©2023 Seyfarth Shaw LLP www.seyfarth.com 2023 Cal-Peculiarities | 377 with whom the payroll company has contracted. Fifth, imposing such a duty of care would complicate wage and hour litigation and make it harder to settle.61 (See § 7.21.) 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.62 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job applicants to sign an application for employment, to file the application form with the DLSE.63 That provision was repealed in 2004. 16.6 EITC Information Pursuant to the California Earned Income Tax Credit Information Act, California employers must notify all employees of both the federal and state Earned Income Tax Credit.64 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.65 Merely posting this information on an employee bulletin board would not satisfy this notification duty.66 1 See http://www.edd.ca.gov/payroll_taxes/new_hire_reporting.htm (visited Mar. 24, 2023) (defining a “rehired” employee as “any employee who is rehired after a separation of at least 60 consecutive days”). 2 See http://www.edd.ca.gov/payroll_taxes/new_hire_reporting.htm (visited Mar. 24, 2023); see also Unemp. Ins. Code § 1088.5. 3 For forms, see https://www.edd.ca.gov/pdf_pub_ctr/de340.pdf (visited Mar. 24, 2023). 4 Unemp. Ins. Code § 1088.5(e). 5 Unemp. Ins. Code § 1088.5(d)(3) (further requiring that “[a]ny employer that transmits reports pursuant to this paragraph shall notify the Secretary of Health and Human Services in writing as to which state the employer designates for the purpose of sending reports”). 6 Lab. Code § 2810.5. 7 Lab. Code § 2810.5(a)(1)(H) (employer must provide notice “[t]hat an employee: may accrue and use sick leave; has a right to request and use accrued paid sick leave; may not be terminated or retaliated against for using or requesting the use of accrued paid sick leave; and has the right to file a complaint against an employer who retaliates”). 8 Lab. Code § 2810.5(b). 9 Lab. Code § 2810.5(c). 10 Lab. Code § 2810.5(a)(3).. 11 Id. 12 See www.dir.ca.gov/dlse/LC_2810.5_Notice.pdf (visited Mar. 24, 2023). 13 See http://www.dir.ca.gov/dlse/FAQs-NoticeToEmployee.html (visited Mar. 24, 2023). 14 Form DE 542, https://edd.ca.gov/pdf_pub_ctr/de542.pdf (visited Mar. 21, 2022). 15 Unemp. Ins. Code § 1088.8. 16 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.” 17 Lab. Code § 226(j). 18 Lab. Code § 226.2(a)(2).
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