The 2020-21 Budget: Staffing to Address New Independent Contractor Test

Feb 11, 2020 - Based on supplementary information we requested from the administration, we know that the proposal includes funding for 20 tax auditor positions, most of whom would work additional payroll tax appeals related to AB  5.
https://lao.ca.gov/Publications/Report/4151

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

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 2022-23 Budget: Analysis of the Care Economy Workforce Development Package

Mar 10, 2022 - Historically, a small statewide payroll tax provided funding for ETP grants but, in recent years, the state has supplemented this longstanding funding source with General Fund monies for targeted training grants.
https://lao.ca.gov/Publications/Report/4572

MOU Fiscal Analysis: Bargaining Unit 7 (Protective Services and Public Safety)

Aug 8, 2019 - The state employs people in each county with about two-thirds of the state workforce in a county other than the County of Sacramento. In many cases, the state employs people in the same classif ication in both high and low cost of living regions of the state.
https://lao.ca.gov/Publications/Report/4085

MOU Fiscal Analysis: Bargaining Units 1, 3, 4, 11, 14, 15, 17, 20, and 21 (SEIU Local 1000)

Sep 6, 2019 - The agreement would —beginning July 1, 2020 —provide $250 per month to employees represented by Local 1000 who work in the Counties of Orange, Santa Barbara, Santa Cruz, or San Luis Obispo. In addition, the agreement would add personnel specialists who work in the County of Alameda to an existing recruitment and retention differential (Pay Differential Number 211) —increasing state costs in 2019 ‑20 by about $20,000.
https://lao.ca.gov/Publications/Report/4094

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

The 2022-23 Budget: Assessing Proposals to Address Unemployment Insurance Fraud

Feb 15, 2022 - In light of this scrutiny, the Internal Revenue Service recently called off its planned adoption of ID.me for tax filing. (After the publication of this report, the IRS reinstated its use of ID.me, but with added safeguards.)
https://lao.ca.gov/Publications/Report/4542

MOU Fiscal Analysis: Bargaining Unit 13 (Stationary Engineers)

Aug 26, 2019 - The agreement expands the current Department of General Services (DGS) San Francisco Facilities pay differential to include all departments that have employees headquartered in the Counties of Alameda, Contra Costa, Marin, Monterey, Napa, San Francisco, San Joaquin, San Mateo, Santa Clara, Santa Cruz, Solano, or Sonoma.
https://lao.ca.gov/Publications/Report/4090

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