Employers that have any employees in California may be subject to a new state law that requires annual reporting, according to answers to frequently asked questions (FAQs) issued by the state’s Department of Fair Employment and Housing (DFEH) on Feb. 16, 2021.

The FAQs provide this and other information about Senate Bill 973 (SB 973), which requires employers to file information about their employees’ pay and work hours with the DFEH every year, starting in 2021.