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Yes, unless your business is covered by a wage order that does not require a resting facility.
Most wage orders require suitable resting facilities (including break areas) in a location separate from toilet rooms and available during work hours.
Wage Order 16 (construction, drilling, logging and mining) and Wage Order 14 (agriculture) do not include this requirement.
The requirement is intentionally flexible, allowing employers to tailor facilities to workplace needs.
The Division of Labor Standards Enforcement (DLSE) may grant an exemption if compliance would not materially affect employee welfare or would create undue hardship for the employer.
Exemptions must be in writing and may be revoked with reasonable written notice. Employers or employees may apply in writing, and the application must be posted at the workplace when submitted.
Read about California Wage and Hour Laws in the HR Library.