1085. Every employing unit shall keep a true and accurate work
record of:
(a) All his workers and their status, i.e., employed, on layoff or
leave of absence.
(b) The wages paid by him to each worker.
(c) Such other information as the director deems necessary to
proper administration of this division.
1086. (a) Each employing unit within 15 days after becoming an
employer as defined in this part shall register with the department
on a form prescribed by the department.
(b) (1) Notwithstanding subdivision (a), any Indian tribe (as
described by subsection (u) of Section 3306 of Title 26 of the United
States Code) that employed one or more workers on or after December
21, 2000, and prior to the operative date of the statute adding this
subdivision at the 2001 portion of the 2001-02 Regular Session of the
Legislature that has not registered with the department by the
operative date of the statute, shall register with the department
within 15 days of that operative date.
(2) The subject date for employers who register with the
department under the provisions of paragraph (1) shall be December
21, 2000, or the date that employer first hired an employee,
whichever is later.
1087. Any officer or employee of the Sales and Use Tax Division of
the Board of Equalization who is authorized to accept an application
for a seller's permit under Section 6066 of the Revenue and Taxation
Code or authorized to register a retailer under Section 6226 of the
Revenue and Taxation Code is a duly authorized agent of the
Employment Development Department for purposes of accepting
registration of employers as required in this part.
The department shall reimburse the Board of Equalization for any
additional costs incurred by reason of services by any of its
officers or employees to the department pursuant to this section.
1088. (a) (1) Each employer shall file with the director within the
time required by subdivision (a) or (d) of Section 1110 for payment
of employer contributions, a report of contributions, a quarterly
return, and a report of wages paid to his or her workers in the form
and containing any information as the director prescribes. An
electronic funds transfer of contributions pursuant to subdivision
(f) of Section 1110 shall satisfy the requirement for a report of
contributions. The quarterly return shall include the total amount of
wages, employer contributions required under Sections 976 and 976.6,
worker contributions required under Section 984, the amounts
required to be withheld under Section 13020, or withheld under
Section 13028, and any other information as the director shall
prescribe. The report of wages shall include individual amounts
required to be withheld under Section 13020 or withheld under Section
13028.
(2) (A) In order to enhance efforts to reduce tax fraud and to
reduce the personal income tax reporting burden, effective January 1,
1997, the report of wages shall also include the full first name of
the employee and total wages, as defined in Section 13009, paid to
each employee. This paragraph shall apply to reports of wages for all
periods ending on or before December 31, 1999.
(B) For all periods beginning on or after January 1, 2000, the
report of wages shall also include total wages subject to personal
income tax, as defined in Section 13009.5, paid to each employee.
(b) Each employer shall file with the director within the time
required by subdivision (b) or (d) of Section 1110 for payment of
worker contributions, a report of contributions containing the
employer's business name, address, and account number, the total
amount of worker contributions due, and any other information as the
director shall prescribe. The director shall prescribe the form for
the report of contributions. An electronic funds transfer of
contributions pursuant to subdivision (f) of Section 1110 shall
satisfy the requirement for a report of contributions.
(c) In addition to the report of contributions, quarterly return,
and report of wages required by employers under subdivision (a), an
individual who has elected coverage under subdivision (a) of Section
708 is also required to file a separate report of contributions, and
quarterly return, subject to Part 2 (commencing with Section 2601).
(d) Any employer making an election under subdivision (d) of
Section 1110 shall submit the report of wages described in
subdivision (a), within the time required for submitting employer
contributions under subdivision (a) of Section 1110.
(e) (1) In addition to the report of contributions, quarterly
return, and report of wages described in subdivision (a), each
employer shall file with the director an annual reconciliation return
showing the total amount of wages, employer contributions required
under Sections 976 and 976.6, worker contributions required under
Section 984, the amounts required to be withheld under Section 13020
or withheld under Section 13028, and any other information as the
director shall prescribe. This annual reconciliation return shall be
due on the first day of January following the close of the prior
calendar year and shall become delinquent if not filed on or before
the last day of that month.
(2) This subdivision shall not apply to individuals electing
coverage under Section 708 or 708.5 or employers electing financing
under Section 821.
(3) The requirement to file the annual reconciliation return for
the prior calendar year under this subdivision shall not apply to the
2012 calendar year and thereafter.
(f) For purposes of making a report of wages under subdivision
(a), employers who are required under Section 6011 of the Internal
Revenue Code and authorized regulations thereunder to file magnetic
media returns, shall, within 90 days of becoming subject to this
requirement, do one of the following:
(1) Submit a magnetic media format to the department for approval,
and upon receiving approval from the department, submit any
subsequent reports of wages on magnetic media.
(2) Establish 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 subdivision. Approved waivers shall be valid for six months
or longer, at the discretion of the director.
(g) The Franchise Tax Board shall be allowed access to the
information filed with the department pursuant to this section.
(h) The requirement in subdivision (a) to file a quarterly return
shall begin with the first calendar quarter of the 2011 calendar
year.
1088.5. (a) In addition to information reported in accordance with
Section 1088, effective July 1, 1998, each employer shall file, with
the department, the information provided for in subdivision (b) on
new employees.
(b) Each employer shall report the hiring of any employee who
works in this state and to whom the employer anticipates paying
wages.
(c) (1) This section shall not apply to any department, agency, or
instrumentality of the United States.
(2) State agency employers shall not be required to report
employees performing intelligence or counterintelligence functions,
if the head of the agency has determined that reporting pursuant to
this section would endanger the safety of the employee or compromise
an ongoing investigation or intelligence mission.
(d) (1) Employers shall submit a report as described in paragraph
(4) within 20 days of hiring any employee whom the employer is
required to report pursuant to this section.
(2) Notwithstanding subdivision (a), employers transmitting
reports magnetically or electronically shall submit the report by two
monthly transmissions not less than 12 days no more than 16 days
apart.
(3) For purposes of this section, an employer that has employees
in two or more states and that transmits reports magnetically or
electronically may designate one state in which the employer has
employees to which the employer will transmit the report described in
paragraph (4). Any 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.
(4) The report shall contain the following:
(A) The name, address, and social security number of the
employees.
(B) The employer's name, address, state employer identification
number (if one has been issued), and identifying number assigned to
the employer under Section 6109 of the Internal Revenue Code of 1986.
(C) The first date the employee worked.
(5) Employers may report pursuant to this section by submitting a
copy of the employee's W-4 form, a form provided by the department,
or any other hiring document transmitted by first-class mail,
magnetically, or electronically.
(e) For each failure to report the hiring of an employee, as
required and within the time required by this section, unless the
failure is due to good cause, the department may assess a penalty of
twenty-four dollars ($24), or four hundred ninety dollars ($490) if
the failure is the result of conspiracy between the employer and
employee not to supply the required report or to supply a false or
incomplete report.
(f) Information collected pursuant to this section may be used for
the following purposes:
(1) Administration of this code.
(2) Locating individuals for purposes of establishing paternity
and establishing, modifying, and enforcing child support obligations.
(3) Administration of employment security and workers'
compensation programs.
(4) Providing employer or employee information to the Franchise
Tax Board for the purpose of tax enforcement.
(5) Verification of eligibility of applicants for, or recipients
of, the public assistance programs listed in Section 1320b-7(b) of
Title 42 of the United States Code.
(g) For purposes of this section, "employer" includes a labor
union hiring hall.
(h) This section shall become operative on July 1, 1998.
1088.6. Each employer, pursuant to authorized regulations, shall
furnish a written statement to the worker showing the excess of the
worker contributions required with respect to wages included in
Section 927 and subdivision (n) of Section 13009 over the worker
contributions withheld pursuant to Sections 984 and 13020, and shall
file a copy of this statement with the director. If the employer
fails to furnish the statement, as required by this section and
authorized regulations, he or she shall be liable for the excess of
the worker contributions.
1088.8. (a) Effective January 1, 2001, any service-recipient, as
defined in subdivision (b), who makes or is required to make a return
to the Internal Revenue Service, in accordance with subdivision (a)
of Section 6041A of the Internal Revenue Code (relating to payments
made to a service-provider as compensation for services) shall file
with the department information as required under subdivision (c).
(b) For purposes of this section:
(1) "Service-recipient" means any individual, person, corporation,
association, or partnership, or agent thereof, doing business in
this state, deriving trade or business income from sources within
this state, or in any manner in the course of a trade or business
subject to the laws of this state. "Service-recipient" also includes
the State of California or any political subdivision thereof,
including the Regents of the University of California, any charter
city, or any political body not a subdivision or agency of the state,
and any person, employee, department, or agent thereof.
(2) "Service-provider" means an individual who is not an employee
of the service-recipient for California purposes and who received
compensation or executes a contract for services performed for that
service-recipient within or without the state.
(c) Each service-recipient shall report all of the following
information to the department, within 20 days of the earlier of first
making payments that in the aggregate equal or exceed six hundred
dollars ($600) in any year to a service-provider, or entering into a
contract or contracts with a service-provider providing for payments
that in the aggregate equal or exceed six hundred dollars ($600) in
any year:
(1) The full name, address, and social security number of the
service-provider.
(2) The service-recipient's name, business name, address, and
telephone number.
(3) The service-recipient's federal employer identification
number, California state employer account number, social security
number, or other identifying number as required by the Employment
Development Department in consultation with the Franchise Tax Board.
(4) The date the contract is executed, or if no contract, the date
payments in the aggregate first equal or exceed six hundred dollars
($600).
(5) The total dollar amount of the contract, if any, and the
contract expiration date.
