(a) Except as provided in subdivisions (e) through (h), each employer shall file with the department a report of contributions (payroll tax deposit), a report of wages (quarterly wage and withholding report), and an annual reconciliation return of the employer and employee contributions required by Article 3 (commencing with Section 976) of Chapter 4 of Part 1 of Division 1 of the code, and the withheld personal income tax due as required by Chapter 2 (commencing with Section 13020) of Division 6 of the code based upon wages paid with respect to all establishments maintained within this state and computed in accordance with the code and these regulations on such forms and in such formats as the department may provide or approve and in accordance with the code and these regulations. The department shall not approve forms or formats that are not suitable for processing by the optical character reader or other processing methods used by the department. Failure to receive report and return forms shall not relieve the employer from his or her responsibility for filing the required reports and returns. Employers who remit contributions by electronic funds transfer under Sections 1110(f) and 13021 of the code should refer to those sections of the code for the requirements for filing payroll tax deposit payments.
(b) Each payroll tax deposit shall include:(1) The employer's business name, address, and the state employer account number.(2) The payroll date for which the employer is required to make a deposit under Section 13021 of the code or the last date of the calendar quarter if the employer files quarterly.(3) The payment type for the deposit period to which the employer is subject (i.e.; next banking day, semiweekly, monthly or quarterly) under Section 13021 of the code.(4) The quarter during which the wages were paid.(5) The amount of employer contributions for unemployment insurance, the amount of employer contributions for employment training tax, the amount of employee contributions for state disability insurance, the amount of California personal income tax withheld, the amount of any applicable penalty and interest, and the total amount due from the employer.(6) The authorized signature and telephone number of the person who prepared the payroll tax deposit.(7) The payment for the amount due.(c) Each quarterly wage and withholding report shall include:(1) The employer's business name, address, state employer account number, and the quarter during which the wages were paid and/or personal income tax was withheld.(2) The number of employees earning wages subject to unemployment insurance during the pay periods which include the twelfth day of each month as set forth in subdivisions (i) and (j) of this regulation.(3) The social security account number, the full first name, middle initial and full last name of each employee, the total wages subject to unemployment and/or disability insurance paid to each employee performing services in employment and paid wages as defined in Division 1 of the code, the total wages paid to each employee subject to personal income tax, and the amount of personal income tax required to be withheld under Section 13020 of the code. (A) Remuneration for services excluded from total subject wages under Article 2 of Chapter 4 of Part 1 of Division 1 of the code (except Section 930) or remuneration paid to workers whose services are excluded from employment under Chapter 3 of Part 1 of Division 1 of the code shall not be included on a quarterly wage and withholding report.(B) Wages subject to both unemployment and disability insurance coverage shall be included in a quarterly wage and withholding report separate from a quarterly wage and withholding report which shall be required for either of the following: 1. Wages subject to unemployment insurance coverage only when excluded from disability insurance coverage under Sections 637.1, 931.5 and 2902 of the code.2. Voluntary disability insurance plan wages.(4) On each separate page, the total amount of wages subject to unemployment and/or disability insurance coverage or voluntary plan disability insurance, the total amount of wages subject to personal income tax, and the total amount of personal income tax withheld for all employees listed on that page.(5) On the first or the last page, the grand total of all wages subject to unemployment and/or disability insurance coverage or voluntary plan disability insurance for the quarter, the grand total of the amount of wages subject to personal income tax for the quarter, and the grand total of the amount of personal income withheld for the quarter.(6) On the first page only, the authorized signature, title (owner, responsible officer, or authorized agent of the employer), telephone number, the date, and a declaration that the information given is true and correct to the best of his or her knowledge and belief.(7) Employers who are required under Section 6011 of the Internal Revenue Code to file magnetic media returns shall within 90 days of meeting this requirement either submit a magnetic media format to the department for approval of the quarterly wage and withholding report or file a written request for waiver from filing on magnetic media. Upon receiving a letter from the department, stating that the required magnetic media format is approved, each employer shall be required to file any subsequent quarterly wage and withholding reports by magnetic media. The department accepts various magnetic media formats. If an employer requests a waiver from filing on magnetic media, in subsequent years the employer must file by March 31 of each year either a copy of his/her federal exemption approval letter or a written request for waiver from filing quarterly wage report(s) on magnetic media. An approved waiver by the department shall be valid for six months or longer at the discretion of the director. The department may approve the waiver request if the employer establishes to the satisfaction of the director that there is a lack of automation, a severe economic hardship, a current exemption from submitting magnetic media information returns for federal purposes, or other good cause for not complying with the provisions of this paragraph.