CA AB1066

Effective January 1, 2021, employers must furnish required records or reports within 10 days of receiving an initial notice from the director; failure to do so creates a presumption that the claimant is entitled to maximum unemployment benefits unless the director determines otherwise based on evidence.

Director may extend the 10-day deadline for employers upon a determination of good cause for delay in furnishing required records or reports.

Director may delegate authority to the Attorney General to recover and collect unemployment contributions from employing units with 5 or more persons claiming benefits.

Attorney General must collect the entire required contribution including interest and penalties and deposit the amount into the Unemployment Fund.

Director shall reimburse the Attorney General for reasonable regulatory costs from the Unemployment Administration Fund; "employing unit" is defined as a business or employer issuing more than 500 IRS Form W-2s or Form 1099-NECs.