Section 1112 Of Article 7. Payment Of Reported Contributions From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 7.
1112
. (a) Any employer who without good cause fails to pay any
contributions required of him or her or of his or her workers, except
amounts assessed under Article 8 (commencing with Section 1126),
within the time required shall pay a penalty of 15 percent of the
amount of those contributions.
(b) Any employer required to remit payments electronically who
without good cause remits those amounts by means other than
electronic shall pay a penalty of 15 percent of the amount of those
contributions.
(c) Notwithstanding subdivision (b), on and after January 1, 2017,
and before January 1, 2019, an employer required to remit payments
electronically, excluding employers previously required to remit
payments by electronic funds transfer under Section 13021, who remits
those amounts within the time required by means that are not
electronic shall not be subject to the penalty described in
subdivision (b).
(d) The changes made to this section by Chapter 28 of the Statutes
of 2014 shall apply on and after July 1, 2014.