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Preview / Reference Manual


Latest Update: The May 2020 update pages in your book are dated: 05/20.  Check the "Current Contents" page in the Preface section to view all pages included in the most recent update to your book.
       

  • TITLE PAGE and PREFACE

Revised Current Contents page (vii).
 

  • LEGAL

New Information: California Consumer Privacy Act (CCPA)—imposes new privacy obligations on employers regarding their consumer and employee data. Most of these requirements took effect on January 1, 2020, with enforcement beginning July 1, 2020. However, an amendment enacted in October 2019 postponed most, but not all, employer obligations until January 1, 2021 (L-4).

New Information: Families First Coronavirus Response Act (FFCRA)—was signed into law on March 18, 2020, to address the immediate public health crisis of the COVID-19 pandemic. Among other provisions, the FFCRA requires employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19, effective April 1, 2020 (L-4).

Editorial revisions: (L-9; L-15 - L16).

 

  • PAYROLL

Earned Income Tax Credit (EITC)—qualifying employees (P-4); CalEITC is similar to the federal credit but the income threshold is lower. For 2019 (filed in  2020), to qualify for the credit an individual must be at least 18 years old and make no more than $30,000 a year (P-4).

2020 Social Security Tax—SS and Medicare tax rates (P-5).

New Information: Employee Withholding Allowance Certificate (DE-4)—Employees file a Form DE-4, which is the tax withholding certificate for California Personal Income Tax (PIT) withholding. Beginning January 1, 2020, Form W-4 is used for federal income tax withholding only. New employees, or employees wishing to change their allowances, must file the state form DE-4 for the appropriate California PIT withholding (P-7).

2020 SDI: The State Disability Insurance (SDI) tax withholding rate for 2020 (which includes Paid Family Leave) is 1 percent, and the taxable wage limit is $122,909 (P-8).

2020 IRS Mileage Reimbursement rates (P-19).
 

  • SAFETY AND HEALTH

New Information: Lactation Accommodation—Effective January 1, 2020, California employers must provide additional accommodations for lactating mothers. The new law requires that a lactation room comply with certain specific requirements to acccommodate employees expressing breast milk (SH-8).

New Information: Cal/OSHA Violations—increased penalties for Cal/OSHA violations (SH-29).
 

  • EQUAL OPPORTUNITY

New Information: “California Fair Employment and Housing Act (FEHA)”—Effective January 1, 2020, the term “race” includes traits historically associated with race, including hair texture and protective hairstyles. The term “protective hairstyles” includes hairstyles such as braids, locks, and twists (EO-2; EO-5).

New Information: “Sexual Harassment Training”—The training deadline for seasonal, temporary, short-term employees, migrant, and seasonal agricultural workers, which previously was January 1, 2020, has been extended to January 1, 2021 (EO-8 - EO-8.1).

New Information: “Discrimination Filing”—Effective January 1, 2020, the statute of limitations for filing a claim of discrimination, harassment, or retaliation increases from 1 year to 3 years. As a result, employees claiming a violation of FEHA now have three years from the date of the allegedly unlawful employment action to file a complaint with the DFEH (EO-15).

Editorial revisions: EEO-1 reporting (EO-30 to EO-31).
 

  • EMPLOYEE RELATIONS

No changes.
 

  • POLICIES AND PRACTICES

No changes.
 

  • BENEFITS

2020 SDI/PFL—SDI and PFL withholding rate for 2020 and taxable wage limit (B-13; B-17).

New Information: Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act of 2010 (known collectively as the Affordable Care Act (ACA))—ACA legal challenges, Tax Cuts and Jobs Act effect on the individual mandate 2019 (B-31).

2020 Medical Savings Accounts (MSAs)—health plan deductibles. (B-37; B-45).

2020 Health Savings Accounts (HSAs)—health plan deductibles. (B-46).

2020 Social Security—tax rates and credits (B-46); retirement benefits, SSI, and earning caps (B-46 to B-49).

New Information: Families First Coronavirus Response Act (FFCRA)—was signed into law on March 18, 2020, to address the immediate public health crisis of the COVID-19 pandemic. Among other provisions, the FFCRA requires employers to provide employees with paid sick leave or expanded family and medical leave for specified reasons related to COVID-19, effective April 1, 2020 (B-52).
 

  • COMPENSATION

New Information: California Minimum Wage—minimum wage rate, effective January 1, 2020 (C-1 - C-2).

New Information: Exempt Employee Requirements (California Law)
—salary threshold levels for exempt employees (C-29 - C-31).

2020 Workers' Compensation
—weekly benefits (C-51).

New Information: Overtime Rules
—DOL has issued final overtime regulations and new salary levels, effective on January 1, 2020, increasing the current minimum salary threshold for overtime exemption under the FLSA. Under the new regulations, employees will have to earn at least $684 per week ($35,568 per year) in order to be exempt from overtime pay (C-69).

Editorial revisions: (C-55).

New Information: Overtime Rules
— effective on January 1, 2020, new minimum salary threshold for overtime exemption under the FLSA. Under the new regulations, employees will have to earn at least $684 per week ($35,568 per year) in order to be exempt from overtime pay (C-69 - C-72);  permissible deductions from an exempt employee’s salary (C-72.2).
 
  • STAFFING

New Information: California Consumer Privacy Act (CCPA)—imposes new privacy obligations on employers regarding their consumer and employee data. Most of these requirements took effect on January 1, 2020, with enforcement beginning July 1, 2020. However, an amendment enacted in October 2019 postponed most, but not all, employer obligations until January 1, 2021 (S-2; S-16).
 

 

Be Bound By