LL ACCOUNTING IFORNIA PAYROLL 22 When employers fail to provide "final pay" when due, they are subject to pay a Waiting Time Penalty Pay 23. Employers are required to report new employees using Form DE 34 24. Federal law requires the reporting of newly hired employees who work in CA to the Employment Development Department within 15 days of their start date Employer provided coverage under accident or health plans or medical expense reimbursements are not subject or reportable to EDD. 25. 26. Salary Advances are subject to taxation at the time payment are repaid by the employee. 27. Vacation Pay Outs on final pay is not subject to Unemployement and Disability insurance. 28. Employees submit form DE4 to employers for withholding purposes. CA Employers must complete new hire reporting on Independent Contractors who earn In excess of $500. 30. California's personal income tax is otherwise known as PIT 31. The CA State Unemployment taxable wage limit is $7,000 CA Form DE9C reports employee level detail related to Unemployment, Disability and PIT withheld 33. Employers are required to provide a minimum of 2-10 minute paid breaks when working an 8 hour day CA Employers are subject to severe warnings for not providing meal and rest periods to it's employees. 35. An employee who quits work without notice is due his final pay on his last day of work. 36. CA Wage and Hour laws provide overtime time on the 7th day of work in a workweek for the first 8 hours worked 37. The purpose of new hire reporting is for tracking of non-custodial parents for child support purposes. 38. An employee is able to waive their rights to rest periods to impress their manager for potential job promotion. 39. The calculation of CA overtime hours is based on total hours paid. 40. Employers are provided their unemployment tax rates annualy