Payroll Penalties
City of Stockton
Attachment A
A G E N D A
• Penalties since 2023
• CalPERS & State Taxes
• Federal Taxes
2 Attachment A
P E N A L T I E S P A I D ( C a l P E R S a n d S t a t e T a x e s ) 3 TYPE AMOUNT DATE STATUS
CalPERS late payroll reporting $4,000 ($2,800 paid & $1,200 waived) 2023-2025 PAID CalPERS late payroll corrections $200 2025 PAID
CalPERS Retired Annuitant late fee $164,400 2023-2025 PAID CalPERS 20283 Arrears $5,000 2023-2025 PAID
State UI (unemployment insurance) penalties
and interest for Q4 2024
$7,217.44 6/11/2025 PAID
State PIT (personal income tax) penalties and
interest for Q2 2025
$107.94 8/21/2025 PAID
State SDI (state disability insurance) penalties
and interest for Q2 2025
$101.36 8/29/2025 PAID
TOTAL: $181,026.74
Attachment A
P E N A L T I E S P A I D ( F e d e r a l T a x e s ) 4 TYPE AMOUNT DATE STATUS
Q1 2023 Late Deposit $4,481.83 2023 PAID
Q3 2023 Late Deposit $92,281.58 2023 PAID
Q4 2023 Late Deposit $93,867.31 2023 PAID
Q4 2023 Failure to Pay $92,096.81 2023 PAID
Q4 2023 Interest $119,198.75 2023 PAID
Q1 2024 Late Deposit $61,268.18 2024 PAID
Q2 2024 Late Deposit $46,658.01 2024 PAID
Q3 2024 Late Deposit $70,916.28 2024 PAID
Q4 2024 Late Deposit $125,038.77 2024 PAID
Q1 2025 Late Deposit $145,444.81 2025 Abatement letter sent on 9/18/2025 and processed on 2/11/2026, amount decreased to $41,907.78
Q2 2025 Late Deposit $2,979.24 2025 Pending
TOTAL: $854,231.57 New total with abatement $750,694.54 Attachment A
Q U E S T I O N S
5 Attachment A