(d) Each annual reconciliation return shall include:(1) The employer's business name, address, state employer account number, and the calendar year during which the wages were paid and/or personal income tax was withheld.(2) The employer's federal employer identification number (FEIN) and any additional FEINs related to the employer's state account number.(3) The amount of total wages paid during the calendar year subject to unemployment insurance coverage and/or state disability insurance coverage including wages in excess of the limitations prescribed by Section 930 and/or 985 of the code. Wages subject to personal income tax, but not subject to unemployment insurance or state disability insurance, shall not be included unless the return is being filed for personal income tax only.(4) The amount of wages paid during the calendar year subject to unemployment insurance contributions not in excess of the limitation prescribed by Section 930 of the code.(5) The amount of wages paid during the calendar year subject to state disability insurance contributions not in excess of the limitation prescribed by Section 985 of the code.(6) The amount of employer contributions for unemployment insurance and employment training tax, the amount of employee contributions for state disability insurance, and the amount of California personal income tax withheld during the calendar year.(7) The amounts previously paid during the calendar year for unemployment insurance contributions, employment training tax contributions, state disability insurance contributions, and California personal income tax withheld.(8) The total amount remaining due from or overpaid by the employer for the calendar year. The payment for the amount remaining due for the calendar year shall be submitted with a payroll tax deposit form as described in subdivision (b) of this regulation.(9) The authorized signature, title (owner, responsible officer, or authorized agent of the employer), telephone number, the date, and a declaration that the information given is true and correct to the best of the signer's knowledge and belief.(e) Employers with an approved voluntary disability insurance plan as described in Chapter 6 (commencing with Section 3251) of Part 2 of Division 1 of the code shall not file an annual reconciliation return under subdivision (d) of this regulation. These employers shall file payroll tax deposits, as described in subdivision (b) of this regulation, quarterly wage and withholding reports as described in subdivision (c) of this regulation, and quarterly contribution returns. Each quarterly contribution return shall include: (1) The employer's business name, address, state employer account number, and the quarter during which the wages were paid.(2) The number of employees earning wages subject to unemployment insurance during the pay periods which include the twelfth day of each month as set forth in subdivisions (i) and (j) of this regulation.(3) The amount of total wages paid during the calendar quarter subject to unemployment insurance coverage and/or disability insurance coverage (including voluntary plan disability insurance) including wages in excess of the limitation prescribed by Sections 930, 985 and/or 3252(b) of the code.(4) The amount of wages paid during the calendar quarter subject to unemployment insurance contributions not in excess of the limitation prescribed by Section 930 of the code.(5) The amount of wages paid during the calendar quarter subject to state disability insurance contributions and the voluntary plan disability insurance assessment not in excess of the limitation prescribed by Sections 985 and 3252(b) of the code.(6) The amount of employer contributions for unemployment insurance and employment training tax, the amount of employee contributions for state disability insurance, the amount of California personal income tax withheld, the amount of the voluntary plan disability insurance assessment, less amounts previously paid as prescribed by subdivision (b) of this regulation, and the total amount due from or overpaid by the employer for the calendar quarter.(7) The payment for the amount due.(8) For the last quarterly contribution return filed for each calendar year, the total amount of California personal income tax withheld as reported on Federal Forms W-2 and/or 1099-R.(9) The authorized signature, title (owner, responsible officer, or authorized agent of the employer), telephone number, the date, and a declaration that the information given is true and correct to the best of his or her knowledge and belief.(f) Employers who have elected coverage under Section 708(a) of the code shall refer to Section 708(a) - 1 of these regulations for the filing requirements. Employers or self-employed individuals who have elected coverage under Section 708(b) or 708.5 of the code shall refer to those sections of the code for the filing requirements.(g) Employers described in Sections 682 and 684 of the code who have an approved election under Section 1110(d) of the code may, but are not required to, file payroll tax deposits as described in subdivision (b) of this regulation. These employers shall file quarterly reports of wages and withholdings for employers of household workers which shall include the same information as described in subdivision (c) of this regulation. Instead of the annual reconciliation return as described in subdivision (d) of this regulation, these employers shall file an annual payroll tax return for employers of household workers which shall include the same information as described in subdivision (d) of this regulation.