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California PayrollHow Difficult is it?
Valerie Alexander, CPPOct. 8, 2015 9:00 AM
Conformity To Federal LawAlternative WorkweeksWait Time Penalty PayMandatory Sick Leave PayNew Hire ReportingQuarterly Tax Returns
AGENDA
• CA Industrial Welfare Commission Orders (IWC)
• State Exemption Requirements• Health Savings Accounts – HSA
Taxability• Minimum Wage and Overtime
Conformity to Federal Law
IWC WAGE ORDERS 16 Orders – Purpose and Definitions
Posting Requirements
Multiple Order Compliance
Conformity to Federal Law
STATE EXEMPTION REQUIREMENTS Numerous Exemptions Available
Minimum Salary Requirements Computer Software Professions –
Exemption from Overtime Licensed Physician - Exemption from
Overtime
Conformity to Federal Law
HEALTH SAVINGS ACCOUNTS (HSA)
EMPLOYEE CONTRIBUTIONS
EMPLOYER CONTRIBUTIONS
Conformity to Federal Law
MINIMUM WAGE & OVERTIME State Minimum Wage
City of San Francisco
City of San Jose
City of Oakland
Living Wage Ordinances
Conformity to Federal Law
Definition
Rules
Reporting Requirement
ALTERNATIVE WORKWEEKS
Not Wages for FIT, FICA or FUTA purposes
Not Wages for PIT, SDI or SUI purposes
(Meal and Rest-time Penalty Pay is NOT included)
WAIT TIME PENALTY PAY
Requirements as of January 1, 2015
Right to accrue and take sick leave – effective 7/1/2015
MANDATORY SICK LEAVE
On or after 7/1/2015, works for 30 or more days within a year from the beginning of employment is entitled to paid sick leave. Accrual begins on the 1st day of employment of 7/1/2015, whichever is LATER.
Employer can limit use in 1 year: either 24 hours or 3 days (whichever is beneficial to employee)
Can be carried over and may be capped at 48 hours.
MANDATORY SICK LEAVE
Employee may use accrued paid sick days beginning on the 90th day of employment.
Employee can take paid sick leave for employee’s own or a family member’s illness or healthcare.
Employer’s are required to notify most employees about Paid Sick Leave.
PosterWritten notice to employees
MANDATORY SICK LEAVE
Employers provide for accrual of 1 hours for every 30 hours worked and allow use of at least 24 hours or 3 days. OR………
Provide 24 hours or 3 days at the beginning of a 12 month period of paid sick leave for each eligible employee to use per year.
MANDATORY SICK LEAVE
Employers must show how many days employee has available on check stub or separate document issued same day as paycheck.
Keep records showing how many hours have been earned and used for 3 years.
MANDATORY SICK LEAVE
Employees are guaranteed to at least partial compensation when they report to their job expecting to work
Scheduled Hours to Work vs. Minimum Reporting Time Pay Owed
Exceptions found in IWC Orders 1-16
REPORTING TIME
