California § 1112.5 - Any employer who without good cause fails to file the return and reports required
Full text of California Public Contract Code - PCC § 1112.5 — Any employer who without good cause fails to file the return and reports required, with citation guidance and answers to common questions.
§ 1112.5. Any employer who without good cause fails to file the return and reports required
(a) Any employer who without good cause fails to file the return and reports required by subdivision (a) of Section 1088 and subdivision (a) of Section 13021 within 60 days of the time required under subdivision (a) of Section 1110 shall pay a penalty of 15 percent of the amount of contributions and personal income tax withholding required by this report. This penalty shall be in addition to the penalties required by Sections 1112 and 1126. (b) For purposes of subdivision (a), the amount of contributions and personal income tax required by the report of contributions shall be reduced by the amount of any contributions and personal income tax paid on or before the prescribed payment dates. (c) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 1112.5
What does Public Contract Code - PCC § 1112.5 cover?
Section 1112.5 ("Any employer who without good cause fails to file the return and reports required") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 1112.5?
A common citation format is "Public Contract Code - PCC § 1112.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 1112.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.