(d) The department shall retain information collected pursuant to
this section until November 1 following the tax year in which the
contract is executed, or if no contract, the tax year in which the
aggregate payments first equal or exceed six hundred dollars ($600).
(e) For each failure to fully comply with subdivision (c), unless
the failure is due to good cause, the department may assess a penalty
of twenty-four dollars ($24), or four hundred ninety dollars ($490)
if the failure is the result of conspiracy between the service
recipient and service provider not to supply the required report or
to supply a false or incomplete report.
(f) Information obtained by the department pursuant to this
section may be released only for purposes of establishing, modifying,
or enforcing child support obligations under Section 17400 of the
Family Code and for child support collection purposes authorized
under Article 5 (commencing with Section 19271) of Chapter 5 of Part
10.2 of the Revenue and Taxation Code, or to the Franchise Tax Board
for tax enforcement purposes or for the administration of this code.
(g) This section shall become operative on January 1, 2001.
1089. Each employer shall post and maintain in places readily
accessible to individuals in his service such printed statements
concerning benefit rights and other matters as may be prescribed by
authorized regulations. Each employer shall, pursuant to authorized
regulations, supply each individual at the time he becomes unemployed
with copies of printed statements or materials relating to claims
for benefits. Each employer shall immediately notify each employee of
any change in his relationship with said employer. Failure to comply
with this section by an employer shall constitute a misdemeanor.
Such printed statements shall be supplied by the director to each
employer without cost to him.
1090. (a) Every assignee, receiver, trustee in bankruptcy, or other
representative of an insolvent employing unit, and every
administrator or executor of the estate of a deceased employing unit,
shall within 30 days after assuming office send notice in writing of
the name and address of the employing unit, his own name and
address, and such other information as may be required by the
director.
(b) Within four months after the mailing of the notice required of
every administrator or executor of the estate of a deceased
employing unit under subdivision (a), the director shall file or
present his claim for contributions, penalty, and interest based upon
wages paid by the employing unit during his lifetime. The
administrator or executor of the estate of a deceased employing unit
shall succeed to all the rights and obligations of the deceased
employing unit under this division.
1092. Every employing unit shall furnish to the director,
administrative law judge, or deputy, upon demand, a sworn statement
of the matters contained in the records required by Section 1085. If
such records are kept pursuant to contract with a financial
institution as defined in Section 7465 of the Government Code, the
employing unit shall also furnish to the director or the director's
authorized representative an authorization for disclosure of such
account or accounts. The authorization for disclosure shall be that
provided for in Section 7473 of the Government Code. Such records
shall be open to inspection and shall be subject to being copied by
the director or his authorized representative at any time during the
business hours of the employing unit. Any claimant or his authorized
representative at a hearing before a deputy or administrative law
judge or the appeals board shall be supplied with information from
such records to the extent necessary for the proper presentation of
his claim.
1093. In the event any employer shall fail to keep and furnish to
the director, upon notice, any required records or reports necessary
for a full determination, decision on appeal, or other proper
disposition of any claim for benefits in any proceeding under this
division, within such reasonable time as the director may by rule,
regulation, or procedure prescribe, it shall be conclusively presumed
that the claimant is entitled to the maximum total amount of
benefits payable under this division unless it is established by
other evidence which the director deems sufficient that a lesser
total amount of benefits is properly due and owing to the claimant.
If so established by other evidence upon default of the employer,
after notice, such lesser total amount of benefits thus determined
shall be conclusive. In all cases in which such presumptions shall
apply, if the claimant has earned wages in employment for more than
one employer during his base period, the accounts of the employer or
employers who have properly kept and furnished the required records
or reports shall not be charged with benefits in an amount exceeding
that which such accounts would have been charged had the claimant
been entitled only to benefits determined by the total of the wages
earned and the number of calendar quarters worked for them and all
benefits paid in excess thereof shall be charged solely against the
accounts of the employer or employers who have failed to keep or
furnish the required records or reports.
1094. (a) Except as otherwise specifically provided in this code,
the information obtained in the administration of this code is
confidential, not open to the public, and shall be for the exclusive
use and information of the director in discharge of his or her
duties.
(b) The information released to authorized entities pursuant to
other provisions of the code shall not be admissible in evidence in
any action or special proceeding, other than one arising out of the
provisions of this code or one described in Section 1095.
(c) The information may be tabulated and published in statistical
form for use by federal, state, and local governmental departments
and agencies, and the public, except that the name of the employing
unit or of any worker shall never be divulged in the course of the
tabulation or publication.
(d) Wages as defined by Section 13009 and amounts required to be
deducted and withheld under Section 13020 shall not be disclosed
except as provided in Article 2 (commencing with Section 19542) of
Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation
Code.
(e) Any employee or his or her representative may receive his or
her wage information upon written request by the employee. The
information shall be provided without charge.
(f) Any person who knowingly accesses, uses, or discloses any
confidential information without authorization is in violation of
this section and is guilty of a misdemeanor.
1095. The director shall permit the use of any information in his
or her possession to the extent necessary for any of the following
purposes and may require reimbursement for all direct costs incurred
in providing any and all information specified in this section,
except information specified in subdivisions (a) to (e), inclusive:
(a) To enable the director or his or her representative to carry
out his or her responsibilities under this code.
(b) To properly present a claim for benefits.
(c) To acquaint a worker or his or her authorized agent with his
or her existing or prospective right to benefits.
(d) To furnish an employer or his or her authorized agent with
information to enable him or her to fully discharge his or her
obligations or safeguard his or her rights under this division or
Division 3 (commencing with Section 9000).
(e) To enable an employer to receive a reduction in contribution
rate.
(f) To enable federal, state, or local government departments or
agencies, subject to federal law, to verify or determine the
eligibility or entitlement of an applicant for, or a recipient of,
public social services provided pursuant to Division 9 (commencing
with Section 10000) of the Welfare and Institutions Code, or Part A
of Title IV of the Social Security Act, where the verification or
determination is directly connected with, and limited to, the
administration of public social services.
(g) To enable county administrators of general relief or
assistance, or their representatives, to determine entitlement to
locally provided general relief or assistance, where the
determination is directly connected with, and limited to, the
administration of general relief or assistance.
(h) To enable state or local governmental departments or agencies
to seek criminal, civil, or administrative remedies in connection
with the unlawful application for, or receipt of, relief provided
under Division 9 (commencing with Section 10000) of the Welfare and
Institutions Code or to enable the collection of expenditures for
medical assistance services pursuant to Part 5 (commencing with
Section 17000) of Division 9 of the Welfare and Institutions Code.
(i) To provide any law enforcement agency with the name, address,
telephone number, birth date, social security number, physical
description, and names and addresses of present and past employers,
of any victim, suspect, missing person, potential witness, or person
for whom a felony arrest warrant has been issued, when a request for
this information is made by any investigator or peace officer as
defined by Sections 830.1 and 830.2 of the Penal Code, or by any
federal law enforcement officer to whom the Attorney General has
delegated authority to enforce federal search warrants, as defined
under Sections 60.2 and 60.3 of Title 28 of the Code of Federal
Regulations, as amended, and when the requesting officer has been
designated by the head of the law enforcement agency and requests
this information in the course of and as a part of an investigation
into the commission of a crime when there is a reasonable suspicion
that the crime is a felony and that the information would lead to
relevant evidence. The information provided pursuant to this
subdivision shall be provided to the extent permitted by federal law
and regulations, and to the extent the information is available and
accessible within the constraints and configurations of existing
department records. Any person who receives any information under
this subdivision shall make a written report of the information to
the law enforcement agency that employs him or her, for filing under
the normal procedures of that agency.
(1) This subdivision shall not be construed to authorize the
release to any law enforcement agency of a general list identifying
individuals applying for or receiving benefits.
(2) The department shall maintain records pursuant to this
subdivision only for periods required under regulations or statutes
enacted for the administration of its programs.
(3) This subdivision shall not be construed as limiting the
information provided to law enforcement agencies to that pertaining
only to applicants for, or recipients of, benefits.
(4) The department shall notify all applicants for benefits that
release of confidential information from their records will not be
protected should there be a felony arrest warrant issued against the
applicant or in the event of an investigation by a law enforcement
agency into the commission of a felony.
(j) To provide public employee retirement systems in California
with information relating to the earnings of any person who has
applied for or is receiving a disability income, disability
allowance, or disability retirement allowance, from a public employee
retirement system. The earnings information shall be released only
upon written request from the governing board specifying that the
person has applied for or is receiving a disability allowance or
disability retirement allowance from its retirement system. The
request may be made by the chief executive officer of the system or
by an employee of the system so authorized and identified by name and
title by the chief executive officer in writing.
(k) To enable the Division of Labor Standards Enforcement in the
Department of Industrial Relations to seek criminal, civil, or
administrative remedies in connection with the failure to pay, or the
unlawful payment of, wages pursuant to Chapter 1 (commencing with
Section 200) of Part 1 of Division 2 of, and Chapter 1 (commencing
with Section 1720) of Part 7 of Division 2 of, the Labor Code.
(l) To enable federal, state, or local governmental departments or
agencies to administer child support enforcement programs under
Title IV of the Social Security Act (42 U.S.C. Sec. 651 et seq.).
(m) To provide federal, state, or local governmental departments
or agencies with wage and claim information in its possession that
will assist those departments and agencies in the administration of
the Victims of Crime Program or in the location of victims of crime
who, by state mandate or court order, are entitled to restitution
that has been or can be recovered.
