Are You In Compliance?

The California Department of Tax and Fee Administration (CDTFA) began accepting applications today for a small business hiring credit against California state income taxes or sales and use taxes. Qualified business employers who employed 100 or fewer employees as of December 31, 2019; and suffered a 50% decrease or more in income tax gross receipts when comparing second quarter 2020 to second quarter 2019, may apply between Dec. 1, 2020 through Jan. 15, 2021 to receive a credit of $1,000 for each net increase in qualified employees from April 1, 2020 through June 30, 2020. The credit reservations will be allocated to qualified small business employers on a first-come, first-served basis.

Employers should be prepared with all the required information to start their online application. Visit www.cdtfa.ca.gov/taxes-and-fees/SB1447-tax-credit.htm for details.

Dental practices, including those that are exempt or want to claim an exemption to the requirement to install an amalgam separator, must submit a one-time compliance report to their local control authority. The report is available in most areas from the local sanitation agency. If a sanitation agency does not have a pretreatment program, then the dental practice must submit the report to the California State Water Resources Board.

Read more in this news article.

The law includes language that any entity that employs health care providers or emergency responders that elect to exclude employees from emergency paid sick leave under the federal FFCRA health care provider exemption must provide the leave in California. As a best practice, all employers should comply with emergency paid sick leave under FFCRA.

Employers who learn that an employee has tested positive for COVID-19 must report specific information in writing to their claim’s administrator within three days. Read more here. Your workers comp carrier will provide more information to you.

A dental practice that offers patients the option of using a third-party credit program for treatment payment must comply with new requirements. A news article and updated California Commercial Credit Law resource are forthcoming.

On July 1, 2020, minimum wage increases take effect in several California localities and require updated postings. Employers in Santa Rosa should be aware of a new increase and required notice effective July 1, 2020.

See Minimum Wage and Paid Sick Leave Ordinances by City/County on cda.org

The benefit available through California’s State Disability Service program provides wage replacement to workers who take time off from work for an ill child, spouse, parent, grandparent, sibling, or domestic partner, or to bond with a child within one year of birth or adoption. Employers should update practice policies to reflect the increase.

On or before April 1, 2020, employers must post or provide the new Families First Coronavirus Response Act (FFCRA) notice to employees.

Each covered employer must post a notice of the Families First Coronavirus Response Act (FFCRA) requirements notice in a conspicuous place on its premises. An employer may satisfy this requirement by emailing or direct mailing this notice to employees, or posting this notice on an employee information internal or external website.

Download the notice on the DOL website. 

As of Jan. 31, 2020, employers should begin using the Form I-9. The new version is dated 10/21/2019 but will not become mandatory until May 1. 

All employers must provide a private lactation location other than a bathroom, near the employee's work area. This new law requires the location to have certain mandatory features, requires employers to have a written lactation accommodation policy, changes the ability to claim an exemption, and expands the available penalties.