©2023 Seyfarth Shaw LLP www.seyfarth.com 2023 Cal-Peculiarities | 379 41 Morgan v. United Retail Inc., 186 Cal. App. 4th 1136, 1147, 1149 (2010) (affirming summary adjudication to employer; “The employee could simply add together the total regular hours figure and the total overtime hours figure shown on the wage statement to arrive at the sum of hours worked.”). 42 Savea v. YRC Inc., 34 Cal. App. 5th 173, 176 (2019) (affirming dismissal of complaint; “YRC did not violate section 226, subdivision (a)(8) by providing its fictitious business name as the employer name on its wage statements or by providing an employer address that did not contain a mail stop code or ZIP+4 Code.”). 43 Gen. Atomics v. Superior Ct., 64 Cal. App. 5th 987, 990 (2021), rev. denied (Sept. 15, 2021) (reversing trial court and awarding summary judgment to employer). 44 Magadia v. Wal-Mart Assocs., Inc., 999 F.3d 668, 680 (9th Cir. 2021) (reversing judgment and award of damages to employee on wage statement claim). 45 Id. at 682. 46 Lab. Code § 2699.5. 47 Lab. Code § 2699(f)(2). 48 Lopez v. Friant & Assocs., LLC, 15 Cal. App. 5th 773, 784 (2017) (reversing summary judgment to employer; “Because section 226(e)(1) sets forth the elements of a private cause of action for damages and statutory penalties, its requirement that a plaintiff demonstrate ‘injury’ resulting from a ‘knowing and intentional’ violation of section 226(a) is not applicable to a PAGA claim for recovery of civil penalties.”). See also Raines v. Coastal Pac. Food Distributors, Inc., 23 Cal. App. 5th 667, 676-77, 679-80, 681 (2018) (reversing summary judgment to employer on PAGA claim; where wage statement shows overtime hours and total overtime payment, plaintiff could use simple arithmetic to derive the missing hourly rate, satisfying the statutory exception to the “deemed to suffer injury” provision that applies where “a reasonable person would be able to readily ascertain the information without reference to other documents or information”; by contrast, PAGA has no “injury” requirement and so plaintiff could proceed with her PAGA claim though a “trial court has discretion in awarding civil penalties and may reduce the award for technical violations that cause no injury”). 49 Heritage Residential Care, Inc. v. Division of Labor Standards Enforcement, 192 Cal. App. 4th 75 (2011) (“inadvertent” is not defined in the statute, it should receive its “plain and commonsense meaning”—unintentional, accidental, or not deliberate). 50 Raines v. Coastal Pac. Food Distribs., Inc., 23 Cal. App. 5th 667, 674-75 (2018) (reversing summary judgment to employer on PAGA claim) (emphasis in original). 51 Id. at 675. 52 Gunther v. Alaska Airlines, Inc., 72 Cal. App. 5th 334 (2021). 53 DLSE Opinion Letter 2006.07.06. 54 Lab. Code § 226(a) (“a copy of the [wage] statement and the record of the deductions shall be kept on file by the employer for at least three years at the place of employment or at a central location within the State of California”). 55 Lab. Code § 226(a) (“For purposes of this subdivision, ‘copy’ includes a duplicate of the itemized statement provided to an employee or a computer-generated record that accurately shows all of the information required by this subdivision.”). 56 SB 1252, amending Lab. Code § 226(b) (“An employer … shall afford current and former employees the right to inspect or receive a copy of records pertaining to their employment.”). 57 Goonewardene v. ADP, LLC, 5 Cal. App. 5th 154, 174, 183 (2016) (reversing dismissal of complaint in part), rev. granted, No. S238941 (Cal. Feb. 15, 2016). 58 Goonewardene v. ADP, LLC, 6 Cal. 5th 817 (2019) (affirming dismissal of complaint as to payroll company on causes of action for breach of contract, negligence, and negligent misrepresentation). 59 Id. at 821. 60 Id. 61 Id. at 841. 62 Corp. Code § 1502.1(a)(4). 63 Lab. Code § 431 (repealed in 2004 by S.B.1809). 64 Rev. & Tax. Code § 19853 (“An employer shall notify all employees that they may be eligible for the federal and the California EITC within one week before or after, or at the same time, that the employer provides an annual wage summary, including, but not limited to, a Form W-2 or a Form 1099, to any employee.”). 65 Id. Pursuant to Rev. & Tax. Code § 19854(a), the notice furnished to employees regarding the availability of the federal and the California EITC shall state as follows: BASED ON YOUR ANNUAL EARNINGS, YOU MAY BE ELIGIBLE TO RECEIVE THE EARNED INCOME TAX CREDIT FROM THE FEDERAL GOVERNMENT (FEDERAL EITC). THE FEDERAL EITC IS A REFUNDABLE FEDERAL INCOME TAX CREDIT FOR LOWINCOME WORKING INDIVIDUALS AND FAMILIES. THE FEDERAL EITC HAS NO EFFECT ON CERTAIN WELFARE BENEFITS. IN MOST CASES, FEDERAL EITC PAYMENTS WILL NOT BE USED TO DETERMINE ELIGIBILITY FOR MEDICAID, SUPPLEMENTAL SECURITY INCOME, FOOD STAMPS, LOW-INCOME HOUSING, OR MOST TEMPORARY ASSISTANCE FOR NEEDY FAMILIES PAYMENTS. EVEN IF YOU DO NOT OWE FEDERAL TAXES, YOU MUST FILE A FEDERAL TAX RETURN TO RECEIVE THE FEDERAL EITC. BE SURE TO FILL OUT THE FEDERAL EITC FORM IN THE FEDERAL INCOME TAX RETURN BOOKLET. FOR INFORMATION REGARDING YOUR ELIGIBILITY TO RECEIVE THE FEDERAL EITC, INCLUDING INFORMATION ON HOW TO OBTAIN THE IRS NOTICE 797 OR ANY OTHER NECESSARY FORMS AND INSTRUCTIONS, CONTACT THE INTERNAL REVENUE SERVICE BY CALLING 1-800-829-3676 OR THROUGH ITS WEB SITE AT WWW.IRS.GOV.
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