(n) To provide federal, state, or local governmental departments
or agencies with information concerning any individuals who are or
have been:
(1) Directed by state mandate or court order to pay restitution,
fines, penalties, assessments, or fees as a result of a violation of
law.
(2) Delinquent or in default on guaranteed student loans or who
owe repayment of funds received through other financial assistance
programs administered by those agencies. The information released by
the director for the purposes of this paragraph shall not include
unemployment insurance benefit information.
(o) To provide an authorized governmental agency with any or all
relevant information that relates to any specific workers'
compensation insurance fraud investigation. The information shall be
provided to the extent permitted by federal law and regulations. For
the purposes of this subdivision, "authorized governmental agency"
means the district attorney of any county, the office of the Attorney
General, the Department of Industrial Relations, and the Department
of Insurance. An authorized governmental agency may disclose this
information to the State Bar, the Medical Board of California, or any
other licensing board or department whose licensee is the subject of
a workers' compensation insurance fraud investigation. This
subdivision shall not prevent any authorized governmental agency from
reporting to any board or department the suspected misconduct of any
licensee of that body.
(p) To enable the Director of the Bureau for Private Postsecondary
and Vocational Education, or his or her representatives, to access
unemployment insurance quarterly wage data on a case-by-case basis to
verify information on school administrators, school staff, and
students provided by those schools who are being investigated for
possible violations of Chapter 7 (commencing with Section 94700) of
Part 59 of the Education Code.
(q) To provide employment tax information to the tax officials of
Mexico, if a reciprocal agreement exists. For purposes of this
subdivision, "reciprocal agreement" means a formal agreement to
exchange information between national taxing officials of Mexico and
taxing authorities of the State Board of Equalization, the Franchise
Tax Board, and the Employment Development Department. Furthermore,
the reciprocal agreement shall be limited to the exchange of
information that is essential for tax administration purposes only.
Taxing authorities of the State of California shall be granted tax
information only on California residents. Taxing authorities of
Mexico shall be granted tax information only on Mexican nationals.
(r) To enable city and county planning agencies to develop
economic forecasts for planning purposes. The information shall be
limited to businesses within the jurisdiction of the city or county
whose planning agency is requesting the information, and shall not
include information regarding individual employees.
(s) To provide the State Department of Developmental Services with
wage and employer information that will assist in the collection of
moneys owed by the recipient, parent, or any other legally liable
individual for services and supports provided pursuant to Chapter 9
(commencing with Section 4775) of Division 4.5 of, and Chapter 2
(commencing with Section 7200) and Chapter 3 (commencing with Section
7500) of Division 7 of, the Welfare and Institutions Code.
(t) To provide the State Board of Equalization with employment tax
information that will assist in the administration of tax programs.
The information shall be limited to the exchange of employment tax
information essential for tax administration purposes to the extent
permitted by federal law and regulations.
(u) Nothing in this section shall be construed to authorize or
permit the use of information obtained in the administration of this
code by any private collection agency.
(v) The disclosure of the name and address of an individual or
business entity that was issued an assessment that included penalties
under Section 1128 or 1128.1 shall not be in violation of Section
1094 if the assessment is final. The disclosure may also include any
of the following:
(1) The total amount of the assessment.
(2) The amount of the penalty imposed under Section 1128 or 1128.1
that is included in the assessment.
(3) The facts that resulted in the charging of the penalty under
Section 1128 or 1128.1.
(w) To enable the Contractors' State License Board to verify the
employment history of an individual applying for licensure pursuant
to Section 7068 of the Business and Professions Code.
(x) To provide any peace officer with the Division of
Investigation in the Department of Consumer Affairs information
pursuant to subdivision (i) when the requesting peace officer has
been designated by the Chief of the Division of Investigation and
requests this information in the course of and as part of an
investigation into the commission of a crime or other unlawful act
when there is reasonable suspicion to believe that the crime or act
may be connected to the information requested and would lead to
relevant information regarding the crime or unlawful act.
(y) To enable the Labor Commissioner of the Division of Labor
Standards Enforcement in the Department of Industrial Relations to
identify, pursuant to Section 90.3 of the Labor Code, unlawfully
uninsured employers. The information shall be provided to the extent
permitted by federal law and regulations.
(z) To enable the Chancellor of the California Community Colleges,
in accordance with the requirements of Section 84754.5 of the
Education Code, to obtain quarterly wage data, commencing January 1,
1993, on students who have attended one or more community colleges,
to assess the impact of education on the employment and earnings of
students, to conduct the annual evaluation of district-level and
individual college performance in achieving priority educational
outcomes, and to submit the required reports to the Legislature and
the Governor. The information shall be provided to the extent
permitted by federal statutes and regulations.
(aa) To enable the Public Employees' Retirement System to seek
criminal, civil, or administrative remedies in connection with the
unlawful application for, or receipt of, benefits provided under Part
3 (commencing with Section 20000) of Division 5 of Title 2 of the
Government Code.
(ab) To enable the State Department of Education, the University
of California, the California State University, and the Chancellor of
the California Community Colleges, pursuant to the requirements
prescribed by the federal American Recovery and Reinvestment Act of
2009 (Public Law 111-5), to obtain quarterly wage data, commencing
July 1, 2010, on students who have attended their respective systems
to assess the impact of education on the employment and earnings of
those students, to conduct the annual analysis of district-level and
individual district or postsecondary education system performance in
achieving priority educational outcomes, and to submit the required
reports to the Legislature and the Governor. The information shall be
provided to the extent permitted by federal statutes and
regulations.
1096. Where a number of workers are normally employed in employment
in the course of a year by several employers, such employers, with
the approval of the director, may appoint an agent. The agent may
maintain records and prepare and file returns and reports required
under this division with respect to such workers, including returns
and reports of wages paid to the workers, and may pay the employers'
and workers' contributions levied under this division with respect to
wages paid to such workers and perform such other acts on behalf of
such employers as the director may authorize all in the same manner
as though the agent were the employer of the workers.
1097. The manner of crediting to each employer the employment
experience of the group of employers who have appointed an agent
pursuant to Section 1096, for the purpose of any classification of
employers made pursuant to this division for the determinations of
future rates of employers' contributions, may be prescribed by
authorized regulations. Employers who operate or do business in more
than one place may, with the approval of the director, appoint a
separate agent in each such place.
1098. Nothing contained in Sections 1096 or 1097 shall be construed
to make the agent the employer of the workers, or relieve any
employer of his obligations to comply with this division, except to
the extent that his obligations are discharged by the agent.
1085. Every employing unit shall keep a true and accurate work
record of:
(a) All his workers and their status, i.e., employed, on layoff or
leave of absence.
(b) The wages paid by him to each worker.
(c) Such other information as the director deems necessary to
proper administration of this division.
1086. (a) Each employing unit within 15 days after becoming an
employer as defined in this part shall register with the department
on a form prescribed by the department.
(b) (1) Notwithstanding subdivision (a), any Indian tribe (as
described by subsection (u) of Section 3306 of Title 26 of the United
States Code) that employed one or more workers on or after December
21, 2000, and prior to the operative date of the statute adding this
subdivision at the 2001 portion of the 2001-02 Regular Session of the
Legislature that has not registered with the department by the
operative date of the statute, shall register with the department
within 15 days of that operative date.
(2) The subject date for employers who register with the
department under the provisions of paragraph (1) shall be December
21, 2000, or the date that employer first hired an employee,
whichever is later.
1087. Any officer or employee of the Sales and Use Tax Division of
the Board of Equalization who is authorized to accept an application
for a seller's permit under Section 6066 of the Revenue and Taxation
Code or authorized to register a retailer under Section 6226 of the
Revenue and Taxation Code is a duly authorized agent of the
Employment Development Department for purposes of accepting
registration of employers as required in this part.
The department shall reimburse the Board of Equalization for any
additional costs incurred by reason of services by any of its
officers or employees to the department pursuant to this section.
1088. (a) (1) Each employer shall file with the director within the
time required by subdivision (a) or (d) of Section 1110 for payment
of employer contributions, a report of contributions, a quarterly
return, and a report of wages paid to his or her workers in the form
and containing any information as the director prescribes. An
electronic funds transfer of contributions pursuant to subdivision
(f) of Section 1110 shall satisfy the requirement for a report of
contributions. The quarterly return shall include the total amount of
wages, employer contributions required under Sections 976 and 976.6,
worker contributions required under Section 984, the amounts
required to be withheld under Section 13020, or withheld under
Section 13028, and any other information as the director shall
prescribe. The report of wages shall include individual amounts
required to be withheld under Section 13020 or withheld under Section
13028.
(2) (A) In order to enhance efforts to reduce tax fraud and to
reduce the personal income tax reporting burden, effective January 1,
1997, the report of wages shall also include the full first name of
the employee and total wages, as defined in Section 13009, paid to
each employee. This paragraph shall apply to reports of wages for all
periods ending on or before December 31, 1999.
(B) For all periods beginning on or after January 1, 2000, the
report of wages shall also include total wages subject to personal
income tax, as defined in Section 13009.5, paid to each employee.
(b) Each employer shall file with the director within the time
required by subdivision (b) or (d) of Section 1110 for payment of
worker contributions, a report of contributions containing the
employer's business name, address, and account number, the total
amount of worker contributions due, and any other information as the
director shall prescribe. The director shall prescribe the form for
the report of contributions. An electronic funds transfer of
contributions pursuant to subdivision (f) of Section 1110 shall
satisfy the requirement for a report of contributions.
(c) In addition to the report of contributions, quarterly return,
and report of wages required by employers under subdivision (a), an
individual who has elected coverage under subdivision (a) of Section
708 is also required to file a separate report of contributions, and
quarterly return, subject to Part 2 (commencing with Section 2601).
