Valerie Alexander, CPP Oct. 8, :00 AM

 Conformity To Federal Law  Alternative Workweeks  Wait Time Penalty Pay  Mandatory Sick Leave Pay  New Hire Reporting  Quarterly Tax Returns

CA Industrial Welfare Commission Orders (IWC) CA Industrial Welfare Commission Orders (IWC) State Exemption Requirements State Exemption Requirements Health Savings Accounts – HSA Taxability Health Savings Accounts – HSA Taxability Minimum Wage and Overtime Minimum Wage and Overtime

IWC WAGE ORDERS  16 Orders – Purpose and Definitions  Posting Requirements  Multiple Order Compliance

STATE EXEMPTION REQUIREMENTS  Numerous Exemptions Available  Minimum Salary Requirements  Computer Software Professions – Exemption from Overtime  Licensed Physician - Exemption from Overtime

HEALTH SAVINGS ACCOUNTS (HSA)  EMPLOYEE CONTRIBUTIONS  EMPLOYER CONTRIBUTIONS

MINIMUM WAGE & OVERTIME  State Minimum Wage  City of San Francisco  City of San Jose  City of Oakland  Living Wage Ordinances

 Definition  Rules  Reporting Requirement

 Not Wages for FIT, FICA or FUTA purposes  Not Wages for PIT, SDI or SUI purposes (Meal and Rest-time Penalty Pay is NOT included)

 Requirements as of January 1, 2015  Right to accrue and take sick leave – effective 7/1/2015

 On or after 7/1/2015, works for 30 or more days within a year from the beginning of employment is entitled to paid sick leave. Accrual begins on the 1 st day of employment of 7/1/2015, whichever is LATER.  Employer can limit use in 1 year: either 24 hours or 3 days (whichever is beneficial to employee)  Can be carried over and may be capped at 48 hours.

 Employee may use accrued paid sick days beginning on the 90 th day of employment.  Employee can take paid sick leave for employee’s own or a family member’s illness or healthcare.  Employer’s are required to notify most employees about Paid Sick Leave. Poster Written notice to employees

 Employers provide for accrual of 1 hours for every 30 hours worked and allow use of at least 24 hours or 3 days. OR………  Provide 24 hours or 3 days at the beginning of a 12 month period of paid sick leave for each eligible employee to use per year.

 Employers must show how many days employee has available on check stub or separate document issued same day as paycheck.  Keep records showing how many hours have been earned and used for 3 years.

 Employees are guaranteed to at least partial compensation when they report to their job expecting to work  Scheduled Hours to Work vs. Minimum Reporting Time Pay Owed  Exceptions found in IWC Orders 1-16

Thank you and please remember to complete your evaluation for this session.