Taxation of Employee Compensation: California
Federal law and guidance on this subject should be reviewed together with this section.
Author: Vicki M. Lambert, The Payroll Advisor
Summary
- Special tax rules apply in California to three popular fringe benefits: group-term life insurance, moving expense reimbursements and educational assistance. See Group-Term Life Insurance; Moving Expenses; and Educational Assistance.
- Localities including Berkeley, San Francisco and the San Francsico Bay Area have requirements pertaining to taxation of employee compensation. See Local Requirements.