Federal Paid Leave for Workers Impacted by COVID-19

Mar 27, 2020 - Recent guidance from federal tax agencies and the Department of Labor seeks to minimize this concern. Typically, businesses are required to withhold (from employee paychecks) federal income taxes and the employee’s share of Social Security and Medicare payroll taxes, and submit those payroll taxes at the end of each quarter.
https://lao.ca.gov/Publications/Report/4212

COVID-19: Unemployment Insurance for Workers Impacted by COVID-19

Mar 23, 2020 - To fund the benefits, employers pay a payroll tax on the first $7,000 of employee wages. The payroll tax rate is based on the employers “experience rating, ” in which the tax rate is higher for employers who have had many UI claims in the past and lower for employers with fewer claims.
https://lao.ca.gov/Publications/Report/4208

Collective Bargaining: Assessing Proposed Employee Compensation Increases

Mar 20, 2020 - When we reviewed the 2018 MOU , CalHR informed us that (1) the administration and CCPOA met beginning August 2017 and reached a consensus on the study’s methodology by mid-October 2017, (2) the survey was mailed to six county employers in mid-October 2017, (3) CalHR completed a draft compensation report by mid-February 2018, (4) CalHR shared a draft report with CCPOA, (5) CCPOA
https://lao.ca.gov/Publications/Report/4206

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 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - Recently, corporation tax collections have grown faster than anticipated while personal income tax collections have grown somewhat slower. The administration assumes that this pattern will continue. This is because they attribute the pattern to partnerships, which are taxed under the personal income tax, changing to corporations in response to 2017 federal tax changes.
https://lao.ca.gov/Publications/Report/4135

The 2019-20 Budget: California Spending Plan—Other Provisions

Oct 17, 2019 - Voting Equipment $87.3  Million General Fund to Replace County Voting Systems. The budget provides one-time funding of $87.3  million to counties for the research and development, purchase, or lease of hardware and software to replace county voting systems and technology, and county election management systems.
https://lao.ca.gov/Publications/Report/4101

Unit 2 (Attorneys) MOU Analysis

Sep 12, 2019 - CASE contracted with UCLA to compare salaries of Unit 2 attorneys and administrative law judges to salaries for comparable municipal, county, and federal positions. The study draws from State Controller payroll data for city, county, and superior courts.
https://lao.ca.gov/Publications/Report/4095

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

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

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 26, 2019 - The five jurisdictions are Los Angeles County and the Cities of Los Angles, Oakland, San Diego, and San Francisco. The statutory comparison predates the state employee collective bargaining process established by the Dills Act.
https://lao.ca.gov/Publications/Report/4089