2026 HR Compliance Guide

California HR Compliance Deadlines for 2026

11 verified employment law changes affecting California employers in 2026 — with effective dates, required actions, and penalties for non-compliance. Every entry cites an official government or agency source.

California state law changes

January 1, 2026·Minimum Wagecritical

California Minimum Wage Increase to $16.90/hr

California's statewide minimum wage rises from $16.50 to $16.90 per hour on January 1, 2026, based on the annual Consumer Price Index adjustment. This applies to all employers regardless of size. Exempt salary thresholds also increase accordingly, affecting the minimum annual salary for exempt employees.

New: $16.90/hr (was $16.50/hr)

Applies to: All California employers

What to do: Update payroll systems to the new $16.90/hr rate, recalculate exempt employee salary thresholds (now $70,096/year minimum), update workplace postings, and review any local ordinances that may set higher rates.

Penalty: Back wages, liquidated damages, civil penalties up to $200 per pay period per employee, and potential criminal penalties for willful violations

Source: California Department of Industrial Relations
January 1, 2026·Pay Transparencycritical

California SB 642 (Pay Equity Enforcement Act)

California SB 642 significantly expands the state's pay transparency requirements effective January 1, 2026, building on SB 1162. The law requires employers to provide more detailed pay scale information in job postings, including bonus structures and equity compensation, and mandates disclosure of pay ranges to current employees upon request. Enhanced record-keeping requirements also take effect.

Applies to: California employers with 15 or more employees

What to do: Audit all job postings for expanded pay scale disclosure compliance, update recruitment templates to include bonus and equity information, train HR staff on new disclosure obligations, and establish record-keeping procedures for pay scale data retention.

Penalty: Civil penalties of $100 to $10,000 per violation, with increased penalties for repeat violations

Source: ADP Eye on Washington
February 1, 2026·General Compliancehigh

California 'Know Your Rights' Poster Update Due

California employers must display the updated 'Know Your Rights' workplace poster by February 1, 2026, reflecting changes from new 2026 legislation including updated minimum wage rates, pay transparency requirements, and other employment law changes. The poster must be displayed in a prominent location in English and any other language spoken by at least 10% of the workforce.

Applies to: All California employers

What to do: Obtain the updated 2026 'Know Your Rights' poster from the California Civil Rights Department (CRD), post it in all required workplace locations, ensure translations are available for applicable languages, and remove outdated versions.

Penalty: Penalties for failure to post required notices, potential exposure in discrimination claims

Source: California Civil Rights Department
May 14, 2026·Reporting Deadlinecritical

California Pay Data Report Filing Deadline

California's annual Pay Data Report is due approximately May 14, 2026 (second Wednesday of May), for the 2025 reporting year. Employers with 100 or more employees and/or 100 or more workers hired through labor contractors must submit pay, hours, and demographic data broken down by establishment, job category, race/ethnicity, and sex through the Civil Rights Department's online portal.

Applies to: California employers with 100+ employees and/or 100+ contract workers

What to do: Compile pay data by establishment, job category, race/ethnicity, and sex for all employees and contract workers during the 2025 snapshot period, submit through the CRD's online filing system by the deadline, and retain submission records.

Penalty: Penalties up to $100 per employee for initial failure and $200 per employee for subsequent failures

Source: California Civil Rights Department
September 1, 2026·Minimum Wage

California AB 1228 Fast Food Wage Council Review

The California Fast Food Council, established under AB 1228, conducts its annual review of fast food worker wages and working conditions in September 2026. The Council has the authority to increase the fast food minimum wage annually by up to the lesser of 3.5% or the CPI change. Any approved increase would take effect April 1, 2027. The current fast food minimum wage of $20/hr may be adjusted upward.

Applies to: Fast food restaurant operators with 60+ nationwide locations

What to do: Monitor the Fast Food Council's proceedings and any proposed wage adjustments, prepare financial projections for potential wage increases, review compliance with all current fast food worker requirements, and plan for potential April 2027 changes.

Penalty: Standard wage and hour penalties apply to current fast food minimum wage violations

Source: California Department of Industrial Relations

City & county ordinances in California

January 1, 2026·Minimum Wage·West Hollywoodcritical

West Hollywood Minimum Wage Increase to $20.25/hr

West Hollywood's minimum wage increases to $20.25 per hour on January 1, 2026, maintaining its position as one of the highest local minimum wages in the nation. This rate applies to all employers with employees working within the geographic boundaries of West Hollywood, regardless of business size. Employers must also comply with the city's compensated and uncompensated time off requirements.

New: $20.25/hr

Applies to: All employers with employees working in West Hollywood

What to do: Update payroll to $20.25/hr for all employees performing work within West Hollywood city limits, update required city-specific postings, and ensure compliance with West Hollywood's paid time off ordinance.

Penalty: Administrative fines, back pay, reinstatement, and civil penalties per the city ordinance

Source: City of West Hollywood
January 1, 2026·Minimum Wage·Cupertinohigh

Cupertino, CA Minimum Wage Increase to $18.70/hr

Cupertino's local minimum wage rises to $18.70 per hour effective January 1, 2026 under its CPI-indexed ordinance. Neighboring Palo Alto, Santa Clara and Los Altos share the same $18.70 rate for 2026.