(d) Any employer making an election under subdivision (d) of
Section 1110 shall submit the report of wages described in
subdivision (a), within the time required for submitting employer
contributions under subdivision (a) of Section 1110.
(e) (1) In addition to the report of contributions, quarterly
return, and report of wages described in subdivision (a), each
employer shall file with the director an annual reconciliation return
showing the total amount of wages, employer contributions required
under Sections 976 and 976.6, worker contributions required under
Section 984, the amounts required to be withheld under Section 13020
or withheld under Section 13028, and any other information as the
director shall prescribe. This annual reconciliation return shall be
due on the first day of January following the close of the prior
calendar year and shall become delinquent if not filed on or before
the last day of that month.
(2) This subdivision shall not apply to individuals electing
coverage under Section 708 or 708.5 or employers electing financing
under Section 821.
(3) The requirement to file the annual reconciliation return for
the prior calendar year under this subdivision shall not apply to the
2012 calendar year and thereafter.
(f) For purposes of making a report of wages under subdivision
(a), employers who are required under Section 6011 of the Internal
Revenue Code and authorized regulations thereunder to file magnetic
media returns, shall, within 90 days of becoming subject to this
requirement, do one of the following:
(1) Submit a magnetic media format to the department for approval,
and upon receiving approval from the department, submit any
subsequent reports of wages on magnetic media.
(2) Establish 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 subdivision. Approved waivers shall be valid for six months
or longer, at the discretion of the director.
(g) The Franchise Tax Board shall be allowed access to the
information filed with the department pursuant to this section.
(h) The requirement in subdivision (a) to file a quarterly return
shall begin with the first calendar quarter of the 2011 calendar
year.
1088.5. (a) In addition to information reported in accordance with
Section 1088, effective July 1, 1998, each employer shall file, with
the department, the information provided for in subdivision (b) on
new employees.
(b) Each employer shall report the hiring of any employee who
works in this state and to whom the employer anticipates paying
wages.
(c) (1) This section shall not apply to any department, agency, or
instrumentality of the United States.
(2) State agency employers shall not be required to report
employees performing intelligence or counterintelligence functions,
if the head of the agency has determined that reporting pursuant to
this section would endanger the safety of the employee or compromise
an ongoing investigation or intelligence mission.
(d) (1) Employers shall submit a report as described in paragraph
(4) within 20 days of hiring any employee whom the employer is
required to report pursuant to this section.
(2) Notwithstanding subdivision (a), employers transmitting
reports magnetically or electronically shall submit the report by two
monthly transmissions not less than 12 days no more than 16 days
apart.
(3) For purposes of this section, an employer that has employees
in two or more states and that transmits reports magnetically or
electronically may designate one state in which the employer has
employees to which the employer will transmit the report described in
paragraph (4). Any 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.
(4) The report shall contain the following:
(A) The name, address, and social security number of the
employees.
(B) The employer's name, address, state employer identification
number (if one has been issued), and identifying number assigned to
the employer under Section 6109 of the Internal Revenue Code of 1986.
(C) The first date the employee worked.
(5) Employers may report pursuant to this section by submitting a
copy of the employee's W-4 form, a form provided by the department,
or any other hiring document transmitted by first-class mail,
magnetically, or electronically.
(e) For each failure to report the hiring of an employee, as
required and within the time required by this section, unless the
failure is due to good cause, the department may assess a penalty of
twenty-four dollars ($24), or four hundred ninety dollars ($490) if
the failure is the result of conspiracy between the employer and
employee not to supply the required report or to supply a false or
incomplete report.
(f) Information collected pursuant to this section may be used for
the following purposes:
(1) Administration of this code.
(2) Locating individuals for purposes of establishing paternity
and establishing, modifying, and enforcing child support obligations.
(3) Administration of employment security and workers'
compensation programs.
(4) Providing employer or employee information to the Franchise
Tax Board for the purpose of tax enforcement.
(5) Verification of eligibility of applicants for, or recipients
of, the public assistance programs listed in Section 1320b-7(b) of
Title 42 of the United States Code.
(g) For purposes of this section, "employer" includes a labor
union hiring hall.
(h) This section shall become operative on July 1, 1998.
1088.6. Each employer, pursuant to authorized regulations, shall
furnish a written statement to the worker showing the excess of the
worker contributions required with respect to wages included in
Section 927 and subdivision (n) of Section 13009 over the worker
contributions withheld pursuant to Sections 984 and 13020, and shall
file a copy of this statement with the director. If the employer
fails to furnish the statement, as required by this section and
authorized regulations, he or she shall be liable for the excess of
the worker contributions.
1088.8. (a) Effective January 1, 2001, any service-recipient, as
defined in subdivision (b), who makes or is required to make a return
to the Internal Revenue Service, in accordance with subdivision (a)
of Section 6041A of the Internal Revenue Code (relating to payments
made to a service-provider as compensation for services) shall file
with the department information as required under subdivision (c).
(b) For purposes of this section:
(1) "Service-recipient" means any individual, person, corporation,
association, or partnership, or agent thereof, doing business in
this state, deriving trade or business income from sources within
this state, or in any manner in the course of a trade or business
subject to the laws of this state. "Service-recipient" also includes
the State of California or any political subdivision thereof,
including the Regents of the University of California, any charter
city, or any political body not a subdivision or agency of the state,
and any person, employee, department, or agent thereof.
(2) "Service-provider" means an individual who is not an employee
of the service-recipient for California purposes and who received
compensation or executes a contract for services performed for that
service-recipient within or without the state.
(c) Each service-recipient shall report all of the following
information to the department, within 20 days of the earlier of first
making payments that in the aggregate equal or exceed six hundred
dollars ($600) in any year to a service-provider, or entering into a
contract or contracts with a service-provider providing for payments
that in the aggregate equal or exceed six hundred dollars ($600) in
any year:
(1) The full name, address, and social security number of the
service-provider.
(2) The service-recipient's name, business name, address, and
telephone number.
(3) The service-recipient's federal employer identification
number, California state employer account number, social security
number, or other identifying number as required by the Employment
Development Department in consultation with the Franchise Tax Board.
(4) The date the contract is executed, or if no contract, the date
payments in the aggregate first equal or exceed six hundred dollars
($600).
(5) The total dollar amount of the contract, if any, and the
contract expiration date.
(d) The department shall retain information collected pursuant to
this section until November 1 following the tax year in which the
contract is executed, or if no contract, the tax year in which the
aggregate payments first equal or exceed six hundred dollars ($600).
(e) For each failure to fully comply with subdivision (c), unless
the failure is due to good cause, the department may assess a penalty
of twenty-four dollars ($24), or four hundred ninety dollars ($490)
if the failure is the result of conspiracy between the service
recipient and service provider not to supply the required report or
to supply a false or incomplete report.
(f) Information obtained by the department pursuant to this
section may be released only for purposes of establishing, modifying,
or enforcing child support obligations under Section 17400 of the
Family Code and for child support collection purposes authorized
under Article 5 (commencing with Section 19271) of Chapter 5 of Part
10.2 of the Revenue and Taxation Code, or to the Franchise Tax Board
for tax enforcement purposes or for the administration of this code.
(g) This section shall become operative on January 1, 2001.
1089. Each employer shall post and maintain in places readily
accessible to individuals in his service such printed statements
concerning benefit rights and other matters as may be prescribed by
authorized regulations. Each employer shall, pursuant to authorized
regulations, supply each individual at the time he becomes unemployed
with copies of printed statements or materials relating to claims
for benefits. Each employer shall immediately notify each employee of
any change in his relationship with said employer. Failure to comply
with this section by an employer shall constitute a misdemeanor.
Such printed statements shall be supplied by the director to each
employer without cost to him.
1090. (a) Every assignee, receiver, trustee in bankruptcy, or other
representative of an insolvent employing unit, and every
administrator or executor of the estate of a deceased employing unit,
shall within 30 days after assuming office send notice in writing of
the name and address of the employing unit, his own name and
address, and such other information as may be required by the
director.
(b) Within four months after the mailing of the notice required of
every administrator or executor of the estate of a deceased
employing unit under subdivision (a), the director shall file or
present his claim for contributions, penalty, and interest based upon
wages paid by the employing unit during his lifetime. The
administrator or executor of the estate of a deceased employing unit
shall succeed to all the rights and obligations of the deceased
employing unit under this division.
1092. Every employing unit shall furnish to the director,
administrative law judge, or deputy, upon demand, a sworn statement
of the matters contained in the records required by Section 1085. If
such records are kept pursuant to contract with a financial
institution as defined in Section 7465 of the Government Code, the
employing unit shall also furnish to the director or the director's
authorized representative an authorization for disclosure of such
account or accounts. The authorization for disclosure shall be that
provided for in Section 7473 of the Government Code. Such records
shall be open to inspection and shall be subject to being copied by
the director or his authorized representative at any time during the
business hours of the employing unit. Any claimant or his authorized
representative at a hearing before a deputy or administrative law
judge or the appeals board shall be supplied with information from
such records to the extent necessary for the proper presentation of
his claim.
1093. In the event any employer shall fail to keep and furnish to
the director, upon notice, any required records or reports necessary
for a full determination, decision on appeal, or other proper
disposition of any claim for benefits in any proceeding under this
division, within such reasonable time as the director may by rule,
regulation, or procedure prescribe, it shall be conclusively presumed
that the claimant is entitled to the maximum total amount of
benefits payable under this division unless it is established by
other evidence which the director deems sufficient that a lesser
total amount of benefits is properly due and owing to the claimant.
