SECTIONS 13050-13059 - California Statutes

UNEMPLOYMENT INSURANCE CODE

SECTION 13050-13059

13050. (a) Every employer or person required to deduct and withhold
from an employee a tax under Section 986, 3260, or 13020, or who
would have been required to deduct and withhold a tax under Section
13020 (determined without regard to Section 13025) if the employee
had claimed no more than one withholding exemption, shall furnish to
each employee in respect of the remuneration paid by the person to
the employee during the calendar year, on or before January 31 of the
succeeding year, or, if his or her employment is terminated before
the close of the calendar year, on the day on which the last payment
of remuneration is made, a written statement showing all of the
following:
(1) The name of the person.
(2) The name of the employee, and his or her social security or
identifying number if wages have been paid.
(3) The total amount of wages subject to personal income tax, as
defined by Section 13009.5.
(4) The total amount deducted and withheld as tax under Section
13020.
(5) The total amount of worker contributions paid by the employee
pursuant to Section 986.
(6) The total amount of worker contributions paid by the employee
pursuant to Section 3260.
(7) The total amount of elective deferrals (within the meaning of
Section 402(g)(3) of the Internal Revenue Code) and compensation
deferred pursuant to Section 457 of the Internal Revenue Code.
(b) The statement required to be furnished pursuant to this
section in respect of any remuneration shall be furnished at other
times, shall contain other information, and shall be in a form, as
the department may by authorized regulations prescribe.
(c) If, during any calendar year, any person makes a payment of
third-party sick pay to an employee, that person shall, on or before
January 15 of the succeeding year, furnish a written statement to the
employer in respect of whom the payment was made showing all of the
following:
(1) The name and, if there is withholding under this division, the
social security number of that employee.
(2) The total amount of the third-party sick pay paid to that
employee during the calendar year.
(3) The total amount, if any, deducted and withheld from that sick
pay under this division. For purposes of the preceding sentence, the
term "third-party sick pay" means any sick pay, as defined in
subdivision (b) of Section 13028.6, which does not constitute wages
for purposes of this division, determined without regard to
subdivision (a) of Section 13028.6.
(A) For purposes of Chapter 10 (commencing with Section 2101) of
Part 1 of Division 1, the statements required to be furnished by this
subdivision shall be treated as statements required under this
section to be furnished to employees.
(B) Every employer who receives a statement under this subdivision
with respect to sick pay paid to any employee during any calendar
year shall, on or before January 31 of the succeeding year, furnish a
written statement to that employee showing all of the information
shown on the statement furnished under this subdivision.
(d) The Franchise Tax Board shall be allowed access to the
information filed with the department pursuant to this section.

13052. Any person or employer required under Section 13050 to
furnish a statement to an employee who furnishes a false or
fraudulent statement, or who fails to furnish a statement in the
manner, at the time, and showing the information required under
Section 13050, or regulations prescribed thereunder, shall for each
such failure, unless due to reasonable cause, pay a penalty of fifty
dollars ($50). The penalty shall be assessed and collected in the
same manner as the tax.

13052.5. (a) In addition to the penalty imposed by Section 19183 of
the Revenue and Taxation Code (relating to failure to file
information returns), if any person, or entity fails to report
amounts paid as remuneration for personal services as required under
Section 13050 of this code or Section 6041A of the Internal Revenue
Code on the date prescribed thereof (determined with regard to any
extension of time for filing), that person or entity may be liable
for a penalty determined under subdivision (b).
(b) For purposes of subdivision (a), the amount determined under
this subdivision is the maximum rate under Section 17041 of the
Revenue and Taxation Code multiplied by the unreported amounts paid
as remuneration for personal services.
(c) The penalty imposed by subdivision (a) shall be assessed
against that person or entity required to file a return under Section
13050 of this code or Section 6041A of the Internal Revenue Code.
(d) Sections 1221 and 1222 of the Unemployment Insurance Code
shall not apply to assessments imposed by this section.
(e) The penalty imposed under this section shall be in lieu of the
penalty imposed under Section 19175 of the Revenue and Taxation
Code. In the event that a penalty is imposed under both this section
and Section 19175 of the Revenue and Taxation Code, only the penalty
imposed under this section shall apply.
(f) The penalty imposed by this section may be assessed in lieu
of, or in addition to, the penalty imposed by Section 13052 with
respect to the failure to furnish a withholding statement to an
employee.

13055. Every employee who, in the course of his or her employment
by an employer, receives in any calendar month tips which are wages
shall report all such tips in one or more written statements
furnished to his or her employer on or before the 10th day following
such month. Such statements shall be furnished by the employee under
such authorized regulations, at such other times before such 10th
day, and in such form and manner as may be prescribed by the
department.

13056. (a) When required by authorized regulations prescribed by
the department:
(1) Any person or employer required under the authority of this
division to make a return, report, statement, or other document shall
include in the return, report, statement, or other document the
identifying number as may be prescribed for securing proper
identification of the person.
(2) Any person with respect to whom a return, report, statement,
or other document is required under the authority of this division to
be made by another person shall furnish to the other person the
identifying number as may be prescribed for securing his or her
proper identification.
(3) Any person or employer required under the authority of this
division to make a return, report, statement, or other document with
respect to another person shall request from the other person, and
shall include in the return, report, statement, or other document,
the identifying number as may be prescribed for securing proper
identification of the other person.
(b) (1) Except as provided in paragraph (2), a return or report of
any person with respect to his or her liability for tax, or any
statement or other document in support thereof, shall not be
considered for purposes of paragraphs (2) and (3) of subdivision (a)
as a return, report, statement, or other document with respect to
another person.
(2) For purposes of paragraphs (2) and (3) of subdivision (a), a
return or report of an estate or trust with respect to its liability
for tax, and any statement or other document in support thereof,
shall be considered as a return, report, statement, or other document
with respect to each beneficiary of the estate or trust.
(c) For purposes of this section, the department is authorized to
require the information that may be necessary to assign an
identifying number to any person.

13057. (a) If any person who is required by regulations prescribed
under Section 13056 to provide a required identifying number fails
without good cause to comply with that requirement at the time
prescribed by the regulations, the person shall pay a penalty of five
dollars ($5) for each failure:
(1) To include his or her identifying number in any return,
report, statement, or other document.
(2) To furnish his or her identifying number to another person.
(3) To include in any return, report, statement, or other document
made with respect to another person the identifying number of the
other person.
(4) To furnish any other agency's taxpayer identification number.
(b) The penalty under this section shall be assessed and collected
in the same manner as the tax.

13058. Except as otherwise provided by the department, any return,
report, statement, or other document required to be made under any
provision of this division or authorized regulations shall contain,
or be verified by, a written declaration that it is made under the
penalty of perjury. The returns, reports, and all other returns,
reports, statements, or other documents or copies thereof required by
this division, shall be in the form as the department may from time
to time prescribe, and shall be filed with the department. The
department shall prepare blank forms for the returns, reports,
declarations, statements, or other documents and shall distribute
them throughout the state and furnish them upon application. Failure
to receive or secure the form does not relieve any employer or person
from making any return, report, statement, or other document
required.

13059. If the Governor declares a state of emergency, the director
may extend the time requirements for filing returns, reports, and
statements required by this chapter. The extension granted by the
director pursuant to this section shall only apply to employers
prevented by the conditions giving rise to the state of emergency
from timely filing their returns, reports, and statements of wages or
timely payment of the taxes due.