions relating to the treatment of tips
					 as wages for purposes of the tax under Section
					 13020 of the code, see Section
					 4309-3 of these regulations. Tips
					 received by an employee in a calendar month in the course of his or her
					 employment by an employer which are required to be reported to the employer
					 must be so reported on or before the 10th day of the following month. Thus,
					 tips received by an employee in January are required to be reported by the
					 employee to his or her employer on or before the immediately succeeding
					 February 10.
(b) Statement for Use
					 in Reporting Tips.
(1) In General. The written
					 statement furnished by the employee to the employer in respect of tips received
					 by the employee shall be signed by the employee and should disclose:
(A) The name, address, and social security or
					 identifying number of the employee.
(B) The name and address of the
					 employer.
(C) The period for which,
					 and the date on which, the statement is furnished. If the statement is for a
					 calendar month, the month and year should be specified. If the statement is for
					 a period of less than one calendar month, the beginning and ending dates of the
					 period should be shown (for example, Jan. 1 through Jan. 8).
(D) The total amount of tips received by the
					 employee during the period covered by the statement which are required to be
					 reported to the employer (see subdivision (a) of this
					 regulation).
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 5 - COLLECTIONS › Section 4370-1 - Liability for Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every employer required to deduct and withhold the tax
						under Section
						13020 of the code from the wages
						of an employee is liable for the payment of such tax whether or not it is
						collected from the employee by the employer. If the employer deducts less than
						the correct amount of tax, or fails to deduct any part of the tax, he or she is
						nevertheless liable for the correct amount of the tax.
1. Change
						without regulatory effect amending section filed 1-7-97 pursuant to section
						100, title 1, California Code of
						Regulations (Register 97, No. 2).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13070,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 2.5 - WITHHOLDING TAX ON WAGES › Chapter 5 - COLLECTIONS › Section 4371-1 - Failure to Withhold. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
						30).
Note: Authority cited: Sections
						  305
						  and
						  306,
						  Unemployment Insurance Code. Reference: Section
						  13071,
						  Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 1 - GENERAL PROVISIONS › Section 4400 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
As used in sections
							 4400-4499, inclusive, of these
							 regulations:
(a) "Apprentice" means an
						  individual at least 16 years of age who is in training under apprenticeship
						  standards and a written apprenticeship agreement pursuant to chapter 4
						  (commencing with section
						  3070) of division 3 of the Labor
						  Code.
(b) "Alternative Funding
						  Source" means funding appropriated to the Panel for the purposes of the ETP
						  Core Program, or other workforce training program, from a source other than the
						  Employment Training Tax.
(c) "Core
						  Program" means the workforce development program established at Section
						  10200
et seq.
of
						  the Unemployment Insurance Code and funded by the Employment Training
						  Tax.
(d) "Days" means calendar days
						  unless otherwise specified. A workweek may be less than five days, but must be
						  more than two days.
(e)
						  [Repealed]
(f) "Disabled
						  individual" means any person who meets one of the following criteria:
(1) has a physical or mental impairment that
						  substantially limits one or more of such person's major life
						  activities;
(2) has a record of
						  such impairment; or,
(3) is
						  regarded as having such an impairment, and is likely to experience difficulty
						  in securing, retaining, or advancing in employment because of such an
						  impairment, and who can perform job with reasonable accommodation to his or her
						  disability. Eligible contractors shall make reasonable accommodation to the
						  known physical or mental limitations of an otherwise qualified disabled
						  individual unless the applicant can demonstrate that the accommodation would
						  impose an undue hardship on the operation of its program.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4401 - Evaluation Process. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 4-12-91; operative 4-12-91 pursuant to Government Code section
							 11346.2(d)
							 (Register 91, No. 18).
2. Repealer filed 7-18-2007; operative
							 8-17-2007 (Register 2007, No. 29).
Note: Authority cited: Section
								10205(k),
								Unemployment Insurance Code. Reference: Sections
								10204,
								10205(c), (d),
								(e), (f), (g), (i) and
								10206,
								10207,
								10209,
								10210,
								10214.5,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4401.1 - In-Kind Contributions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Contractor must make In-Kind Contributions toward
							 the cost of retraining. This requirement does not apply to new hire training.
							 The Contractor is solely responsible for reporting In-Kind Contributions to
							 ETP.
(a) In Kind Contributions may be
						  monetary or non-monetary but they must be in addition to the training costs
						  reimbursed by ETP. In-Kind Contributions must demonstrate a commitment to the
						  successful outcome of the retraining project.
(b) A Single Employer Contractor must
						  contribute at least 100 percent of the approved amount of ETP funding, except
						  in the case of a small business with 100 or fewer full-time employees where the
						  contribution must be at least 50 percent of the approved amount.
(c) A Multiple Employer Contractor must
						  contribute at least 50 percent of the approved amount of ETP funding based on
						  the sum of all participating employer contributions to the retraining project
						  as a whole, as well as any contributions that may be made by the Multiple
						  Employer Contractor.
