What are the pay data reporting requirements for California employers?

Private employers with 100 or more employees (with at least one employee in California) and/or 100 or more workers hired through labor contractors must report pay and hours-worked data by establishment, job category, sex, race, ethnicity and status as a remote worker to the Civil Rights Department (CRD) by the second Wednesday of May each year.

Pay data will consist of a “snapshot period” that is a single pay period between October 1 and December 31 of the prior year, referred to as the “reporting year.”

The pay data report must include all employees reporting to a California establishment or working in California. Employers should not report employees who are working outside of California and are assigned to an establishment outside of California.

Beginning with reporting year 2023, employers must report the number of employees in an employee group who worked remotely. For purposes of pay data reporting, a remote worker refers to an employee (payroll employee or labor contractor employee) who is entirely remote, teleworking or home-based, and has no expectation to regularly report in person to a physical establishment to perform their work duties. Employees in hybrid roles or partial teleworking arrangements expected to regularly appear in person to perform work at a particular establishment for any portion of time during the snapshot period would not be considered remote workers for pay data reporting purposes.

Employers must report the data to the CRD’s online submission portal by uploading an Excel or .CSV file using the CRD’s template or by filling out an online form in the portal.

For details on which employees must be included in the report, the defined pay bands, job categories and more, see Pay Data Reporting FAQs.