344 | 2025 Cal-Peculiarities ©2025 Seyfarth Shaw LLP www.seyfarth.com 9.2 Distribution Requirements 9.2.1 Distribution required to all employees California employers must provide all California employees the following information: an annual notice about pregnancy disability leave, or update the employee handbook, to include all required information,33 a sexual harassment information sheet, available from the CRD,34 and an annual notice that they may be eligible for the federal and California Earned Income Tax Credit (EITC), with such notice to be provided within one week of when the company provides any worker with an annual income summary such as a Form W-2 or a Form 1099 (see § 16.6).35 As of January 1, 2022, California employers can distribute required notices and posters under the California Labor Code as an email attachment.36 Email distribution, however, “shall not alter the employer’s obligation to physically display the required posting.”37 This does not apply to posting requirements under the FEHA or FMLA.38 9.2.2 New hire distribution requirements California employers must provide all new California hires the following information: California Form DE-4 (Employee’s Withholding Allowance Certificate),39 a notice that California tendentiously calls a Wage Theft Notice, containing pay rates and other basic information, including information about the California Paid Sick Leave Law (see §§ 2.14,16.1),40 a pamphlet DE 2515, on State Disability Insurance Provisions, which is available from the Employment Development Department,41 a pamphlet describing workers’ compensation rights, available in both English and Spanish, by the end of the first pay period,42 a form that the employee may use to notify the employer of the employee’s personal physician or personal chiropractor,43 a pamphlet DE 2511, explaining Paid Family Leave Benefits (see § 2.4) (which also must go to incumbent employees leaving work to attend to a sick relative),44 a form notifying each employee of the right to take protected leave for certain serious or violent felonies and not to be discharged, discriminated, or retaliated against because of the employee’s status as a victim of those crimes (this form also must also be provided to other employees upon request),45 a fact sheet (CRD-185), entitled “Sexual Harassment Fact Sheet,”46 and a California lactation accommodation Policy.47 9.2.3 Special event distribution requirements California employers must also distribute information to California employees as follows:
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