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San Diego, CA Payroll Rules

Local payroll and employment requirements that differ from or exceed California state law

Last updated: January 2025

Minimum Wage
$16.85
Paid Sick Leave
1 hour per 30 hours worked
Max: 80 hours

Minimum Wage

Current Rate$16.85/hour

Adjusted annually based on CPI. No tip credit. Applies to employers with employees who work 2+ hours per week in San Diego.

Scheduled Increases

January 1, 2026$17.25/hour

Paid Sick Leave

Accrual Rate
1 hour per 30 hours worked
Maximum Accrual
80 hours
Maximum Annual Use
80 hours per year
Waiting Period
90 days before use

Exceeds California state law with 80-hour cap (vs. 48 hours state minimum). Applies to all employees working in San Diego.

Local Taxes

Business Tax CertificateVaries by business type

Annual business tax certificate required for all businesses operating in San Diego.

Additional Local Requirements

Living WageEffective: 2005

Living Wage Ordinance

City contractors and subcontractors must pay living wage with health benefits to covered employees.

Worker RetentionEffective: 2012

Worker Retention

Successor service contractors must retain workers for 90-day transition period.

Official Resources

Important Note

These local rules apply in addition to California state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.