The 2022-23 Budget: State Payments on the Federal Unemployment Insurance Loan [Publication Details]

Feb 15, 2022 - In this post, we provide a projection of state and employer costs to repay the federal Unemployment Insurance loan under two economic scenarios, assess the effects of the Governor's proposed $3 billion General Fund payment toward the outstanding loan, and present an alternative to the Governor's proposal that could provide more immediate tax relief.
https://lao.ca.gov/Publications/Detail/4543

The 2022-23 Budget: State Payments on the Federal Unemployment Insurance Loan

Feb 15, 2022 - Businesses Set to Pay Add ‑On Federal UI Tax Beginning in 2023. To repay the federal loans, the federal UI payroll tax rate on employers will increase by 0.3  percent for tax year 2022. However, employers will not pay this higher rate until 2023  when employers remit their 2022 federal UI payroll taxes.
https://lao.ca.gov/Publications/Report/4543

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Sep 7, 2021 - Of the 20 local jurisdictions included, 16 are cities, 2 are counties, and 2 are fire districts. The study compared four state classifications with local counterparts: Firefighter II, Fire Apparatus Engineer, Fire Captain (Range A), and Battalion Chief.
https://lao.ca.gov/Publications/Report/4451

The 2021-22 Budget: Labor Agreements Ending Personal Leave Program 2020

Jun 25, 2021 - For example, whereas in San Francisco, the study found that state attorneys are compensated 30  percent below market, the study found that state attorneys were compensated 16  percent above market in most counties in the state.
https://lao.ca.gov/Publications/Report/4446

Repaying the State’s Federal Unemployment Insurance Loan

May 26, 2021 - UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state ’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/Publications/Report/4442

The 2021-22 May Revision: Golden State Stimulus 2

May 18, 2021 - The state ’s first stimulus program also provided an extra $600 payment to low-income undocumented workers who pay taxes using an individual taxpayer identification number (ITIN). ITINs are used by about half of the state ’s undocumented workers to pay taxes.
https://lao.ca.gov/Publications/Report/4435

The 2021-22 Budget: Interest Payment on Federal Unemployment Insurance Loan

Feb 10, 2021 - UI Program Is Financed With Payroll Taxes Paid by Employers. Employers pay both state and federal UI payroll taxes. State UI tax revenues are deposited into the state ’s UI trust fund to pay benefits to unemployed workers.
https://lao.ca.gov/Publications/Report/4360

The 2020-21 Spending Plan: Labor and Employment Issues

Oct 5, 2020 - The department requested resources for AB  5 because its payroll tax auditors must determine if a worker is an independent contractor or an employee. Funds will be used to train auditors to apply the new test and hire auditors to prepare audits for additional employer appeals that are expected as a result of the law.
https://lao.ca.gov/Publications/Report/4274

The 2020-21 Budget: Labor Agreements to Achieve Budgetary Savings

Sep 9, 2020 - The pay that employees receive in a typical pay period —salary plus EDWC —affects employee pension benefits and is subject to Medicare payroll taxes. (Employees in specialty classifications represented by Unit 8 —including foresters, forestry aids, and fire prevention specialists —are compensated more similarly to other state employees based on a 40-hour workweek.)
https://lao.ca.gov/Publications/Report/4267

State Options to Expand Unemployment Benefits

Apr 9, 2020 - Weekly benefit amounts could be set based on each worker ’s most recent tax return or other proof of income. In many cases, however, ineligible workers have no way to show prior earnings. This likely is true for undocumented workers who work informally and do not file income tax returns using an Individual Tax Identification Number.
https://lao.ca.gov/Publications/Report/4219