Learn about employer posting requirements and find the required notices and pamphlets to be posted or provided to employees.
Once an employer registers with us for a Payroll Tax Account, they receive a notice to post, which informs their employees of their rights under the Unemployment Insurance (UI), Disability Insurance (DI), and Paid Family Leave (PFL) programs. This notice must be posted in a prominent location that is easily seen by the employees.
Employers receive the following notice if they are subject to:
For forms in other languages, you can find them in our Online Forms and Publications.
Employers must provide a copy of the following to each employee when appropriate. The following pamphlets explain employees' benefit rights:
Note: Voluntary Disability Insurance (DI) Plan insurers have similar literature . Voluntary DI Plan employers must also supply claim forms to their employees. For more information, visit Voluntary Plans.
Employers who are subject to, and required to provide, Unemployment Insurance to their employees must provide EITC notification to the employee by either handing it directly to the employee, mailing it to the employee’s last known address, or providing it via email if an employee opts into receipt of electronic statements or materials. Posting of this information on an employee bulletin board will not satisfy the notification requirement. For more information, refer to Assembly Bill 1355.
The notification will be provided within one week before, after, or during the time the employer provides an annual wage summary, including, but not limited to, Forms W-2 or 1099, to the employee. The notice will include instructions on how to obtain any notices available from the IRS for this purpose, including, but not limited to, the IRS Notice 797 or any successor notice or form, or any notice created by you as long as it contains substantially the same language as the notice below.
“Based on your annual earnings, you may be eligible to receive the earned income tax credit from the federal government. The earned income tax credit is a refundable federal income tax credit for low-income working individuals and families. The earned income tax credit has no effect on certain welfare benefits. In most cases, earned income tax credit payments will not be used to determine eligibility for Medicaid, supplemental security income, food stamps, low-income housing, or most temporary assistance for needy families’ payments. Even if you do not owe federal taxes, you must file a tax return to receive the earned income tax credit. Be sure to fill out the earned income tax credit form in the federal income tax return booklet. For information regarding your eligibility to receive the earned income tax credit, including information on how to obtain the IRS Notice 797, or any other necessary forms and instructions, visit the IRS (irs.gov) or contact the IRS at 1-800-829-3676.”
For more information, view the federal and state EITC information on the Year-End Notification Requirements page.
Written notice must be given immediately to employees of their discharge, layoff, leave of absence, or change in employment status. This sample notice (PDF) meets the minimum requirements. You may wish to prepare a duplicate employee notice and keep a copy for your records. No written notice is required if it is a voluntary quit, promotion or demotion, change in work assignment or location (some changes in location require a Worker Adjustment Retraining Notification (WARN) notice), or if work stopped due to a trade dispute.
Use e-Services for Business to manage your employer payroll tax account online.