California

$16.90 / hour

Effective January 1, 2026, the minimum wage is $16.90 per hour for all employers, not otherwise covered by a higher minimum wage specific to an industry or a locality.

Effective

2026-01-01

Checked

2026-08-14

One and one-half times the employee’s regular rate of pay for all hours worked in excess of eight hours up to and including 12 hours in any workday. Daily overtime: 1.5x after 8 hours, 2x after 12 hours in a workday; 7th consecutive day at 1.5x (2x after 8 hours)

Checked

2026-08-09

A worker is considered an employee and not an independent contractor, unless the hiring entity satisfies all three conditions of the ABC test. ABC test (AB 5, Labor Code §§ 2775-2787): worker is an employee unless the hirer proves all three prongs

Checked

2026-08-09

Wages, with some exceptions, must be paid at least twice during each calendar month on the days designated in advance as regular paydays. At least twice per calendar month, on regular paydays designated in advance

Checked

2026-08-09

An employee who is discharged must be paid all of his or her wages, including accrued vacation, immediately at the time of termination (Labor Code § 201; accrued vacation is wages under Labor Code § 227.3). An employee who gives at least 72 hours notice of intention to quit, and quits on the day given in the notice, must be paid all wages, including accrued vacation, at the time of quitting; an employee who quits without giving 72 hours notice must be paid all wages within 72 hours of quitting (Labor Code § 202). If an employer willfully fails to pay final wages, the waiting time penalty is an amount equal to the employee’s daily rate of pay for each day the wages remain unpaid, up to a maximum of thirty (30) calendar days (Labor Code § 203).

Checked

2026-08-17

An employer, semimonthly or at the time of each payment of wages, shall furnish to their employee an accurate itemized statement in writing. Itemized wage statement required with each payment: gross wages, total hours, all deductions, net wages, pay period dates, employee and employer identification, hourly rates

Checked

2026-08-09

An employer may withhold wages only when required or empowered by state or federal law, expressly authorized in writing by the employee for permitted deductions, or expressly authorized for health, welfare or pension contributions by a wage or collective bargaining agreement.

Checked

2026-08-10

A wage payment order, check or draft must be negotiable and payable in cash on demand without discount at an established place of business, and sufficient funds or credit must remain available for at least 30 days after issuance.

Checked

2026-08-10

An employer may not employ an employee for more than five hours per day without a meal period of at least 30 minutes. If the total work period is no more than six hours, the meal period may be waived by mutual consent.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in California, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. California's official publisher, linked here, is where to confirm.

Checked

2026-08-16

As of 2026-08-16, the LexPayroll registry records no general predictive scheduling requirement for private employers in California, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. California's official publisher, linked here, is where to confirm.

Checked

2026-08-16

An employer shall indemnify an employee for all necessary expenditures or losses incurred in direct consequence of performing the employee's duties or obeying the employer's directions, subject to the statutory unlawful-conduct exception.

Checked

2026-08-10

When payment for services rendered in California involves commissions, the employment contract must be in writing and state how commissions are computed and paid. The employer must give a signed copy to every covered employee and obtain a signed receipt.

Checked

2026-08-10

A nondiscretionary bonus must be included in the regular rate of pay for overtime when it compensates for hours worked, production or proficiency, or serves as an incentive to remain employed. Flat-sum bonus overtime uses the maximum legal regular hours in the bonus-earning period.

Checked

2026-08-10

There is no legal requirement under California law that employers provide severance pay to an employee upon termination of employment.

Checked

2026-08-10

California law does not require paid holidays, business closure on holidays, or special premium pay for work on a holiday, Saturday or Sunday, apart from otherwise applicable overtime requirements.

Checked

2026-08-10

California law requires that not less than the general prevailing rate of per diem wages be paid to all workers employed on a public works project.

Checked

2026-08-10

40%

An employee accrues paid sick leave at a rate of not less than one hour per every 30 hours worked (Labor Code § 246(b)(1)). An employer may instead satisfy the accrual requirement by providing not less than 24 hours or 3 days of paid sick leave available to use by the completion of the employee's 120th calendar day of employment, and not less than 40 hours or 5 days available to use by the completion of the 200th calendar day (§ 246(b)(4)). An employee is entitled to use accrued paid sick days beginning on the 90th day of employment (§ 246(c)). An employer may limit an employee's use of accrued paid sick days to 40 hours or 5 days in each year of employment, calendar year, or 12-month period (§ 246(d)). An employer has no obligation to allow an employee's total accrual of paid sick leave to exceed 80 hours or 10 days (§ 246(j)).

Effective

2024-01-01

Checked

2026-08-23

We fund Paid Family Leave benefits through State Disability Insurance (SDI) contributions. These are withheld from your employees’ paychecks. Employers must collect employee payroll contributions and send them to us (California Employment Development Department, Paid Family Leave, Employers).

Checked

2026-08-10

Employers with five or more employees must allow eligible employees up to five days of bereavement leave after the death of a qualifying family member. The leave need not itself be paid, but available sick, vacation, personal or other paid leave may be used.

