CA AB2191

Allows employers to pay quarterly unemployment insurance contributions in equal installments of at least 25% of their estimated annual contribution amount, instead of the traditional front-loaded quarterly schedule.

Limits penalties and interest to only apply to the difference between 25% of the actual annual contribution and amounts paid if a quarterly payment falls short of 25% of the actual annual liability.

Exempts employers eligible for annual reporting elections under existing law from this equal installment payment option.

Addresses cash flow issues for employers caused by disproportionately large first-quarter unemployment insurance payments under current law.