If so established by other evidence upon default of the employer,
after notice, such lesser total amount of benefits thus determined
shall be conclusive. In all cases in which such presumptions shall
apply, if the claimant has earned wages in employment for more than
one employer during his base period, the accounts of the employer or
employers who have properly kept and furnished the required records
or reports shall not be charged with benefits in an amount exceeding
that which such accounts would have been charged had the claimant
been entitled only to benefits determined by the total of the wages
earned and the number of calendar quarters worked for them and all
benefits paid in excess thereof shall be charged solely against the
accounts of the employer or employers who have failed to keep or
furnish the required records or reports.
1094. (a) Except as otherwise specifically provided in this code,
the information obtained in the administration of this code is
confidential, not open to the public, and shall be for the exclusive
use and information of the director in discharge of his or her
duties.
(b) The information released to authorized entities pursuant to
other provisions of the code shall not be admissible in evidence in
any action or special proceeding, other than one arising out of the
provisions of this code or one described in Section 1095.
(c) The information may be tabulated and published in statistical
form for use by federal, state, and local governmental departments
and agencies, and the public, except that the name of the employing
unit or of any worker shall never be divulged in the course of the
tabulation or publication.
(d) Wages as defined by Section 13009 and amounts required to be
deducted and withheld under Section 13020 shall not be disclosed
except as provided in Article 2 (commencing with Section 19542) of
Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation
Code.
(e) Any employee or his or her representative may receive his or
her wage information upon written request by the employee. The
information shall be provided without charge.
(f) Any person who knowingly accesses, uses, or discloses any
confidential information without authorization is in violation of
this section and is guilty of a misdemeanor.
1095. The director shall permit the use of any information in his
or her possession to the extent necessary for any of the following
purposes and may require reimbursement for all direct costs incurred
in providing any and all information specified in this section,
except information specified in subdivisions (a) to (e), inclusive:
(a) To enable the director or his or her representative to carry
out his or her responsibilities under this code.
(b) To properly present a claim for benefits.
(c) To acquaint a worker or his or her authorized agent with his
or her existing or prospective right to benefits.
(d) To furnish an employer or his or her authorized agent with
information to enable him or her to fully discharge his or her
obligations or safeguard his or her rights under this division or
Division 3 (commencing with Section 9000).
(e) To enable an employer to receive a reduction in contribution
rate.
(f) To enable federal, state, or local government departments or
agencies, subject to federal law, to verify or determine the
eligibility or entitlement of an applicant for, or a recipient of,
public social services provided pursuant to Division 9 (commencing
with Section 10000) of the Welfare and Institutions Code, or Part A
of Title IV of the Social Security Act, where the verification or
determination is directly connected with, and limited to, the
administration of public social services.
(g) To enable county administrators of general relief or
assistance, or their representatives, to determine entitlement to
locally provided general relief or assistance, where the
determination is directly connected with, and limited to, the
administration of general relief or assistance.
(h) To enable state or local governmental departments or agencies
to seek criminal, civil, or administrative remedies in connection
with the unlawful application for, or receipt of, relief provided
under Division 9 (commencing with Section 10000) of the Welfare and
Institutions Code or to enable the collection of expenditures for
medical assistance services pursuant to Part 5 (commencing with
Section 17000) of Division 9 of the Welfare and Institutions Code.
(i) To provide any law enforcement agency with the name, address,
telephone number, birth date, social security number, physical
description, and names and addresses of present and past employers,
of any victim, suspect, missing person, potential witness, or person
for whom a felony arrest warrant has been issued, when a request for
this information is made by any investigator or peace officer as
defined by Sections 830.1 and 830.2 of the Penal Code, or by any
federal law enforcement officer to whom the Attorney General has
delegated authority to enforce federal search warrants, as defined
under Sections 60.2 and 60.3 of Title 28 of the Code of Federal
Regulations, as amended, and when the requesting officer has been
designated by the head of the law enforcement agency and requests
this information in the course of and as a part of an investigation
into the commission of a crime when there is a reasonable suspicion
that the crime is a felony and that the information would lead to
relevant evidence. The information provided pursuant to this
subdivision shall be provided to the extent permitted by federal law
and regulations, and to the extent the information is available and
accessible within the constraints and configurations of existing
department records. Any person who receives any information under
this subdivision shall make a written report of the information to
the law enforcement agency that employs him or her, for filing under
the normal procedures of that agency.
(1) This subdivision shall not be construed to authorize the
release to any law enforcement agency of a general list identifying
individuals applying for or receiving benefits.
(2) The department shall maintain records pursuant to this
subdivision only for periods required under regulations or statutes
enacted for the administration of its programs.
(3) This subdivision shall not be construed as limiting the
information provided to law enforcement agencies to that pertaining
only to applicants for, or recipients of, benefits.
(4) The department shall notify all applicants for benefits that
release of confidential information from their records will not be
protected should there be a felony arrest warrant issued against the
applicant or in the event of an investigation by a law enforcement
agency into the commission of a felony.
(j) To provide public employee retirement systems in California
with information relating to the earnings of any person who has
applied for or is receiving a disability income, disability
allowance, or disability retirement allowance, from a public employee
retirement system. The earnings information shall be released only
upon written request from the governing board specifying that the
person has applied for or is receiving a disability allowance or
disability retirement allowance from its retirement system. The
request may be made by the chief executive officer of the system or
by an employee of the system so authorized and identified by name and
title by the chief executive officer in writing.
(k) To enable the Division of Labor Standards Enforcement in the
Department of Industrial Relations to seek criminal, civil, or
administrative remedies in connection with the failure to pay, or the
unlawful payment of, wages pursuant to Chapter 1 (commencing with
Section 200) of Part 1 of Division 2 of, and Chapter 1 (commencing
with Section 1720) of Part 7 of Division 2 of, the Labor Code.
(l) To enable federal, state, or local governmental departments or
agencies to administer child support enforcement programs under
Title IV of the Social Security Act (42 U.S.C. Sec. 651 et seq.).
(m) To provide federal, state, or local governmental departments
or agencies with wage and claim information in its possession that
will assist those departments and agencies in the administration of
the Victims of Crime Program or in the location of victims of crime
who, by state mandate or court order, are entitled to restitution
that has been or can be recovered.
(n) To provide federal, state, or local governmental departments
or agencies with information concerning any individuals who are or
have been:
(1) Directed by state mandate or court order to pay restitution,
fines, penalties, assessments, or fees as a result of a violation of
law.
(2) Delinquent or in default on guaranteed student loans or who
owe repayment of funds received through other financial assistance
programs administered by those agencies. The information released by
the director for the purposes of this paragraph shall not include
unemployment insurance benefit information.
(o) To provide an authorized governmental agency with any or all
relevant information that relates to any specific workers'
compensation insurance fraud investigation. The information shall be
provided to the extent permitted by federal law and regulations. For
the purposes of this subdivision, "authorized governmental agency"
means the district attorney of any county, the office of the Attorney
General, the Department of Industrial Relations, and the Department
of Insurance. An authorized governmental agency may disclose this
information to the State Bar, the Medical Board of California, or any
other licensing board or department whose licensee is the subject of
a workers' compensation insurance fraud investigation. This
subdivision shall not prevent any authorized governmental agency from
reporting to any board or department the suspected misconduct of any
licensee of that body.
(p) To enable the Director of the Bureau for Private Postsecondary
and Vocational Education, or his or her representatives, to access
unemployment insurance quarterly wage data on a case-by-case basis to
verify information on school administrators, school staff, and
students provided by those schools who are being investigated for
possible violations of Chapter 7 (commencing with Section 94700) of
Part 59 of the Education Code.
(q) To provide employment tax information to the tax officials of
Mexico, if a reciprocal agreement exists. For purposes of this
subdivision, "reciprocal agreement" means a formal agreement to
exchange information between national taxing officials of Mexico and
taxing authorities of the State Board of Equalization, the Franchise
Tax Board, and the Employment Development Department. Furthermore,
the reciprocal agreement shall be limited to the exchange of
information that is essential for tax administration purposes only.
Taxing authorities of the State of California shall be granted tax
information only on California residents. Taxing authorities of
Mexico shall be granted tax information only on Mexican nationals.
(r) To enable city and county planning agencies to develop
economic forecasts for planning purposes. The information shall be
limited to businesses within the jurisdiction of the city or county
whose planning agency is requesting the information, and shall not
include information regarding individual employees.
(s) To provide the State Department of Developmental Services with
wage and employer information that will assist in the collection of
moneys owed by the recipient, parent, or any other legally liable
individual for services and supports provided pursuant to Chapter 9
(commencing with Section 4775) of Division 4.5 of, and Chapter 2
(commencing with Section 7200) and Chapter 3 (commencing with Section
7500) of Division 7 of, the Welfare and Institutions Code.
(t) To provide the State Board of Equalization with employment tax
information that will assist in the administration of tax programs.
The information shall be limited to the exchange of employment tax
information essential for tax administration purposes to the extent
permitted by federal law and regulations.
(u) Nothing in this section shall be construed to authorize or
permit the use of information obtained in the administration of this
code by any private collection agency.
(v) The disclosure of the name and address of an individual or
business entity that was issued an assessment that included penalties
under Section 1128 or 1128.1 shall not be in violation of Section
1094 if the assessment is final. The disclosure may also include any
of the following:
(1) The total amount of the assessment.
(2) The amount of the penalty imposed under Section 1128 or 1128.1
that is included in the assessment.
