The Rise of Remote Work: Effects on California's Labor Market

May 6, 2026 - These factors have compounded over time, generating the wages, tax revenue, and economic activity that have helped make the state  prosperous. The rise of remote work has weakened this economic engine.
https://lao.ca.gov/Publications/Report/5182

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

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

Jan 13, 2023 - We define a delay as an expenditure reduction that occurs in the budget window (2021 ‑22 through 2023 ‑24), but has an associated expenditure increase in a future year of the multiyear window (2024 ‑25 through 2026 ‑27).
https://lao.ca.gov/Publications/Report/4662

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Aug 19, 2025 - Unit 8 rank-and-file, managerial, and supervisorial employees account for less than 4  percent of the total FTE in the state workforce and about 4  percent of the state ’s General Fund payroll expenditures.
https://lao.ca.gov/Publications/Report/5066

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

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - Some special funds operate at a surplus while others have significant challenges due to some combination of declining revenues and increasing expenditures. For many departments, the largest category of expenditure is related to employee compensation.
https://lao.ca.gov/Publications/Report/4920

MOU Fiscal Analysis: Bargaining Unit 10 (Professional Scientific)

Aug 14, 2024 - Though Section 3517.8 of the Government Code allows the Governor to unilaterally implement any or all of his LBFO, he may not implement it without legislative approval of provisions of the LBFO that (1)  require the expenditure of funds or (2)  conflict with existing statutes.
https://lao.ca.gov/Publications/Report/4918

The 2024-25 Budget: State Employee Compensation

Mar 21, 2024 - Further, because budgetary savings from a payroll deferral are the result of an accounting maneuver and not the result of actual reduced state expenditures, a payroll deferral adds a layer of complexity to an already complex state budget.
https://lao.ca.gov/Publications/Report/4888

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