(d) In-Kind
						  Contributions may consist of wages and benefits paid to trainees during the
						  hours of ETP-funded training. They may include out-of-pocket costs, such as one
						  or more of the following:
(1) One-time or
						  ongoing assessment of training needs/results
(2) Development of the retraining proposal or
						  curriculum
(3) Costs or fees that
						  exceed the amount reimbursed by ETP
(4) Facility and equipment usage directly
						  attributable to the retraining project
(5) Training textbooks, programs, aids and
						  supplies
(6) Lost production time
						  during the hours of training
(7)
						  Wages paid to "replacement workers" during the hours of training
In-Kind Contributions may also include the cost of
							 training non-eligible participants, and conducting on-the-job training in the
							 same or similar curriculum. They may not include costs paid by, or fees
							 absorbed by, a subcontractor.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4401.5 - Employer Eligibility

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  An employer is eligible for Panel funding for purposes of retraining or new
						  hire placement of trainees if it is subject to payment of the California
						  Unemployment Insurance (UI) tax.
(b) A public entity or nonprofit organization
						  that has elected an alternate method of funding its liability for unemployment
						  insurance benefits is only eligible as a "participating employer" for the
						  placement of new hire trainees under a Multiple Employer Contract (MEC).
This limited eligibility is for the purpose of
							 "incidental placements" as part of a training project designed to meet the
							 needs of one or more eligible employers. These incidental placements will be
							 capped at 20% of the total trainee population. This cap will be applied by ETP
							 to the number of trainees who have completed training and retention and reached
							 the applicable Minimum Wage, at the time of fiscal closeout for the training
							 project as a whole.
(c) The
						  Panel may modify the 20% cap on a case-by-case basis, for good cause
						  shown.
(d) The MEC contracting
						  entity is responsible for ensuring that each participating employer is either
						  subject to payment of the California UI tax as set forth in Subsection (a), or
						  is within the 20% cap in Subsection (b), of this regulation.
(e) The MEC contracting entity cannot
						  consider incidental placements in evaluating the new-hire training needs of an
						  occupation or industry. Instead, it must design a training project that will
						  address the shortage of workers identified by an employer advisory board, as
						  set forth in Section
						  4406.
(f) Federal agencies are eligible as
						  participating employers for incidental placements.
1. New
							 section filed 5-18-98; operative 5-18-98 pursuant to Government Code section
							 11343.4(d)
							 (Register 98, No. 21).
2. Editorial correction printing
							 inadvertently omitted section (Register 98, No. 25).
3. Amendment of
							 section and NOTE filed 7-18-2007; operative 8-17-2007 (Register 2007, No.
							 29).
4. Amendment of subsection (b), new subsection (c), subsection
							 relettering and amendment of newly designated subsections (d)-(f) filed
							 2-15-2011; operative 3-17-2011 (Register 2011, No.
							 7).
Note: Authority cited: Section
								10205(m),
								Unemployment Insurance Code. Reference: Sections
								10201(b),
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4402 - Application Process. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 8-19-91; operative 8-19-91 (Register 92, No. 1).
2.
							 Repealer filed 7-18-2007; operative 8-17-2007 (Register 2007, No.
							 29).
Note: Authority cited: Section
								10205(k)
								and
								10205(l),
								Unemployment Insurance Code. Reference: Section
								10205(c), (d),
								(e), (i),
								10206(a)(1),
								(c), (d), (e), (f), and
								10207(a),
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4402.1 - Contractor Meetings. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 12-4-97; operative 12-4-97 pursuant to Government Code section
							 11343.4(d)
							 (Register 97, No. 49).
2. Repealer filed 8-9-2006; operative
							 9-8-2006 (Register 2006, No. 32).
Note: Authority cited: Section
								10205(l),
								Unemployment Insurance Code. Reference: Section
								10200,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4402.2 - Critical Proposal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
						  Panel recognizes that certain applications/proposals for Panel funding are
						  uniquely critical to the California economy, and therefore the development of
						  such applications/proposals must be expedited.
(1) The Executive Director determines if an
						  application/proposal meets the criteria specified in subsection (2) for
						  immediate attention. Such a project will be designated as a "Critical
						  Proposal", and the development of that project will be given priority over
						  other projects.
(2) "Critical
						  Proposals" are proposals that are part of a State of California economic
						  development effort to provide incentives for businesses that are:
(A) expanding within California through the
						  addition of new jobs as a result of a new product or new business function;
						  or
(B) moving operations from
						  out-of-state to California; or
(C)
						  adding a new facility in California; or
(D) considering relocation of a California
						  facility or operation to a location outside of
						  California.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 3 - EMPLOYMENT SERVICES PROGRAMS › Part 1 - EMPLOYMENT AND EMPLOYABILITY SERVICES › Chapter 1.5 - EMPLOYMENT TRAINING PANEL › Article 2 - PROPOSAL PROCESS › Section 4403 - Coordination with Other Agencies. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 4-12-91; operative 4-12-91 pursuant to Government Code section
							 11346.2(d)
							 (Register 91, No. 18).
2. Amendment of section and NOTE filed
							 9-27-2005; operative 9-27-2005 pursuant to Government Code section
							 11343.4
							 (Register 2005, No. 39).
3. Repealer filed 8-9-2006; operative
							 9-8-2006 (Register 2006, No. 32).
Note: Authority cited: Section
								10205(m),
								Unemployment Insurance Code. Reference: Sections
								10200(a)(4),
								10200(c),
								10204(a) and
								(c),
								10205(c)
								and
								10214.5,
								Unemployment Insurance Code; and Title 29, U.S.C. Section
								794(d).