SB 628: Employment: employer contributions: employee withholdings: credit: agricultural employees.

The bill allows employers to claim a credit for overtime wages paid to agricultural employees. The credit is equal to the amount of overtime wages paid during a quarter. The credit must be claimed on the employer's report of contributions, quarterly return, and report of wages, or through an electronic funds transfer. The total amount claimed in a quarter cannot exceed the amount that would have been remitted to the employment development department for employee withholdings. This credit is intended to provide relief to employers who pay overtime wages to agricultural employees.