California’s minimum wage currently is double its federal counterpart.  And, it’s going to keep climbing.  Late last week, Gov. Newsom announced that the Golden State’s minimum wage will increase to $15.50 for all employers (regardless of size), effective January 1, 2023.  Employers have inflation to thank for this latest hike.

California currently mandates a minimum wage of $15 per hour for employers with 26 or

California Labor Code § 515.5 exempts computer software professionals from the overtime pay requirements imposed by Labor Code § 510, provided they meet certain requirements. To qualify as exempt, these professionals must perform the functions enumerated in the statute and receive a minimum hourly rate of pay. The California Department of Labor Standards Enforcement (“DLSE”) has announced that effective January 1, 2012, the minimum rate for qualifying computer software professionals will be $38.89 per hour (up from $37.94 per hour in 2011), with commensurate increases in the monthly and annual minimum rates. Certain licensed physicians and surgeons are similarly exempt from state overtime requirements, so long as they are compensated at a minimum pay rate; effective January 1st, this minimum rate increases from $69.13 to $70.86 per hour.

Campbell v. PricewaterhouseCoopers LLP, 2011 WL 2342740 (9th Cir. June 15, 2011) (pdf)

The U.S. Court of Appeals for the Ninth Circuit reversed a lower court’s grant of partial summary judgment in favor of the plaintiff-junior accountants, noting that the district court’s holding would produce “significantly troubling results” and create “highly problematic precedent affecting several non-accounting professions.” The plaintiffs, a class of approximately 2,000 current or former junior accountants resident in six California offices of PricewaterhouseCoopers LLP (“PwC”), claimed that PwC improperly classified them as “exempt” employees and failed to provide them overtime pay in accordance with California’s rigid overtime pay requirements. As “junior accountants,” the plaintiffs occupied the bottom two tiers of their department’s seven-tier hierarchy and performed, among other accounting functions, audits of financial records. While Certified Public Accountant (“CPA”) licenses were required for the five levels above them, the plaintiffs were unlicensed.

Gieg v. DRR, Inc., 407 F.3d 1038 (9th Cir. 2005)

Plaintiffs in this case are finance and insurance managers of retail automobile dealerships who claimed they were entitled to overtime under the federal Fair Labor Standards Act. The employers contended the managers were exempt from overtime on the ground that at least half their compensation was derived from commissions. The managers received commissions based