California Code
PART 1 - UNEMPLOYMENT COMPENSATION
CHAPTER 4 - Contributions and Reports

ARTICLE 1 - Definitions

Section 901. - 901. The definitions set forth in this article are applicable...

Section 902. - 902. “Computation date” means the close of business on June...

Section 903. - 903. “Rating period” means the full calendar year next succeeding...

Section 904. - 904. “Net balance of reserve” means the excess, if any,...

Section 905. - 905. “Average base pay roll” means the quotient obtained by...

Section 906. - 906. “Contributions paid on his own behalf” means: (a) All...

ARTICLE 2 - Wages, the Basis of the Contribution

Section 926. - 926. Except as otherwise provided in this article “wages” means...

Section 926.5. - 926.5. “Wages” also means all remuneration payable for personal services,...

Section 927. - 927. “Wages” also means all tips which are received while...

Section 928. - 928. Unless otherwise specifically provided, the definitions and qualifications of...

Section 928.5. - 928.5. “Wages” also includes all of the following: (a) Any...

Section 928.7. - 928.7. “Wages” includes compensation, that is deductible under Section 162...

Section 929. - 929. “Wages” does not include the actual amount of any...

Section 930. - 930. “Wages” does not include remuneration in excess of seven...

Section 930.1. - 930.1. For the purpose of determining whether an employer has...

Section 930.5. - 930.5. If an employer during any calendar year acquires substantially...

Section 931. - 931. “Wages” does not include the amount of any payment,...

Section 931.5. - 931.5. (a) Except for Part 2 (commencing with Section 2601)...

Section 933. - 933. “Wages” does not include any payment on account of...

Section 934. - 934. “Wages” does not include any payment made to, or...

Section 935. - 935. “Wages” does not include the payment by an employer,...

Section 936. - 936. “Wages” does not include remuneration paid in any medium...

Section 937. - 937. “Wages” does not include the payment to, or on...

Section 938. - 938. (a) “Wages” does not include any payment or series...

Section 938.3. - 938.3. “Wages” does not include any payment made, or benefit...

Section 938.4. - 938.4. “Wages” does not include any payment made, or benefit...

Section 938.5. - 938.5. “Wages” does not include any payment received by a...

Section 938.7. - 938.7. “Wages,” does not include any payment made by an...

Section 939. - 939. Types of payments excluded from the definition of wages...

Section 940. - 940. For the purposes of this section, of Sections 977...

ARTICLE 3 - Contribution Rates

Section 976. - 976. Employer contributions to the Unemployment Fund shall accrue and...

Section 976.5. - 976.5. (a) Except as provided in subdivision (b), in addition...

Section 976.6. - 976.6. In addition to other contributions required by this division,...

Section 976.8. - 976.8. (a) Section 976.6 does not apply to any employer...

Section 977. - 977. (a) Except as provided in subdivision (c), if, as...

Section 977.5. - 977.5. Whenever the balance in the Unemployment Fund on September...

Section 979. - 979. On or before January 10 of each calendar year,...

Section 980. - 980. (a) In determining the balance in the Unemployment Fund...

Section 980.5. - 980.5. In determining the balance in the Unemployment Fund for...

Section 981. - 981. In determining wages in employment, for the purpose of...

Section 982. - 982. (a) Except as provided in subdivision (b), no employer...

Section 984. - 984. (a) (1) Each worker shall pay worker contributions at...

Section 984.5. - 984.5. (a) Effective January 1, 1994, the director shall prepare...

Section 985. - 985. (a) Section 984 shall not apply to that part...

Section 986. - 986. (a) Notwithstanding any provision of law in this state...

Section 987. - 987. Each employer shall be liable for any and all...

Section 987.7. - 987.7. (a) If the worker contributions required in any one...

Section 988. - 988. In case of the insolvency or bankruptcy of an...

Section 989. - 989. The annual tax rate or contribution rate which under...

Section 990. - 990. In the payment of any contributions, a fractional part...

Section 991. - 991. (a) Any contributions paid to the Unemployment Fund or...

Section 992. - 992. During such time as the Federal Unemployment Tax Act...

Section 993. - 993. Every employer who is subject to the tax provided...

Section 994. - 994. Sections 992 and 993 shall not become operative unless...

Section 995. - 995. The department shall submit to the Legislature in May...

ARTICLE 4 - Reserve Accounts

Section 1025. - 1025. The director shall keep separate records of the amounts...

Section 1026. - 1026. (a) The director shall maintain a separate reserve account...

Section 1026.1. - 1026.1. Notwithstanding any other provision of this code, an employer’s...

Section 1026.2. - 1026.2. (a) Notwithstanding subdivision (b) of Section 1026 or any...