(h) Employers described in Section 821.4 of the code who make payments into the School Employees Fund pursuant to Sections 823 and 828 of the code are not required to file payroll tax deposits or an annual reconciliation return to report contributions and wages subject to unemployment insurance coverage only. These employers shall file quarterly contribution returns and quarterly wage and withholding reports, as described in subdivision (c) of this regulation to report the employer contributions and wages subject to unemployment insurance coverage only. Each quarterly contribution return for school employers shall include: (1) The employer's business name, address, state employer account number, and the quarter during which wages were paid.(2) The number of employees earning wages subject to unemployment insurance during the pay periods which include the twelfth day of each month as set forth in subdivisions (i) and (j) of this regulation.(3) The amount of total wages paid during the quarter subject to unemployment insurance coverage including wages in excess of the limitation prescribed by Section 930 of the code.(4) The amount of employer contributions for unemployment insurance only and the total amount due from the employer.(5) The payment for the amount due.(6) The authorized signature, title (administrator, accountant, preparer, or other authorized agent of the employer), telephone number, fax number, the date, and a declaration that the information provided is true and correct to the best of the signer's knowledge and belief.(i) "Number of employees" as used in subdivisions (c)(2), (e)(2) and (h)(2) of this regulation, means the number of full-time and part-time workers who worked during or received pay (subject to unemployment insurance wages) for the payroll period which includes the twelfth of the month, and includes, but is not limited to, the following categories of employees earning wages irrespective of whether such wages are actually or constructively paid during the applicable pay periods: (1) Officers of corporations.(3) Supervisory personnel.(6) Employees on paid vacations or paid sick leave.(7) Employees paid by salary, by the hour, on a piece rate or by commission.(9) Employees earning wages in excess of the limitation prescribed by Section 930 of the code.(j) "Number of employees" as used in subdivisions (c)(2), (e)(2) and (h)(2) of this regulation does not include: (1) Employees who earned no wages during the applicable pay periods due to strikes, work stoppages, temporary layoffs, illnesses without pay, or vacations without pay.(2) Employees who earned wages at other times during the month but did not earn wages during the applicable pay periods which include the twelfth day of the month.(3) Individuals who earned remuneration for services not included in subject "employment" under the code.(4) Individuals who were paid remuneration, but did not perform services during the applicable pay periods, which include the twelfth day of the month, such as individuals who were paid residual or royalty payments.(k) "Pay periods," as used in subdivisions (c)(2), (e)(2) and (h)(2) of this regulation, means periods of not more than 31 consecutive days for which a payment of remuneration is ordinarily made to employees by the employer, and includes as to a particular employer every type of pay period in actual use by that employer. EXAMPLE: Employers may have two or more types of pay periods for different categories of workers, such as daily, weekly, biweekly, semimonthly, or monthly. Under this regulation, each employer would, in computing the "number of employees" in applicable "pay periods," include all employees earning wages on all types of payrolls for pay periods which include the twelfth day of the month. For example, an employer who used daily, weekly, and semimonthly payrolls as to different categories of workers would include all employees earning wages on the daily payroll for the twelfth day or the working day nearest thereto, the weekly payroll for the weekly pay period which includes the twelfth day, and the semimonthly payroll for the semimonthly pay period which includes the twelfth day.
(l) The amendment of this regulation and the matter contained herein, shall not interrupt the running of interest or assessment of penalties with respect to contributions heretofore due and unpaid in accordance with such prior regulations as may have been in effect at the time such contribution liability was incurred.Cal. Code Regs. Tit. 22, § 1088-1
1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
2. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).
3. Amendment filed 2-28-64; designated effective 3-9-64 (Register 64, No. 5).
4. Amendment filed 3-14-80; effective thirtieth day thereafter (Register 80, No. 11).
5. Amendment of Cross-Reference and NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
6. Amendment filed 5-12-92; operative 6-11-92 (Register 92, No. 20).
7. Amendment of section heading, section and NOTE filed 6-5-2000; operative 7-5-2000 (Register 2000, No. 23). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 637.1, 682, 684, 708, 708.5, 821.4, 823, 828, 930, 931.5, 985, 1026, 1088, 1110, 2902, 3252, 13020 and 13021, Unemployment Insurance Code.
1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
2. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).
3. Amendment filed 2-28-64; designated effective 3-9-64 (Register 64, No. 5).
4. Amendment filed 3-14-80; effective thirtieth day thereafter (Register 80, No. 11).
5. Amendment of Cross-Reference and NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
6. Amendment filed 5-12-92; operative 6-11-92 (Register 92, No. 20).
7. Amendment of section heading, section and Note filed 6-5-2000; operative 7-5-2000 (Register 2000, No. 23). For provisions concerning reports with respect to employment and payroll distribution required of certain multiple establishment employers, see Regulation Section 1088-8.