Government Code section 12928

Notwithstanding any other provision of this part, there is a rebuttable presumption that “employer,” as defined by subdivision (d) of Section 12926, includes any person or entity identified as the employer on the employee’s Federal Form W-2 (Wage and Tax Statement).

Source: Section 12928, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12928. (updated Jan. 1, 2005; accessed Jun. 29, 2026).

12925
12926
12926.1
12926.2
12926.05
12927
12928

Up to date

Verified:
Jun. 29, 2026

§ 12928's source at ca.gov

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Location: https://california.public.law/codes/government_code_section_12928

Original Source: Section 12928, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12928. (last accessed May 12, 2025).