Occupational Lead Poisoning Prevention Fee Guide
Getting Started

Application of Fee

The Occupational Lead Poisoning Prevention fee is imposed on employers in specific Standard Industrial Classification (SIC) codes, which have been identified by the CDPH as having potential for occupational lead poisoning.

The fee amount is based on the following criteria:

  • The number of employees employed by you in California for 160 hours or more in a calendar year, and
  • Your fee category, A or B, depending on your four-digit SIC code. The categories are based on the number of cases in a SIC code where workers were found to have elevated levels of lead in their blood, as reported to the CDPH's California Occupational Blood Lead Registry.
    • Category A applies to businesses in a SIC code that had fewer than 20 reported cases of persons with elevated blood lead levels.
    • Category B applies to businesses in a SIC code that had 20 or more reported cases.

Registration

Register online with us for an Occupational Lead Poisoning Prevention account by selecting “Register a New Business Activity.” Visit the Online Services webpage for a list of information you may need to complete your registration.

Who is required to register?

As an employer, you are required to register if your business:

  • Is in an industry category that has been identified as having a potential for occupational lead poisoning,
  • Had lead or lead-containing materials present in their business operation during the previous calendar year, and
  • Had ten or more employees who each worked 160 hours or more in California in the previous calendar year – whether or not an individual employee's specific job involved exposure to lead or lead-contaminating materials.

Fee Rates

Visit our Tax Rates – Special Taxes and Fees page to view current fee rates.

Historical occupational lead poisoning prevention fee rates may also be found on our tax rates webpage.

Return and Payment

The Occupational Lead Poisoning Prevention Fee returns and payments are due on or before the last day of February for the previous calendar year.

File a Return Online – File your return through our online services homepage. Log in using your username and password and select the account for which you want to file a return. Select the More link under the I Want To section. Then select the File a Return link and follow the prompts.

Note: If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the online services homepage.

Additional Return Filing Options – You may also file your return(s) by mail using the return form listed below:

Visit our Tutorials page for how to file your Occupational Lead Poisoning Prevention Fee return through our online services.

Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday or state holiday, returns and payments postmarked or received by the next business day will be considered timely.

Payment

Make a Payment – Make payments through our online services homepage. Log in using your username and password and select the account for which you want to make a payment. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

Additional Payment Options – Visit our website for additional convenient payment methods.

Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, payments postmarked or received by the next business day will be considered timely.

Penalty and Interest

The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period.

Interest also applies to late fee payments.

Business Changes

You should notify both the CDTFA and the California Department of Public Health (CDPH) of any business change, such as a change in business ownership, mailing or location address, email address, phone or fax number.

Update Business Information Online – Update your business information through our online services homepage. Log in using your username and password and select the account for which you wish to update. Select the More link under the I Want To section. Then select the option you are requesting to update under Account Maintenance.

Additional Business Update Options – You may also notify us of any changes by:

Please notify CDPH of a business change by sending an email to Lead Fee Waiver or visit the CDPH's Occupational Lead Poisoning Prevention Program webpage for additional information.

Record Keeping

Records must be retained for at least four years from the time the occupational lead poisoning prevention fee is due unless we authorize you in writing to destroy them sooner. For additional information regarding record retention, please view Regulation 4901.

In addition, if your records are being audited by the CDTFA, you should retain all records for the period being audited until the audit is completed. If you appeal the findings of the audit or file a claim for refund, you should retain the records until your case is resolved.