Pay Stub Requirements for Employers Documenting Renewed COVID-19 Supplemental Paid Sick Leave

McKague Rosasco, LLP

February 10, 2022

California employers with more than 25 employees are likely busy making certain that their HR departments properly follow the new notice and pay stub requirements as required by legislation signed by the Governor on February 9 renewing COVID-19 Supplemental Paid Sick Leave (SPSL) benefits.  In our previous article, we provided a laundry list of sorts summarizing the various aspects of the law. But employers might be most interested in the reporting requirements for their employees’ SPSL hours.
 
Important dates
Employers should be aware that the law goes into effect 10 days after the Governor’s signature, in other words, February 19.  It will then apply retroactively to January 1 and expire on September 30.
 
Notice on pay stub or other writing
The law requires employers to provide their employees with a notice of the amount of COVID-19 SPSL that the employee has used through the pay period that it was due to be paid.  This can be provided in two ways: (1) on the employee’s pay stub or (2) on another writing provided to the employee on the designated pay day.  The employer shall list “zero hours used” if an employee has not used any COVID-19 SPSL.  This requirement takes effect the next full pay period following the date the law becomes effective.

Labor Commissioner posters
Employers are also required to post or distribute a notice to employees that will soon be developed by the Labor Commissioner.
 
As always, give McKague Rosasco LLP a call with any questions about the new COVID-19 Supplemental Paid