(3) The facts that resulted in the charging of the penalty under
Section 1128 or 1128.1.
(w) To enable the Contractors' State License Board to verify the
employment history of an individual applying for licensure pursuant
to Section 7068 of the Business and Professions Code.
(x) To provide any peace officer with the Division of
Investigation in the Department of Consumer Affairs information
pursuant to subdivision (i) when the requesting peace officer has
been designated by the Chief of the Division of Investigation and
requests this information in the course of and as part of an
investigation into the commission of a crime or other unlawful act
when there is reasonable suspicion to believe that the crime or act
may be connected to the information requested and would lead to
relevant information regarding the crime or unlawful act.
(y) To enable the Labor Commissioner of the Division of Labor
Standards Enforcement in the Department of Industrial Relations to
identify, pursuant to Section 90.3 of the Labor Code, unlawfully
uninsured employers. The information shall be provided to the extent
permitted by federal law and regulations.
(z) To enable the Chancellor of the California Community Colleges,
in accordance with the requirements of Section 84754.5 of the
Education Code, to obtain quarterly wage data, commencing January 1,
1993, on students who have attended one or more community colleges,
to assess the impact of education on the employment and earnings of
students, to conduct the annual evaluation of district-level and
individual college performance in achieving priority educational
outcomes, and to submit the required reports to the Legislature and
the Governor. The information shall be provided to the extent
permitted by federal statutes and regulations.
(aa) To enable the Public Employees' Retirement System to seek
criminal, civil, or administrative remedies in connection with the
unlawful application for, or receipt of, benefits provided under Part
3 (commencing with Section 20000) of Division 5 of Title 2 of the
Government Code.
(ab) To enable the State Department of Education, the University
of California, the California State University, and the Chancellor of
the California Community Colleges, pursuant to the requirements
prescribed by the federal American Recovery and Reinvestment Act of
2009 (Public Law 111-5), to obtain quarterly wage data, commencing
July 1, 2010, on students who have attended their respective systems
to assess the impact of education on the employment and earnings of
those students, to conduct the annual analysis of district-level and
individual district or postsecondary education system performance in
achieving priority educational outcomes, and to submit the required
reports to the Legislature and the Governor. The information shall be
provided to the extent permitted by federal statutes and
regulations.
1096. Where a number of workers are normally employed in employment
in the course of a year by several employers, such employers, with
the approval of the director, may appoint an agent. The agent may
maintain records and prepare and file returns and reports required
under this division with respect to such workers, including returns
and reports of wages paid to the workers, and may pay the employers'
and workers' contributions levied under this division with respect to
wages paid to such workers and perform such other acts on behalf of
such employers as the director may authorize all in the same manner
as though the agent were the employer of the workers.
1097. The manner of crediting to each employer the employment
experience of the group of employers who have appointed an agent
pursuant to Section 1096, for the purpose of any classification of
employers made pursuant to this division for the determinations of
future rates of employers' contributions, may be prescribed by
authorized regulations. Employers who operate or do business in more
than one place may, with the approval of the director, appoint a
separate agent in each such place.
1098. Nothing contained in Sections 1096 or 1097 shall be construed
to make the agent the employer of the workers, or relieve any
employer of his obligations to comply with this division, except to
the extent that his obligations are discharged by the agent.
1085. Every employing unit shall keep a true and accurate work
record of:
(a) All his workers and their status, i.e., employed, on layoff or
leave of absence.
(b) The wages paid by him to each worker.
(c) Such other information as the director deems necessary to
proper administration of this division.
1086. (a) Each employing unit within 15 days after becoming an
employer as defined in this part shall register with the department
on a form prescribed by the department.
(b) (1) Notwithstanding subdivision (a), any Indian tribe (as
described by subsection (u) of Section 3306 of Title 26 of the United
States Code) that employed one or more workers on or after December
21, 2000, and prior to the operative date of the statute adding this
subdivision at the 2001 portion of the 2001-02 Regular Session of the
Legislature that has not registered with the department by the
operative date of the statute, shall register with the department
within 15 days of that operative date.
(2) The subject date for employers who register with the
department under the provisions of paragraph (1) shall be December
21, 2000, or the date that employer first hired an employee,
whichever is later.
1087. Any officer or employee of the Sales and Use Tax Division of
the Board of Equalization who is authorized to accept an application
for a seller's permit under Section 6066 of the Revenue and Taxation
Code or authorized to register a retailer under Section 6226 of the
Revenue and Taxation Code is a duly authorized agent of the
Employment Development Department for purposes of accepting
registration of employers as required in this part.
The department shall reimburse the Board of Equalization for any
additional costs incurred by reason of services by any of its
officers or employees to the department pursuant to this section.
1088. (a) (1) Each employer shall file with the director within the
time required by subdivision (a) or (d) of Section 1110 for payment
of employer contributions, a report of contributions, a quarterly
return, and a report of wages paid to his or her workers in the form
and containing any information as the director prescribes. An
electronic funds transfer of contributions pursuant to subdivision
(f) of Section 1110 shall satisfy the requirement for a report of
contributions. The quarterly return shall include the total amount of
wages, employer contributions required under Sections 976 and 976.6,
worker contributions required under Section 984, the amounts
required to be withheld under Section 13020, or withheld under
Section 13028, and any other information as the director shall
prescribe. The report of wages shall include individual amounts
required to be withheld under Section 13020 or withheld under Section
13028.
(2) (A) In order to enhance efforts to reduce tax fraud and to
reduce the personal income tax reporting burden, effective January 1,
1997, the report of wages shall also include the full first name of
the employee and total wages, as defined in Section 13009, paid to
each employee. This paragraph shall apply to reports of wages for all
periods ending on or before December 31, 1999.
(B) For all periods beginning on or after January 1, 2000, the
report of wages shall also include total wages subject to personal
income tax, as defined in Section 13009.5, paid to each employee.
(b) Each employer shall file with the director within the time
required by subdivision (b) or (d) of Section 1110 for payment of
worker contributions, a report of contributions containing the
employer's business name, address, and account number, the total
amount of worker contributions due, and any other information as the
director shall prescribe. The director shall prescribe the form for
the report of contributions. An electronic funds transfer of
contributions pursuant to subdivision (f) of Section 1110 shall
satisfy the requirement for a report of contributions.
(c) In addition to the report of contributions, quarterly return,
and report of wages required by employers under subdivision (a), an
individual who has elected coverage under subdivision (a) of Section
708 is also required to file a separate report of contributions, and
quarterly return, subject to Part 2 (commencing with Section 2601).
(d) Any employer making an election under subdivision (d) of
Section 1110 shall submit the report of wages described in
subdivision (a), within the time required for submitting employer
contributions under subdivision (a) of Section 1110.
(e) (1) In addition to the report of contributions, quarterly
return, and report of wages described in subdivision (a), each
employer shall file with the director an annual reconciliation return
showing the total amount of wages, employer contributions required
under Sections 976 and 976.6, worker contributions required under
Section 984, the amounts required to be withheld under Section 13020
or withheld under Section 13028, and any other information as the
director shall prescribe. This annual reconciliation return shall be
due on the first day of January following the close of the prior
calendar year and shall become delinquent if not filed on or before
the last day of that month.
(2) This subdivision shall not apply to individuals electing
coverage under Section 708 or 708.5 or employers electing financing
under Section 821.
(3) The requirement to file the annual reconciliation return for
the prior calendar year under this subdivision shall not apply to the
2012 calendar year and thereafter.
(f) For purposes of making a report of wages under subdivision
(a), employers who are required under Section 6011 of the Internal
Revenue Code and authorized regulations thereunder to file magnetic
media returns, shall, within 90 days of becoming subject to this
requirement, do one of the following:
(1) Submit a magnetic media format to the department for approval,
and upon receiving approval from the department, submit any
subsequent reports of wages on magnetic media.
(2) Establish 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 subdivision. Approved waivers shall be valid for six months
or longer, at the discretion of the director.
(g) The Franchise Tax Board shall be allowed access to the
information filed with the department pursuant to this section.
(h) The requirement in subdivision (a) to file a quarterly return
shall begin with the first calendar quarter of the 2011 calendar
year.
1088.5. (a) In addition to information reported in accordance with
Section 1088, effective July 1, 1998, each employer shall file, with
the department, the information provided for in subdivision (b) on
new employees.
(b) Each employer shall report the hiring of any employee who
works in this state and to whom the employer anticipates paying
wages.
(c) (1) This section shall not apply to any department, agency, or
instrumentality of the United States.
(2) State agency employers shall not be required to report
employees performing intelligence or counterintelligence functions,
if the head of the agency has determined that reporting pursuant to
this section would endanger the safety of the employee or compromise
an ongoing investigation or intelligence mission.
(d) (1) Employers shall submit a report as described in paragraph
(4) within 20 days of hiring any employee whom the employer is
required to report pursuant to this section.
(2) Notwithstanding subdivision (a), employers transmitting
reports magnetically or electronically shall submit the report by two
monthly transmissions not less than 12 days no more than 16 days
apart.
(3) For purposes of this section, an employer that has employees
in two or more states and that transmits reports magnetically or
electronically may designate one state in which the employer has
employees to which the employer will transmit the report described in
paragraph (4). Any 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.
(4) The report shall contain the following:
(A) The name, address, and social security number of the
employees.
(B) The employer's name, address, state employer identification
number (if one has been issued), and identifying number assigned to
the employer under Section 6109 of the Internal Revenue Code of 1986.
(C) The first date the employee worked.
(5) Employers may report pursuant to this section by submitting a
copy of the employee's W-4 form, a form provided by the department,
or any other hiring document transmitted by first-class mail,
magnetically, or electronically.
