SB 921: Employment: employer contributions: employee withholdings: credit: agricultural employees.

The bill aims to amend California labor laws and provide credits for agricultural employees. An employer can claim a credit for overtime wages paid to specified agricultural employees, which is equal to the amount of overtime wages paid during the quarter. The credit is claimed on the employer's report of contributions, quarterly return, and report of wages, or through an electronic funds transfer. The bill also requires farm labor contractors to provide a payroll record for each farmworker, including net and gross wages earned, minus the credit received by the contractor. This disclosure is a new requirement and imposes a state-mandated local program. The bill does not require reimbursement for the costs associated with implementing these changes.