The Details
Background
Under state law, a private employer who has 100 or more employees, with at least one California employee, must submit a pay data report covering the prior calendar year to the state on or before the second Wednesday of May each year, regardless of whether they are required to submit an EEO-1 report.
A private employer who has 100 or more employees, with at least one California employee, hired through labor contractors within the prior calendar year must also submit a separate pay data report to the state covering those employees. The private employer must also disclose on the pay data report the ownership names of all labor contractors used to supply employees. A labor contractor must supply all necessary pay data to the private employer.
Senate Bill 464
Effective Jan. 1, 2026, Senate Bill 464 requires that any employee demographic information gathered by an employer or labor contractor for the purpose of pay data reporting be kept separately from the employee’s personnel records.
Effective Jan. 1, 2027, Senate Bill 464 increases the number of job categories on which covered employers must report. The list of covered occupations will be the following:
- Chief executives.
- Management occupations, except chief executives.
- Business and financial operations occupations.
- Computer and mathematical occupations.
- Architecture and engineering occupations.
- Life, physical, and social science occupations.
- Community and social science occupations.
- Legal occupations.
- Educational instruction and library occupations.
- Art, design, entertainment, sports, and media occupations.
- Health care practitioners and technical occupations.
- Health care support occupations.
- Protective service occupations.
- Food preparation and serving-related occupations.
- Building and ground cleaning and maintenance occupations.
- Personal care and service occupations.
- Sales and related occupations.
- Office and administrative support occupations.
- Farming, fishing, and forestry occupations.
- Construction and extraction occupations.
- Installation, maintenance, and repair occupations.
- Production occupations.
- Transportation and material moving occupations.
Next Steps
Covered employers should review pay data collection and reporting policies, practices and training and use updated templates to ensure compliance with the amended law. ADP is reviewing the upcoming reporting requirements and will provide additional information at a later date.