Required Notices and Pamphlets

You must give each employee the following when needed:

• For Your Benefit: California’s Programs for the Unemployed (DE 2320) (PDF): Information on UI, DI, PFL, and job service benefits.
• Disability Insurance Provisions Brochure (DE 2515) (PDF): Information on the DI program.
• Paid Family Leave Brochure (DE 2511) (PDF): Information on the PFL program.

Note: If you offer a Voluntary Disability Insurance Plan, go to Voluntary Plans for information.

The refundable California Earned Income Tax Credit (California EITC) and other state and federal antipoverty credits are available to low-income working individuals who have either:

• Earned wage income subject to California withholding.
• Have net earnings from self-employment.

The California EITC is similar to the federal Earned Income Credit (EIC) but with different income limitations. To claim the California EITC or other antipoverty credits, you must file a California income tax return and attach a completed FTB 3514, California Earned Income Tax Credit form. For information on the availability of antipoverty credits, eligibility requirements, and how to get the necessary California tax forms or get help filing, go to ftb.ca.gov and search for forms or call 1-800-852-5711.

Employers who are subject to, and required to provide, unemployment insurance to their employees must provide notification to employees twice during the year, informing the employee that the employee may be eligible for VITA, CalFile, and state and federal antipoverty credits, including the state and federal EITC.

One notification must be provided within one week before, after, or during the time the employer provides an annual wage summary, including, but not limited to, Forms W-2 or 1099, to the employee. The second notification shall be sent during the month of March of the same year in which the employer sent the first notification. The notifications are required to be handed directly to the employee or sent to the employee’s last known address, except the notification required to be sent to the employee during March, may be sent electronically. Posting the notifications on an employee bulletin board or sending them through office mail will not satisfy the notification requirements. The notices shall contain substantially the same language as the notice below.

“Based on your annual earnings, you may be eligible for the following assistance:

Voluntary Income Tax Assistance (VITA) Program – VITA is a free basic income tax return preparation program for federal and state personal income tax returns, managed by the Internal Revenue Service and operated by Internal Revenue Service partners and trained volunteers.

Federal Earned Income Tax Credit (federal EITC) – The federal EITC is a refundable credit for low-income working individuals and families. The federal EITC will not impact certain public assistance benefits. In addition, federal EITC payments are typically not used to determine eligibility for the following:

(A) Medicaid.

(B) Supplemental Security Income.

(C) Supplemental Nutrition Assistance Program.

(D) Low-income housing.

(E) Temporary Assistance for Needy Families payments.

To receive the federal EITC, you must file a federal tax return and fill out the EITC form, which can be found in the Federal Income Tax Return Booklet. For more information on your eligibility to receive the federal EITC and other federal antipoverty tax credits, visit the IRS (irs.gov).

California Earned Income Tax Credit (California EITC) and Young Child Tax Credit (YCTC) – The California EITC and YCTC are refundable credits for low-income working individuals and families. The California EITC and YCTC are similar to the federal EITC and will not impact certain public assistance benefits.

Foster Youth Tax Credit (FYTC) – The FYTC is a refundable credit for former and current foster youth between 18 and 25 years of age who were in foster care while 13 years of age or older. The FYTC will not impact certain public assistance benefits.

To claim the California EITC, you must file a California Income Tax Return and fill out the California EITC form (Form FTB 3514) and attach it to your tax return. For more information on the availability of the credit, including eligibility requirements, or form questions, visit the Franchise Tax Board (ftb.ca.gov/) and enter “CalEITC” in the search box.

You may also be eligible to have both your federal and state tax returns prepared and filed for free using VITA services. For more information on the free tax filing service, and location and hours of operation, visit the Franchise Tax Board (ftb.ca.gov/) and enter “VITA” in the search box.

Additionally, you may be eligible to e-file your California return directly with the Franchise Tax Board for free using CalFile. For more information on CalFile, visit the Franchise Tax Board (ftb.ca.gov/) and enter “CalFile” in the search box.”

For more details, view the federal and state EITC information on the Year-End Notification Requirements page.

You must immediately give written notice to employees if they are fired, laid off, taking a leave of absence, or if their job status changes. You should keep a copy for your records. This sample notice (PDF) meets the minimum requirements.

You don't need to give written notice for a:

• Voluntary quit.
• Promotion
• Demotion
• Work stopped due to a trade dispute.
  Note: Change in work assignment or location (some changes in location require a Worker Adjustment Retraining Notification (WARN) notice.