1088
. (a) (1) Each employer shall file with the director within the
time required by subdivision (a) or (d) of Section 1110 for payment
of employer contributions, a report of contributions, a quarterly
return, and a report of wages paid to the employer's workers in the
form and containing any information as the director prescribes. An
electronic funds transfer of contributions pursuant to subdivision
(f) of Section 1110 shall satisfy the requirement for a report of
contributions. The quarterly return shall include the total amount of
wages, employer contributions required under Sections 976 and 976.6,
worker contributions required under Section 984, the amounts
required to be withheld under Section 13020, or withheld under
Section 13028, and any other information as the director shall
prescribe. The report of wages shall include individual amounts
required to be withheld under Section 13020 or withheld under Section
13028.
(2) (A) In order to enhance efforts to reduce tax fraud and to
reduce the personal income tax reporting burden, effective January 1,
1997, the report of wages shall also include the full first name of
the employee and total wages, as defined in Section 13009, paid to
each employee. This paragraph shall apply to reports of wages for all
periods ending on or before December 31, 1999.
(B) For all periods beginning on or after January 1, 2000, the
report of wages shall also include total wages subject to personal
income tax, as defined in Section 13009.5, paid to each employee.
(b) Each employer shall file with the director within the time
required by subdivision (b) or (d) of Section 1110 for payment of
worker contributions, a report of contributions containing the
employer's business name, address, and account number, the total
amount of worker contributions due, and any other information as the
director shall prescribe. The director shall prescribe the form for
the report of contributions. An electronic funds transfer of
contributions pursuant to subdivision (f) of Section 1110 shall
satisfy the requirement for a report of contributions.
(c) In addition to the report of contributions, quarterly return,
and report of wages required by employers under subdivision (a), an
individual who has elected coverage under subdivision (a) of Section
708 is also required to file a separate report of contributions, and
quarterly return, subject to Part 2 (commencing with Section 2601).
(d) Any employer making an election under subdivision (d) of
Section 1110 shall submit the report of wages described in
subdivision (a), within the time required for submitting employer
contributions under subdivision (a) of Section 1110.
(e) For purposes of making a report of wages under subdivision
(a), employers that are required under Section 6011 of the Internal
Revenue Code and authorized regulations thereunder to file magnetic
media returns, shall, within 90 days of becoming subject to this
requirement, do one of the following:
(1) File any subsequent reports of wages electronically.
(2) Establish to the satisfaction of the director that there is a
lack of automation, a severe economic hardship, a current exemption
from submitting magnetic media or electronic information returns for
federal purposes, or other good cause for not complying with this
subdivision. Approved waivers shall be valid for one year or longer,
at the discretion of the director.
(f) The Franchise Tax Board shall be allowed access to the
information filed with the department pursuant to this section.
(g) The requirement in subdivision (a) to file a quarterly return
shall begin with the first calendar quarter of the 2011 calendar
year.
(h) (1) Notwithstanding subdivision (e), effective January 1,
2017, an employer with 10 or more employees shall file the report of
contributions, quarterly return, and report of wages electronically.
(2) Notwithstanding subdivision (e), effective January 1, 2018,
all employers shall file the report of contributions, quarterly
return, and report of wages electronically.
(3) Notwithstanding paragraphs (1) and (2), an employer may
request a waiver from the electronic filing requirements of this
subdivision. The department may grant the waiver when the employer
has established to the satisfaction of the director that there is a
lack of automation, a severe economic hardship, a current exemption
from filing electronically for federal purposes, or other good cause.
An approved waiver shall be valid for one year or longer, at the
discretion of the director.