New 2013 California Payroll Tax Laws

Author: Rena Pirsos, Brightmine Legal Editor

The following California sections of HR & Compliance Center's Employment Law Manual have been updated to reflect new laws effective in 2013. Please continue to check HR & Compliance Center for any further updates.

Depositing and Reporting Withheld Taxes: "Business days" (not "banking days") must now be used to determine the remittance date of withholding payments.

Payment of Wages: New pay statement requirements apply to all employers; a special rule will soon apply to temporary services employers.

New Hire Reporting: New definitions of "rehire" and "start-of-work" date apply.

Unemployment and Disability Insurance Taxes: Employers may be denied reimbursements of reserve account overpayments under certain circumstances; the state disability insurance taxable wage base is increased for 2013.

Involuntary and Voluntary Pay Deductions: A new definition of "disposable earnings" and a new maximum amount subject to wage garnishment takes effect in 2013.