Effective Jan. 1, 2007, most California employers with 50 or more
employees, who work more than 500 hours per year, are required to file
an environmental fee return and pay a fee based on the number of
employees in California unless specifically exempted. The return must be
filed with the payment to the Board of Equalization.
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Businesses registered with the BOE should have received notice and
a return from the board, however, some employers have not received the
notice and are unaware of their obligation. The return and fees were due
to the BOE on the last day of February.
Employers that failed to file are subject to a penalty of 10
percent, plus interest. The fees start at $262 and are capped at $12,522
if the employer has 1,000 or more California employees working more than
500 hours annually.
Download more information at www.boe.ca.gov/pdf/pub90.pdf.
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