Cal-Peculiarities: How California Employment Law is Different 2022 Edition

366 | 2022 Cal-Peculiarities ©2022 Seyfarth Shaw LLP  www.seyfarth.com 16.4 Executive Compensation Under the California Corporate Disclosure Act, publicly traded corporations must report to the Secretary of State the salary and certain stock option rights of the five most highly compensated executives who are not on the board of directors . 60 16.5 Filing Job Applications California once required employers that require job applicants to sign an application for employment to file the application form with the DLSE . 61 T hat provision was repealed in 2004. 16.6 EITC Information All California employers must notify employees of both the federal and state Earned Income Tax Credit. Specifically, employers must, within a week of providing an employee any annual wage summary (e.g., Form W- 2), deliver to or mail the employee written notice regarding the employee’s possible eligibility for earned income tax credit under federal and state law . 62 Merely posting this information on an employee bulletin board would not satisfy this notification duty. 1 Se e http://www.edd.ca.gov/payroll_taxes/new_hire_reporting.htm ( visited Mar. 20, 2022); see also Unemp. Ins. Code § 1088.5. 2 For forms, se e https://www.edd.ca.gov/pdf_pub_ctr/de340.pdf ( visited Mar. 20, 2022). 3 Unemp. Ins. Code § 1088.5(e). 4 Unemp. Ins. Code § 1088.5(d). 5 Lab. Code § 2810.5. 6 Lab. Code § 2810.5(a)(1)(H). 7 Id. 8 Id. 9 Lab. Code § 2810.5(a)(3). 10 Id. 11 Se e www.dir.ca.gov/dlse/LC_2810.5_Notice.pdf ( visited Mar. 20, 2022). 12 Se e http://www.dir.ca.gov/dlse/FAQs-NoticeToEmployee.html ( visited Mar. 20, 2022). 13 Form DE 542 , https://edd.ca.gov/pdf_pub_ctr/de542.pdf ( visited Mar. 21, 2022). 14 Unemp. Ins. Code § 1088.8. 15 Lab. Code § 226(a). The nine required items are “(1) gross wages earned, (2) total hours worked by the employee, except as provided in subdivision (j) [for exempt employees], (3) the number of piece-rate units earned and any applicable piece-rate if the employee is paid on a piece-rate basis, (4) all deductions, provided that all deductions made on written orders of the employee may be aggregated and shown as one item, (5) net wages earned, (6) the inclusive dates of the period for which the employee is paid, (7) the name of the employee and only the last four digits of his or her social security number or an employee identification number other than a social security number, (8) the name and address of the legal entity that is the employer and, if the employer is a farm labor contractor, as defined in subdivision (b) of Section 1682, the name and address of the legal entity that secured the services of the employer, and (9) all applicable hourly rates in effect during the pay period and the corresponding number of hours worked at each hourly rate by the employee and, … if the employer is a temporary services employer as defined in Section 201.3, the rate of pay and the total hours worked for each temporary services assignment.” 16 Lab. Code § 226(j). 17 Lab. Code § 226.2(a)(2). 18 Lab. Code § 226(a). A “farm labor contractor” is defined as “any person who, for a fee, employs workers to render personal services in connection with the production of any farm products to, for, or under the direction of a third person, or who recruits, solicits, supplies, or hires workers on behalf of an employer engaged in the growing or producing of farm products, and who, for a fee, provides in connection therewith one or more of the following services: furnishes board, lodging, or transportation for those workers; supervises, times, checks, counts, weighs, or otherwise directs or measures their work; or disburses wage payments to these persons.” Lab. Code § 1682(b). 19 Lab. Code § 226(a)(9). 20 In Stewart v. San Luis Ambulance, Inc., No. S246255 (Cal. Jan. 3, 2018), the Supreme Court accepted a request from the Ninth Circuit, 878 F.3d 883 (certifying question), to decide, among other issues, this issue: “Do violations of meal period regulations, which require