Two Steps Will Expand Employee Data Reporting Law

California Government Code 12999 mandates businesses with 100 or more employees on payroll and/or hired through labor contractors submit an annual pay data report to the Civil Rights Department (CRD) "[on] or before the second Wednesday of May ..."

Similar to the federal "EEO-1" protocol, the CRD report must include the number of employees by race, ethnicity, and sex in ten job or occupation categories,  including: (1) executive or senior level officials and managers; (2) first or mid-level officials and managers; (3) professionals; (4) technicians; (5) sales workers; (6) administrative support workers; (7) craft workers; (8) operatives; (9) laborers and helpers; and (9) service workers.

Effective  January 1, 2026, Senate Bill 464 amends section 12999 to require:

• Demographic information an employer or labor contractor gathers for its reporting requirements must be collected and stored separately from employees' personnel records; and

• On CRD request, mandatory court imposition of civil penalties with $100 per employee for first filing failure and $200 per employee for subsequent violations.

Effective January 1, 2027, SB 464 overhauls section 12999, expanding from the above ten to 23 far more focused occupation reporting categories.

Take-Aways:

Employers with at least 100 employees on payroll and/or hired through labor contractors should prepare for these new 2026 and 2027 reporting requirements.

For further assistance, please contact one of our attorneys, Tim Bowles, Cindy Bamforth or Helena Kobrin.

See also:

• Find Out What's New In 2026; Fresh Year Near - Annual Virtual Seminar for Employers
• Pay Disparity: Gender Gaps Persist in Every Industry: Reporting Due May 8, 2024(April 18, 2024)
• Payroll Data Reporting: May 8, 2024 Deadline for Companies with 100+ on Payroll(March 15, 2024)

Helena Kobrin
November 14, 2025