Cal. Code Regs. Tit. 10, § 10008 - Enforcement of Employer Compliance
(a) The
Board may delegate enforcement of employer compliance with Title 21 (commencing
with Section
100000) of
the Government Code, including all failures by an Eligible Employer to allow
its Eligible Employees to participate in the Program , to the Board staff. Staff
shall exercise due diligence to ensure reasonable attempts are made to bring
employers into compliance prior to issuing a final notice of penalty
application to a noncompliant Employer .
(b) Enforcement efforts by Board staff,
pursuant to subsection (a), shall include email and letter notifications of
penalty application to the noncompliant Employers identifying the cause of
their noncompliance and the methods available to Employers to comply.
(c) Noncompliant employers are subject to the
penalties set forth in Gov. Code Section
100033(b)
until compliance is satisfied.
(1) A
noncompliant employer , who fails to achieve compliance after the initial $250
penalty is assessed, will be fined $500 per eligible employee for each
subsequent calendar year in which the employer is noncompliant;
(2) Noncompliance does not need to be
consecutive to assess the penalty of $500. Any calendar year of noncompliance
after the initial penalty of $250 will result in a penalty of $500 per eligible
employee .
(d) If,
through the collection efforts of the Franchise Tax Board as described in Cal
Code regs. Tit. 18 §§ 19285 et seq., and before the penalty payment
is received, a noncompliant employer demonstrates compliance through the
submission of written documentation, or as determined by review of the
employer 's account status, then the Board staff shall inform the Franchise Tax
Board that the current year penalty shall not be imposed due to the Eligible
Employer 's compliance with the requirements of Title 21 (commencing with
Section 10000) of the Government Code. Any
erroneously made payments shall be refunded.
Notes
Note: Authority cited: Sections 100010 and 100048, Government Code. Reference: Sections 100014, 100032 and 100033, Government Code.
Note: Authority cited: Sections 100010 and 100048, Government Code. Reference: Sections 100014, 100032 and 100033, Government Code.
2. New section refiled 11-17-2021 as an emergency; operative
3. Certificate of Compliance as to 11-17-2021 order transmitted to OAL 12-2-2021 and filed
4. New subsections (c)-(d) filed 12-26-2023 as an emergency; operative
5. New subsections (c)-(d) refiled 6-20-2024 as an emergency; operative
6. Certificate of Compliance as to 6-20-2024 order transmitted to OAL 8-2-2024 and filed 8-21-2024 (Register 2024, No. 34).
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