(e) For each failure to report the hiring of an employee, as
required and within the time required by this section, unless the
failure is due to good cause, the department may assess a penalty of
twenty-four dollars ($24), or four hundred ninety dollars ($490) if
the failure is the result of conspiracy between the employer and
employee not to supply the required report or to supply a false or
incomplete report.
(f) Information collected pursuant to this section may be used for
the following purposes:
(1) Administration of this code.
(2) Locating individuals for purposes of establishing paternity
and establishing, modifying, and enforcing child support obligations.
(3) Administration of employment security and workers'
compensation programs.
(4) Providing employer or employee information to the Franchise
Tax Board for the purpose of tax enforcement.
(5) Verification of eligibility of applicants for, or recipients
of, the public assistance programs listed in Section 1320b-7(b) of
Title 42 of the United States Code.
(g) For purposes of this section, "employer" includes a labor
union hiring hall.
(h) This section shall become operative on July 1, 1998.
1088.6. Each employer, pursuant to authorized regulations, shall
furnish a written statement to the worker showing the excess of the
worker contributions required with respect to wages included in
Section 927 and subdivision (n) of Section 13009 over the worker
contributions withheld pursuant to Sections 984 and 13020, and shall
file a copy of this statement with the director. If the employer
fails to furnish the statement, as required by this section and
authorized regulations, he or she shall be liable for the excess of
the worker contributions.
1088.8. (a) Effective January 1, 2001, any service-recipient, as
defined in subdivision (b), who makes or is required to make a return
to the Internal Revenue Service, in accordance with subdivision (a)
of Section 6041A of the Internal Revenue Code (relating to payments
made to a service-provider as compensation for services) shall file
with the department information as required under subdivision (c).
(b) For purposes of this section:
(1) "Service-recipient" means any individual, person, corporation,
association, or partnership, or agent thereof, doing business in
this state, deriving trade or business income from sources within
this state, or in any manner in the course of a trade or business
subject to the laws of this state. "Service-recipient" also includes
the State of California or any political subdivision thereof,
including the Regents of the University of California, any charter
city, or any political body not a subdivision or agency of the state,
and any person, employee, department, or agent thereof.
(2) "Service-provider" means an individual who is not an employee
of the service-recipient for California purposes and who received
compensation or executes a contract for services performed for that
service-recipient within or without the state.
(c) Each service-recipient shall report all of the following
information to the department, within 20 days of the earlier of first
making payments that in the aggregate equal or exceed six hundred
dollars ($600) in any year to a service-provider, or entering into a
contract or contracts with a service-provider providing for payments
that in the aggregate equal or exceed six hundred dollars ($600) in
any year:
(1) The full name, address, and social security number of the
service-provider.
(2) The service-recipient's name, business name, address, and
telephone number.
(3) The service-recipient's federal employer identification
number, California state employer account number, social security
number, or other identifying number as required by the Employment
Development Department in consultation with the Franchise Tax Board.
(4) The date the contract is executed, or if no contract, the date
payments in the aggregate first equal or exceed six hundred dollars
($600).
(5) The total dollar amount of the contract, if any, and the
contract expiration date.
(d) The department shall retain information collected pursuant to
this section until November 1 following the tax year in which the
contract is executed, or if no contract, the tax year in which the
aggregate payments first equal or exceed six hundred dollars ($600).
(e) For each failure to fully comply with subdivision (c), unless
the failure is due to good cause, the department may assess a penalty
of twenty-four dollars ($24), or four hundred ninety dollars ($490)
if the failure is the result of conspiracy between the service
recipient and service provider not to supply the required report or
to supply a false or incomplete report.
(f) Information obtained by the department pursuant to this
section may be released only for purposes of establishing, modifying,
or enforcing child support obligations under Section 17400 of the
Family Code and for child support collection purposes authorized
under Article 5 (commencing with Section 19271) of Chapter 5 of Part
10.2 of the Revenue and Taxation Code, or to the Franchise Tax Board
for tax enforcement purposes or for the administration of this code.
(g) This section shall become operative on January 1, 2001.
1089. Each employer shall post and maintain in places readily
accessible to individuals in his service such printed statements
concerning benefit rights and other matters as may be prescribed by
authorized regulations. Each employer shall, pursuant to authorized
regulations, supply each individual at the time he becomes unemployed
with copies of printed statements or materials relating to claims
for benefits. Each employer shall immediately notify each employee of
any change in his relationship with said employer. Failure to comply
with this section by an employer shall constitute a misdemeanor.
Such printed statements shall be supplied by the director to each
employer without cost to him.
1090. (a) Every assignee, receiver, trustee in bankruptcy, or other
representative of an insolvent employing unit, and every
administrator or executor of the estate of a deceased employing unit,
shall within 30 days after assuming office send notice in writing of
the name and address of the employing unit, his own name and
address, and such other information as may be required by the
director.
(b) Within four months after the mailing of the notice required of
every administrator or executor of the estate of a deceased
employing unit under subdivision (a), the director shall file or
present his claim for contributions, penalty, and interest based upon
wages paid by the employing unit during his lifetime. The
administrator or executor of the estate of a deceased employing unit
shall succeed to all the rights and obligations of the deceased
employing unit under this division.
1092. Every employing unit shall furnish to the director,
administrative law judge, or deputy, upon demand, a sworn statement
of the matters contained in the records required by Section 1085. If
such records are kept pursuant to contract with a financial
institution as defined in Section 7465 of the Government Code, the
employing unit shall also furnish to the director or the director's
authorized representative an authorization for disclosure of such
account or accounts. The authorization for disclosure shall be that
provided for in Section 7473 of the Government Code. Such records
shall be open to inspection and shall be subject to being copied by
the director or his authorized representative at any time during the
business hours of the employing unit. Any claimant or his authorized
representative at a hearing before a deputy or administrative law
judge or the appeals board shall be supplied with information from
such records to the extent necessary for the proper presentation of
his claim.
1093. In the event any employer shall fail to keep and furnish to
the director, upon notice, any required records or reports necessary
for a full determination, decision on appeal, or other proper
disposition of any claim for benefits in any proceeding under this
division, within such reasonable time as the director may by rule,
regulation, or procedure prescribe, it shall be conclusively presumed
that the claimant is entitled to the maximum total amount of
benefits payable under this division unless it is established by
other evidence which the director deems sufficient that a lesser
total amount of benefits is properly due and owing to the claimant.
If so established by other evidence upon default of the employer,
after notice, such lesser total amount of benefits thus determined
shall be conclusive. In all cases in which such presumptions shall
apply, if the claimant has earned wages in employment for more than
one employer during his base period, the accounts of the employer or
employers who have properly kept and furnished the required records
or reports shall not be charged with benefits in an amount exceeding
that which such accounts would have been charged had the claimant
been entitled only to benefits determined by the total of the wages
earned and the number of calendar quarters worked for them and all
benefits paid in excess thereof shall be charged solely against the
accounts of the employer or employers who have failed to keep or
furnish the required records or reports.
1094. (a) Except as otherwise specifically provided in this code,
the information obtained in the administration of this code is
confidential, not open to the public, and shall be for the exclusive
use and information of the director in discharge of his or her
duties.
(b) The information released to authorized entities pursuant to
other provisions of the code shall not be admissible in evidence in
any action or special proceeding, other than one arising out of the
provisions of this code or one described in Section 1095.
(c) The information may be tabulated and published in statistical
form for use by federal, state, and local governmental departments
and agencies, and the public, except that the name of the employing
unit or of any worker shall never be divulged in the course of the
tabulation or publication.
(d) Wages as defined by Section 13009 and amounts required to be
deducted and withheld under Section 13020 shall not be disclosed
except as provided in Article 2 (commencing with Section 19542) of
Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation
Code.
(e) Any employee or his or her representative may receive his or
her wage information upon written request by the employee. The
information shall be provided without charge.
(f) Any person who knowingly accesses, uses, or discloses any
confidential information without authorization is in violation of
this section and is guilty of a misdemeanor.
1095. The director shall permit the use of any information in his
or her possession to the extent necessary for any of the following
purposes and may require reimbursement for all direct costs incurred
in providing any and all information specified in this section,
except information specified in subdivisions (a) to (e), inclusive:
(a) To enable the director or his or her representative to carry
out his or her responsibilities under this code.
(b) To properly present a claim for benefits.
(c) To acquaint a worker or his or her authorized agent with his
or her existing or prospective right to benefits.
(d) To furnish an employer or his or her authorized agent with
information to enable him or her to fully discharge his or her
obligations or safeguard his or her rights under this division or
Division 3 (commencing with Section 9000).
(e) To enable an employer to receive a reduction in contribution
rate.
(f) To enable federal, state, or local government departments or
agencies, subject to federal law, to verify or determine the
eligibility or entitlement of an applicant for, or a recipient of,
public social services provided pursuant to Division 9 (commencing
with Section 10000) of the Welfare and Institutions Code, or Part A
of Title IV of the Social Security Act, where the verification or
determination is directly connected with, and limited to, the
administration of public social services.
(g) To enable county administrators of general relief or
assistance, or their representatives, to determine entitlement to
locally provided general relief or assistance, where the
determination is directly connected with, and limited to, the
administration of general relief or assistance.
(h) To enable state or local governmental departments or agencies
to seek criminal, civil, or administrative remedies in connection
with the unlawful application for, or receipt of, relief provided
under Division 9 (commencing with Section 10000) of the Welfare and
Institutions Code or to enable the collection of expenditures for
medical assistance services pursuant to Part 5 (commencing with
Section 17000) of Division 9 of the Welfare and Institutions Code.
