In Palagin v. Paniagua Construction, Inc. (12/16/13) --- Cal.App.4th ---, the Court of Appeal held that the statutory deadline for an employer to post an undertaking "as a condition to filing an appeal" of a Labor Commissioner award is a jurisdictional deadline that the trial court cannot extend. Under Labor Code section 98.2(b), where the employer fails to post the undertaking within the statutory period, the trial court must dismiss the appeal. Cf. Progressive Concrete, Inc. v. Parker (2006) 136 Cal.App.4th 540, 552-553 (the undertaking requirement in an earlier version of section 98.2(b) was not mandatory and jurisdictional).
Palagin v. Paniagua Construction is available here.