New: $18.70/hr (was $18.20/hr)

Applies to: Employers with employees working within Cupertino city limits

What to do: Update Cupertino payroll to $18.70/hr effective January 1, 2026.

Penalty: Back wages and civil penalties under the Cupertino Minimum Wage Ordinance.

Source: City of Cupertino
January 1, 2026·Minimum Wage·Mountain Viewhigh

Mountain View, CA Minimum Wage Increase to $19.70/hr

Mountain View's local minimum wage increases to $19.70 per hour effective January 1, 2026 under its annual CPI-indexed ordinance. This exceeds California's $16.90 state minimum and applies to all employers with employees working in the city.

New: $19.70/hr (was $19.20/hr)

Applies to: Employers with employees working within Mountain View city limits

What to do: Update Mountain View payroll to $19.70/hr effective January 1, 2026.

Penalty: Back wages, penalties, and enforcement action under the Mountain View Minimum Wage Ordinance.

Source: City of Mountain View
January 1, 2026·Minimum Wage·Sunnyvalehigh

Sunnyvale, CA Minimum Wage Increase to $19.50/hr

Sunnyvale's minimum wage increases to $19.50 per hour effective January 1, 2026 under its annual CPI-indexed ordinance, exceeding California's $16.90 state minimum.

New: $19.50/hr (was $19.00/hr)

Applies to: Employers with employees working within Sunnyvale city limits

What to do: Update Sunnyvale payroll to $19.50/hr effective January 1, 2026.

Penalty: Back wages and civil penalties under the Sunnyvale Minimum Wage Ordinance.

Source: City of Sunnyvale
July 1, 2026·Minimum Wage·Los Angeleshigh

Los Angeles Minimum Wage Annual Adjustment

Los Angeles's minimum wage adjusts on July 1, 2026, based on the annual CPI increase under the city's Minimum Wage Ordinance. The rate applies to all employees who work at least two hours in a particular week within the City of Los Angeles. The adjustment is announced by the Bureau of Contract Administration in the spring.

New: $18.42/hr (was $17.87/hr)

Applies to: All employers with employees working at least two hours per week in the City of Los Angeles

What to do: Monitor the Los Angeles Bureau of Contract Administration for the official 2026 rate announcement, update payroll systems effective July 1, ensure compliance for all employees working within LA city limits, and post updated wage notices.

Penalty: Back wages, penalties of $120 per day per underpaid employee, and administrative enforcement

Source: City of Los Angeles Bureau of Contract Administration
July 1, 2026·Minimum Wage·San Franciscohigh

San Francisco Minimum Wage Annual Adjustment

San Francisco's minimum wage adjusts on July 1, 2026, based on the annual CPI increase per the city's Minimum Wage Ordinance. San Francisco has historically maintained one of the highest local minimum wages in the country. The exact amount is announced in the spring based on the prior year's CPI data for the San Francisco-Oakland-Hayward metropolitan area.

New: $19.61/hr (was $19.18/hr)

Applies to: All employers with employees working in San Francisco

What to do: Monitor the San Francisco Office of Labor Standards Enforcement for the official 2026 rate announcement in spring, update payroll systems to the new rate effective July 1, and post updated minimum wage notices in the workplace.

Penalty: Back wages, administrative penalties, and enforcement by the Office of Labor Standards Enforcement

Source: San Francisco Office of Labor Standards Enforcement

Federal deadlines that also apply

These federal requirements apply to California employers alongside the state rules above.

February 1, 2026OSHA Form 300A Annual Posting Period Begins
February 2, 20261099-NEC Filing Deadline
February 2, 2026W-2 Filing Deadline with SSA
February 2, 2026Form 940 (FUTA) Annual Return Due
February 2, 2026Q4 2025 Form 941 Filing Deadline
February 10, 2026FUTA Form 940 Extended Filing Deadline
February 17, 2026Form W-4 Exempt-Status Renewal Deadline
March 2, 2026ACA 1095-C Employee Copies Due
March 2, 2026OSHA ITA Electronic Submission Deadline
March 2, 2026ACA Forms 1094-C/1095-C Paper Filing Deadline
March 2, 2026ACA 1095-C Furnishing: Notice-of-Availability Option (Paperwork Burden Reduction Act)
March 31, 2026ACA Electronic Filing Deadline (Forms 1094-C/1095-C)
April 30, 2026Q1 2026 Form 941 Filing Deadline
April 30, 2026OSHA Form 300A Posting Period Ends
May 1, 2026EEO-1 Component 1 Filing Period Opens
June 7, 2026EU Pay Transparency Directive Transposition Deadline
June 24, 2026EEO-1 Report Filing Deadline (Estimated)
July 31, 2026Q2 2026 Form 941 Filing Deadline
July 31, 2026Form 5500 Annual Report Due (Calendar-Year Plans)
September 30, 2026VETS-4212 Federal Contractor Report Due
October 15, 2026ACA Marketplace Open Enrollment Preparation
October 15, 2026ACA 1095-C Notice of Availability — Posting Period Ends
October 31, 2026Q3 2026 Form 941 Filing Deadline
November 1, 2026ACA Marketplace Open Enrollment Begins
December 15, 2026ACA Marketplace Open Enrollment Deadline
December 31, 2026Year-End Payroll Tax Reconciliation
December 31, 2026Annual Benefits Enrollment Close for Calendar-Year Plans

Stay compliant — and turn it into recertification credits

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