(i) To provide any law enforcement agency with the name, address,
telephone number, birth date, social security number, physical
description, and names and addresses of present and past employers,
of any victim, suspect, missing person, potential witness, or person
for whom a felony arrest warrant has been issued, when a request for
this information is made by any investigator or peace officer as
defined by Sections 830.1 and 830.2 of the Penal Code, or by any
federal law enforcement officer to whom the Attorney General has
delegated authority to enforce federal search warrants, as defined
under Sections 60.2 and 60.3 of Title 28 of the Code of Federal
Regulations, as amended, and when the requesting officer has been
designated by the head of the law enforcement agency and requests
this information in the course of and as a part of an investigation
into the commission of a crime when there is a reasonable suspicion
that the crime is a felony and that the information would lead to
relevant evidence. The information provided pursuant to this
subdivision shall be provided to the extent permitted by federal law
and regulations, and to the extent the information is available and
accessible within the constraints and configurations of existing
department records. Any person who receives any information under
this subdivision shall make a written report of the information to
the law enforcement agency that employs him or her, for filing under
the normal procedures of that agency.
(1) This subdivision shall not be construed to authorize the
release to any law enforcement agency of a general list identifying
individuals applying for or receiving benefits.
(2) The department shall maintain records pursuant to this
subdivision only for periods required under regulations or statutes
enacted for the administration of its programs.
(3) This subdivision shall not be construed as limiting the
information provided to law enforcement agencies to that pertaining
only to applicants for, or recipients of, benefits.
(4) The department shall notify all applicants for benefits that
release of confidential information from their records will not be
protected should there be a felony arrest warrant issued against the
applicant or in the event of an investigation by a law enforcement
agency into the commission of a felony.
(j) To provide public employee retirement systems in California
with information relating to the earnings of any person who has
applied for or is receiving a disability income, disability
allowance, or disability retirement allowance, from a public employee
retirement system. The earnings information shall be released only
upon written request from the governing board specifying that the
person has applied for or is receiving a disability allowance or
disability retirement allowance from its retirement system. The
request may be made by the chief executive officer of the system or
by an employee of the system so authorized and identified by name and
title by the chief executive officer in writing.
(k) To enable the Division of Labor Standards Enforcement in the
Department of Industrial Relations to seek criminal, civil, or
administrative remedies in connection with the failure to pay, or the
unlawful payment of, wages pursuant to Chapter 1 (commencing with
Section 200) of Part 1 of Division 2 of, and Chapter 1 (commencing
with Section 1720) of Part 7 of Division 2 of, the Labor Code.
(l) To enable federal, state, or local governmental departments or
agencies to administer child support enforcement programs under
Title IV of the Social Security Act (42 U.S.C. Sec. 651 et seq.).
(m) To provide federal, state, or local governmental departments
or agencies with wage and claim information in its possession that
will assist those departments and agencies in the administration of
the Victims of Crime Program or in the location of victims of crime
who, by state mandate or court order, are entitled to restitution
that has been or can be recovered.
(n) To provide federal, state, or local governmental departments
or agencies with information concerning any individuals who are or
have been:
(1) Directed by state mandate or court order to pay restitution,
fines, penalties, assessments, or fees as a result of a violation of
law.
(2) Delinquent or in default on guaranteed student loans or who
owe repayment of funds received through other financial assistance
programs administered by those agencies. The information released by
the director for the purposes of this paragraph shall not include
unemployment insurance benefit information.
(o) To provide an authorized governmental agency with any or all
relevant information that relates to any specific workers'
compensation insurance fraud investigation. The information shall be
provided to the extent permitted by federal law and regulations. For
the purposes of this subdivision, "authorized governmental agency"
means the district attorney of any county, the office of the Attorney
General, the Department of Industrial Relations, and the Department
of Insurance. An authorized governmental agency may disclose this
information to the State Bar, the Medical Board of California, or any
other licensing board or department whose licensee is the subject of
a workers' compensation insurance fraud investigation. This
subdivision shall not prevent any authorized governmental agency from
reporting to any board or department the suspected misconduct of any
licensee of that body.
(p) To enable the Director of the Bureau for Private Postsecondary
and Vocational Education, or his or her representatives, to access
unemployment insurance quarterly wage data on a case-by-case basis to
verify information on school administrators, school staff, and
students provided by those schools who are being investigated for
possible violations of Chapter 7 (commencing with Section 94700) of
Part 59 of the Education Code.
(q) To provide employment tax information to the tax officials of
Mexico, if a reciprocal agreement exists. For purposes of this
subdivision, "reciprocal agreement" means a formal agreement to
exchange information between national taxing officials of Mexico and
taxing authorities of the State Board of Equalization, the Franchise
Tax Board, and the Employment Development Department. Furthermore,
the reciprocal agreement shall be limited to the exchange of
information that is essential for tax administration purposes only.
Taxing authorities of the State of California shall be granted tax
information only on California residents. Taxing authorities of
Mexico shall be granted tax information only on Mexican nationals.
(r) To enable city and county planning agencies to develop
economic forecasts for planning purposes. The information shall be
limited to businesses within the jurisdiction of the city or county
whose planning agency is requesting the information, and shall not
include information regarding individual employees.
(s) To provide the State Department of Developmental Services with
wage and employer information that will assist in the collection of
moneys owed by the recipient, parent, or any other legally liable
individual for services and supports provided pursuant to Chapter 9
(commencing with Section 4775) of Division 4.5 of, and Chapter 2
(commencing with Section 7200) and Chapter 3 (commencing with Section
7500) of Division 7 of, the Welfare and Institutions Code.
(t) To provide the State Board of Equalization with employment tax
information that will assist in the administration of tax programs.
The information shall be limited to the exchange of employment tax
information essential for tax administration purposes to the extent
permitted by federal law and regulations.
(u) Nothing in this section shall be construed to authorize or
permit the use of information obtained in the administration of this
code by any private collection agency.
(v) The disclosure of the name and address of an individual or
business entity that was issued an assessment that included penalties
under Section 1128 or 1128.1 shall not be in violation of Section
1094 if the assessment is final. The disclosure may also include any
of the following:
(1) The total amount of the assessment.
(2) The amount of the penalty imposed under Section 1128 or 1128.1
that is included in the assessment.
(3) The facts that resulted in the charging of the penalty under
Section 1128 or 1128.1.
(w) To enable the Contractors' State License Board to verify the
employment history of an individual applying for licensure pursuant
to Section 7068 of the Business and Professions Code.
(x) To provide any peace officer with the Division of
Investigation in the Department of Consumer Affairs information
pursuant to subdivision (i) when the requesting peace officer has
been designated by the Chief of the Division of Investigation and
requests this information in the course of and as part of an
investigation into the commission of a crime or other unlawful act
when there is reasonable suspicion to believe that the crime or act
may be connected to the information requested and would lead to
relevant information regarding the crime or unlawful act.
(y) To enable the Labor Commissioner of the Division of Labor
Standards Enforcement in the Department of Industrial Relations to
identify, pursuant to Section 90.3 of the Labor Code, unlawfully
uninsured employers. The information shall be provided to the extent
permitted by federal law and regulations.
(z) To enable the Chancellor of the California Community Colleges,
in accordance with the requirements of Section 84754.5 of the
Education Code, to obtain quarterly wage data, commencing January 1,
1993, on students who have attended one or more community colleges,
to assess the impact of education on the employment and earnings of
students, to conduct the annual evaluation of district-level and
individual college performance in achieving priority educational
outcomes, and to submit the required reports to the Legislature and
the Governor. The information shall be provided to the extent
permitted by federal statutes and regulations.
(aa) To enable the Public Employees' Retirement System to seek
criminal, civil, or administrative remedies in connection with the
unlawful application for, or receipt of, benefits provided under Part
3 (commencing with Section 20000) of Division 5 of Title 2 of the
Government Code.
(ab) To enable the State Department of Education, the University
of California, the California State University, and the Chancellor of
the California Community Colleges, pursuant to the requirements
prescribed by the federal American Recovery and Reinvestment Act of
2009 (Public Law 111-5), to obtain quarterly wage data, commencing
July 1, 2010, on students who have attended their respective systems
to assess the impact of education on the employment and earnings of
those students, to conduct the annual analysis of district-level and
individual district or postsecondary education system performance in
achieving priority educational outcomes, and to submit the required
reports to the Legislature and the Governor. The information shall be
provided to the extent permitted by federal statutes and
regulations.
1096. Where a number of workers are normally employed in employment
in the course of a year by several employers, such employers, with
the approval of the director, may appoint an agent. The agent may
maintain records and prepare and file returns and reports required
under this division with respect to such workers, including returns
and reports of wages paid to the workers, and may pay the employers'
and workers' contributions levied under this division with respect to
wages paid to such workers and perform such other acts on behalf of
such employers as the director may authorize all in the same manner
as though the agent were the employer of the workers.
1097. The manner of crediting to each employer the employment
experience of the group of employers who have appointed an agent
pursuant to Section 1096, for the purpose of any classification of
employers made pursuant to this division for the determinations of
future rates of employers' contributions, may be prescribed by
authorized regulations. Employers who operate or do business in more
than one place may, with the approval of the director, appoint a
separate agent in each such place.
1098. Nothing contained in Sections 1096 or 1097 shall be construed
to make the agent the employer of the workers, or relieve any
employer of his obligations to comply with this division, except to
the extent that his obligations are discharged by the agent.
