(a) Except as provided in subsection (e) or in any exception created by rule under Section 12.8, and without regard to the employment classification of the Domestic Worker, a Hiring Entity shall provide PSL funds to a Domestic Worker. The right to PSL funds shall be accounted for in the portable PSL system established under Section 12.4, and the PSL system shall coordinate the transfer of funds from a Hiring Entity to a Domestic Worker when a Domestic Worker requests accrued PSL funds.
(b) A Domestic Worker shall accrue a right to PSL funds under subsection (a) equal to not less than one hour of net pay, at the Domestic Worker’s regular rate of pay, for every 30 hours of work for the Hiring Entity performed on or after the Implementation Date. The Hiring Entity shall report the number of hours of work and net pay rate of a Domestic Worker to the PSL system. The Domestic Worker shall report the number of hours of work, net pay rate, and relevant contact information of the Hiring Entity. The information provided by the Hiring Entity and Domestic Worker to the portable PSL system administrator shall be retained, used to calculate a Domestic Worker’s right to PSL funds from a Hiring Entity, and used to coordinate the transfer of such PSL funds from the Hiring Entity to the Domestic Worker.
(c) The right to PSL funds shall accrue in hour-unit increments, but the funds shall not be transferred from the Hiring Entity to the Domestic Worker until the Domestic Worker requests the PSL funds. A Hiring Entity is responsible for fulfilling any tax withholding and tax reporting obligations for such contributions at the time PSL funds are transferred.
(d) A Hiring Entity may cap accrual of the right to PSL contributions for a Domestic Worker at 40 hours of PSL, provided however that a Hiring Entity that is an Employer under Labor and Employment Code Section 11.2(d) and not a “Small business” under Labor and Employment Code Section 11.2(f) may cap accrual of the right to PSL contributions for a Domestic Worker at 72 hours of PSL. The right to PSL contributions carries over from year to year (whether calendar year or fiscal year).
(f) If a Hiring Entity directly provides a Domestic Worker PSL, including but not limited to PSL under Labor and Employment Code Article 11, the Hiring Entity may offset that paid leave from the PSL funds it must provide a Domestic Worker under subsections (a) and (b). A Hiring Entity that provides at least one hour of PSL for every 30 hours of work shall be exempt from all provisions of this Article 12, except for the requirements of Section 12.8(d).
(g) If a Hiring Entity that is an “Employer” under Labor and Employment Code Section 11.2(d) complies with this Article 12, the Employer shall be deemed to comply with Labor and Employment Code Article 11.