Refocusing the Workers’ Compensation Subsequent Injury Program

Jul 10, 2025 - The recent employer tax increases account for SIBTF claims that the state has processed and begun paying. As such, the current employer tax does not fully capture employers ’ financial exposure to SIBTF claims because most claims each year go unprocessed.
https://lao.ca.gov/Publications/Report/5062

CalFacts 2024 [Publication Details]

Dec 2, 2024 - CalFacts presents a wide range of facts and trends about the state's economy, finances, and programs.
https://lao.ca.gov/Publications/Detail/4942

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

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

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

Aug 14, 2024 - This pay differential would not be considered compensation for the purposes of retirement contributions bu t would be subject to Social Security and Medicare taxes. Bilingual Pay Differential. The employing agency may designate Unit 10 positions as eligible to receive bilingual pay.
https://lao.ca.gov/Publications/Report/4918

The 2023-24 Budget: Overview of the Governor's Budget

Jan 13, 2023 - The Governor ’s budget includes nearly $3  billion in reductions, the largest of which is withdrawing a discretionary principal payment on state ’s unemployment insurance loan (which otherwise is paid by employers ’ payroll taxes).
https://lao.ca.gov/Publications/Report/4662

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 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

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

Sep 7, 2023 - Figure 2 Most Local 1000 Occupation Groups Compensated Above Market (Total Compensation) Bargaining Unit Legal Secretaries and Administrative Assistants ‑19.5 Court, Municipal, and License Clerks ‑8.2 Bookkeeping, Accounting, and Auditing Clerks ‑12.9 Civil Engineering Technologists and Technicians ‑17.6 Compensation, Benefits, and Job Analysis Specialists ‑3.1 Librarians and Media Collections
https://lao.ca.gov/Publications/Report/4799

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Sep 7, 2023 - Through Savings Plus, employees can open a 401(k) and/or a 457(b) account and can choose to make contributions on a pre-tax or post-tax basis to these accounts. Employees can then choose from a variety of investment options, including indexed and m anaged funds and target-date funds.
https://lao.ca.gov/Publications/Report/4800