Bain

Filed 8/28/13

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SIXTH APPELLATE DISTRICT

HAROLD C. BAIN, H037452

(Santa Clara County Plaintiff and Appellant, Super. Ct. No. CV112065)

v.

TAX REDUCERS, INC.,

Defendant and Appellant.

Defendant and appellant Tax Reducers, Inc. (TRI), appeals from a judgment after a court trial in which the court awarded plaintiff and respondent Harold Bain damages for unpaid wages (Lab. Code §§ 202, 203, 1194, & 1194.2)1 and for breach of contract based on a judicially supervised settlement of Bain‟s wage claim. TRI argues that the court erred when it (1) held that Bain‟s statutory wage claims were not barred by the statute of limitations; (2) applied the presumption that every person who performs services is presumed to be an employee; and (3) imposed statutory penalties pursuant to both sections 203 and 1194.2.

1 All further statutory references are to the Labor Code, unless otherwise stated. Sections 203 and 1194.2 were amended after Bain left TRI. (Stats 2008, ch. 169, § 2; Stats 2011, ch. 272, § 2; see Historical and Statutory Notes, 44 West‟s Ann. Lab. Code…