California 2025-2026 Regular Session

California Senate Bill SB921

Introduced
1/28/26  

Caption

Employment: employer contributions: employee withholdings: credit: agricultural employees.

Impact

The bill addresses crucial issues facing California's agricultural employees, who have been experiencing reduced earnings and work hours, partly due to regulations governing overtime. The intent is to bolster employee compensation and encourage hiring, particularly as many agricultural jobs are physically demanding and essential to the state's economy. By providing a structured credit mechanism, the bill aims to provide financial relief to employers while incentivizing them to retain and hire agricultural labor in a difficult economic climate.

Summary

Senate Bill 921 seeks to amend existing labor and unemployment insurance codes to provide credits for employers hiring agricultural employees who are entitled to overtime pay. Specifically, the bill allows employers to claim a credit equivalent to the overtime wages paid to eligible agricultural employees during each quarter. This approach aims to relieve some financial burdens from employers amidst significant economic challenges faced by the agricultural sector in California, particularly in light of climate-induced difficulties and fluctuating market conditions. The credit is structured to be claimed on employer payroll reports and could potentially be refunded if it exceeds withholding amounts owed to the state.

Contention

Notably, the bill introduces new requirements for farm labor contractors regarding wage disclosures. These contractors must now include credits received under this bill when reporting net and gross wages paid to farmworkers. This change raises concerns over compliance burden for agriculture employers, with some stakeholders arguing that such additional requirements may create complexities and potential punitive measures for contractors who fail to adhere to the new mandates. Furthermore, the bill states that no reimbursement will be required for local agencies that incur costs related to these changes, leading to significant debate about the funding mechanisms and the overall impact on local economies.

Companion Bills

No companion bills found.

Previously Filed As

CA SB628

Employment: employer contributions: employee withholdings: credit: agricultural employees.

CA AB845

Employment: complaints: agricultural employees.

CA SB355

Judgment debtor employers: Employment Development Department.

CA HB2912

Employment; employee salary

CA HB290

Employment; employers required to provide location and break time for employees to express breast milk

CA HB49

Employment; employers required to provide location and break time for employees to express breast milk

CA AB2479

Personal income tax: employment credit.

CA AB816

Employment: employees and independent contractors: merchandisers.

CA HB2387

School district employees; prohibited employment

CA HB21

Employment; requiring employers to provide reasonable break time and location for employees to express breast milk.

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