Beginning July 1st, employers of five or more in California will be required to provide a retirement plan or sign up with the Cal Savers program. This alternative provides a payroll deduction Roth IRA for companies not willing or able to establish a traditional retirement plan. Typically a small business will use a 401(k) or SIMPLE IRA plan. If you have already established retirement plan, you need to request an exemption by logging in with your federal tax ID number.
See link below: