California State Law

California employers must report all newly hired and rehired employees to the New Employee Registry within 20 days of the start-of-work date. Reports must include the employee name, address, Social…

Source: CA Employment Development Department

California employers who pay over $100 in wages in any calendar quarter must register with the Employment Development Department for payroll taxes, which include UI, state disability insurance, and withholding.…

Source: CA Employment Development Department

California businesses operating under a fictitious business name must file a DBA with the county clerk and publish notice in a local newspaper. Sole proprietors and partnerships must comply with…

Source: CA Secretary of State

California Paid Family Leave provides up to 8 weeks of partial wage replacement for employees who take time off to bond with a new child or care for a seriously…

Source: CA Employment Development Department

Home-based businesses in California are regulated by local city and county zoning ordinances. Most jurisdictions require a home occupation permit and impose restrictions on customer visits, outdoor storage, signage, and…

Source: CA Governor Office of Business and Economic Development

California established the Small Business Relief Grant program to provide grants to small businesses impacted by COVID-19. Grants of up to $25,000 were awarded based on revenue decline and annual…

Source: CA Governor Office of Business and Economic Development

The California Infrastructure and Economic Development Bank (IBank) Small Business Finance Center provides loan guarantees of up to $1,000,000 to help small businesses access bank financing. The program targets businesses…

Source: CA Infrastructure and Economic Development Bank

The California Contractors State License Board requires contractors to be licensed before bidding or performing work on projects valued at $500 or more for labor and materials. Contractors must pass…

Source: CA Contractors State License Board

California licenses and regulates hundreds of professions through the Department of Consumer Affairs, which oversees over 40 licensing boards and bureaus. Licensed professions include contractors, engineers, architects, healthcare providers, and…

Source: CA Department of Consumer Affairs

California LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $70 fee. A Statement of Information must be filed within 90 days of…

Source: CA Secretary of State

California requires all employers to carry workers compensation insurance even if they have only one employee. Failure to carry coverage is a criminal offense. Employers may obtain coverage through a…

Source: CA Division of Workers Compensation

California minimum wage is $16.50 per hour as of January 1, 2025 for most employers. Fast food restaurant workers are subject to a $20 minimum effective April 2024. Some cities…

Source: CA Department of Industrial Relations

California imposes a statewide base sales tax rate of 7.25%, with additional district taxes bringing the combined rate to as high as 10.75% in some areas. Businesses making taxable sales…

Source: CA Department of Tax and Fee Administration

California levies an 8.84% corporation income tax on C corporations doing business in the state, with an $800 minimum. S corporations pay a 1.5% tax on net income with the…

Source: CA Franchise Tax Board

California imposes an $800 minimum annual franchise tax on LLCs, corporations, and S corporations doing business in the state. LLCs with income over $250,000 pay an additional LLC fee on…

Source: CA Franchise Tax Board

California LLCs must file a Statement of Information biennially with the Secretary of State and pay a $20 fee. Corporations file annually for a $25 fee. The statement updates the…

Source: CA Secretary of State

California corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $100 fee. Corporations must file a Statement of Information within 90 days of…

Source: CA Secretary of State