Effective

2023-01-01

Checked

2026-08-10

Withheld from employee wages: State Disability Insurance (SDI) and Personal Income Tax (PIT). California withholds state Personal Income Tax (PIT) and State Disability Insurance (SDI) from employee wages, administered by the EDD

Checked

2026-08-09

A newly hired employee must complete and sign federal Form W-4 and California Form DE 4. Without a properly completed DE 4, the employer withholds California income tax as if the employee were single with zero allowances.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general supplemental wages requirement for private employers in California, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. California's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Wages paid to a California resident for services performed both within and outside California are subject to California personal income tax withholding. Wages paid to a nonresident for services performed in California are subject to California withholding.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general local taxation requirement for private employers in California, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. California's official publisher, linked here, is where to confirm.

Checked

2026-08-16

New employers are assigned a 3.4 percent UI rate for two to three years. The taxable wage limit is $7,000 per employee, per calendar year. UI employer rates for 2026: 1.5% to 6.2% (Schedule F+); new employers 3.4%; taxable wage limit $7,000 per employee per year

Checked

2026-08-09

California workers pay for Disability Insurance (DI) and Paid Family Leave (PFL) benefits. Employers must withhold mandatory payroll deductions for DI and PFL (California Employment Development Department, Employer Requirements).

Checked

2026-08-10

All California employers must provide workers’ compensation benefits to their employees under California Labor Code Section 3700. If a business employs one or more employees, then it must satisfy the requirement of the law (California Department of Industrial Relations, DWC FAQs for employers).

Checked

2026-08-10

California UI and ETT contributions are due quarterly with Forms DE 9 and DE 9C. Employee SDI and PIT deposits may be due more often based on the employer's federal deposit schedule and accumulated California PIT withheld.

Checked

2026-08-10

An employer must file both Form DE 9, Quarterly Contribution Return and Report of Wages, and Form DE 9C, Quarterly Contribution Return and Report of Wages (Continuation), each quarter.

Checked

2026-08-10

Employers must provide each employee with federal Form W-2 by January 31, or the next business day if January 31 falls on a weekend or holiday.

Checked

2026-08-10

California employers must report all of their new or rehired employees who work in California to the New Employee Registry within 20 calendar days of their start-of-work date, which is the first day services were performed for wages. Any employee who is rehired after a separation of at least 60 consecutive days must also be reported within 20 calendar days (California Employment Development Department, California’s New Employee Registry).

Checked

2026-08-10

25%

In California, the governing rule for garnishments is federal: A garnishment may not take more than the lesser of 25 percent of an employee's disposable earnings for the workweek, or the amount by which those disposable earnings exceed thirty times the federal minimum hourly wage. Earnings equal to or below thirty times the minimum wage may not be garnished in any amount. Orders for support, bankruptcy orders and debts for federal or state tax are excepted from this restriction (15 U.S.C. 1673; 29 CFR 870.10).

Checked

2026-08-10

The California Equal Pay Act prohibits paying employees less than employees of the opposite sex or of another race or ethnicity for substantially similar work, viewed as a composite of skill, effort and responsibility and performed under similar working conditions.

Effective

2017-01-01

Checked

2026-08-10

An employer with 15 or more employees must include the pay scale in every job posting. On reasonable request, an employer must provide an applicant the position's pay scale and an employee the pay scale for the employee's current position.

Effective

2023-01-01

Checked

2026-08-10

An employer may not ask an applicant, orally or in writing and personally or through an agent, for salary history, and may not rely on salary history to decide whether to offer employment or what salary to offer, subject to the public-record exception.

Effective

2018-01-01

Checked

2026-08-10

If an employer willfully fails to pay final wages when due, the employee's wages continue as a penalty from the due date at the same rate until paid or an action is commenced, for no more than 30 days.

Checked

2026-08-10

All California employers must meet workplace posting obligations, including posting required wage, hour and working-condition information in an area frequented by employees where it may be easily read during the workday.

Checked

2026-08-10

Except in limited circumstances, every minor under 18 employed in California must have a work permit, and before allowing the minor to work the employer must possess a valid Permit to Employ and Work.

Checked

2026-08-10

As of 2026-08-16, the LexPayroll registry records no general e-verify requirement for private employers in California, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. California's official publisher, linked here, is where to confirm.

Checked

2026-08-16

Register for an EDD employer payroll tax account number online at e-Services for Business. You must register within 15 days of becoming a subject employer. You will receive an eight-digit employer payroll tax account number (California Employment Development Department, New Employer Resources).

Checked

2026-08-10

Payroll records showing the hours worked daily by and the wages paid to employees shall be kept on file for not less than three years. Payroll records (daily hours worked, wages paid, piece-rate units) kept for at least three years; wage statement copies likewise

Checked

2026-08-09

15%

California charges a 15% penalty and interest on late payroll tax payments, and penalty and interest may also be charged on late reports.

Checked

2026-08-10

A claim for the additional hour of pay owed for a meal or rest period violation is subject to a three-year statute of limitations.

Checked

2026-08-10