Section 1088.9 Of Article 6. Records, Reports And Contribution Payments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 6.
1088.9
. (a) The department shall have the power and duties
necessary to administer the enforcement of employer compliance with
Title 21 (commencing with Section 100000) of the Government Code.
(b) An eligible employer shall use the opt-out form in the
employee information packet disseminated by the department to create
an option for an eligible employee to note his or her decision to opt
out of utilizing the California Secure Choice Retirement Savings
Program.
(c) Each eligible employer that, without good cause, fails to
allow its eligible employees to participate in the California Secure
Choice Retirement Savings Program pursuant to Sections 100014 and
100032 of the Government Code, on or before 90 days after service of
notice by the director pursuant to Section 1206 of its failure to
comply, shall pay a penalty of two hundred fifty dollars ($250) per
eligible employee if noncompliance extends 90 days or more after the
notice, and if found to be in noncompliance 180 days or more after
the notice, an additional penalty of five hundred dollars ($500) per
eligible employee.
(d) The department shall enforce this penalty as part of its
existing investigation and audit function.
(e) The provisions of this article, the provisions of Article 9
(commencing with Section 1176), with respect to refunds and
overpayments, and the provisions of Article 11 (commencing with
Section 1221), with respect to administrative appellate review shall
apply to the penalty imposed by this section. Penalties collected
pursuant to this section shall be deposited in the contingent fund.
(f) This section shall become operative six months after the board
notifies the Director of Employment Development that the full
implementation of Title 21 (commencing with Section 100000) of the
Government Code will proceed. Upon receipt of the notification from
the board, the department shall immediately post on its Internet Web
site a notice stating that this section is operative, and the date
that it is first operative.
(g) If the department participates in the implementation and
administration of the program, it may charge the board a reasonable
fee for costs it incurs for implementing and administering the
program.