The state of California Employment Development Department issued a guidance memo for employers regarding reporting AB 1513 (piece-rate legislation) back payments and paying required contributions to EDD.
The notice advises employers to prepare a Quarterly Contribution Return and Report of Wages (DE 9), and pay unemployment insurance, state disability insurance and employment training tax contributions, in the quarter that the back pay is paid. A Quarterly Contribution Return and Report of Wages (Continuation), DE 9C, should be prepared for the quarters in which the employees earned the back pay (and should have been paid).
EDD Piece-rate Legislation Back Pay Notice
For more information, please contact Jason Resnick at (949) 885-2253.