Section 1027.1. - 1027.1. On the computation date in 1966, the portion of...

Section 1027.5. - 1027.5. On the computation date each year, the amount each...

Section 1027.6. - 1027.6. On the computation date of June 30, 1983, the...

Section 1028. - 1028. The charge of unemployment compensation benefits to an employer’s...

Section 1029. - 1029. (a) Whenever an employer ceases to pay wages in...

Section 1030. - 1030. (a) An employer that is entitled under Section 1327...

Section 1030.1. - 1030.1. (a) If the employment of an individual is terminated...

Section 1031. - 1031. No ruling made under Section 1030 may constitute a...

Section 1032. - 1032. If it is ruled under Section 1030 or 1328...

Section 1032.5. - 1032.5. (a) Any base period employer may, within 15 days...

Section 1033. - 1033. The director shall not less frequently than once each...

Section 1034. - 1034. (a) The employer, within 60 days after the date...

Section 1035. - 1035. The director shall give notice pursuant to Section 1206...

Section 1036. - 1036. (a) The director shall give notice, pursuant to Section...

Section 1037. - 1037. If a protest involving the contribution rate is pending...

ARTICLE 5 - Transfer of Reserve Accounts

Section 1051. - 1051. Whenever any employing unit acquires the organization, trade, or...

Section 1051.5. - 1051.5. To the extent permitted by federal law, Sections 1051,...

Section 1052. - 1052. Upon receipt of the application the separate account, actual...

Section 1053. - 1053. Sections 1051 and 1052 are applicable to applications for...

Section 1054. - 1054. The provisions of this article requiring a specific application...

Section 1055. - 1055. In the event of a denial or granting of...

Section 1056. - 1056. The director may prescribe regulations for the establishment, maintenance,...

Section 1057. - 1057. Upon dissolution of a joint venture each participating employer...

Section 1058. - 1058. As used in this article the term “joint venture”...

Section 1060. - 1060. A change in contribution rate caused by a transfer...

Section 1061. - 1061. (a) For purposes of this article, the reserve account...

ARTICLE 6 - Records, Reports and Contribution Payments

Section 1085. - 1085. Every employing unit shall keep a true and accurate...

Section 1086. - 1086. (a) Each employing unit within 15 days after becoming...

Section 1087. - 1087. Any officer or employee of the Sales and Use...

Section 1088. - 1088. (a) (1) Each employer shall file with the director...

Section 1088.5. - 1088.5. (a) In addition to information reported in accordance with...

Section 1088.6. - 1088.6. Each employer, pursuant to authorized regulations, shall furnish a...

Section 1088.8. - 1088.8. (a) Effective January 1, 2001, any service-recipient, as defined...

Section 1089. - 1089. Each employer shall post and maintain in places readily...

Section 1090. - 1090. (a) Every assignee, receiver, trustee in bankruptcy, or other...

Section 1092. - 1092. Every employing unit shall furnish to the director, administrative...

Section 1093. - 1093. In the event any employer shall fail to keep...

Section 1094. - 1094. (a) Except as otherwise specifically provided in this code,...

Section 1095. - 1095. The director shall permit the use of any information...

Section 1095.5. - 1095.5. The director shall permit the use of any information...

Section 1096. - 1096. Where a number of workers are normally employed in...

Section 1097. - 1097. The manner of crediting to each employer the employment...

Section 1098. - 1098. Nothing contained in Sections 1096 or 1097 shall be...

ARTICLE 7 - Payment of Reported Contributions

Section 1110. - 1110. (a) Employer contributions required under Sections 976 and 976.6,...

Section 1110.1. - 1110.1. (a) Notwithstanding any other provision of law, the director...

Section 1110.6. - 1110.6. Notwithstanding the provisions of Section 1110, whenever the liability...

Section 1111. - 1111. The director for good cause may extend for not...

Section 1111.5. - 1111.5. If the Governor declares a state of emergency, the...

Section 1112. - 1112. (a) Any employer who without good cause fails to...

Section 1112.1. - 1112.1. (a) An employer who is required to file a...

Section 1112.5. - 1112.5. (a) Any employer who without good cause fails to...

Section 1113. - 1113. Any employer who fails to pay any contributions required...

Section 1113.1. - 1113.1. An employer who, through an error caused by excusable...

Section 1114. - 1114. (a) Any employer who, without good cause, fails to...

Section 1115. - 1115. (a) If the director finds that the collection of...

Section 1116. - 1116. (a) (1) Every employing unit except a domestic or...

Section 1117. - 1117. If any employer fails to file the annual reconciliation...

Section 1119. - 1119. The director shall notify the United States Internal Revenue...

ARTICLE 8 - Assessments

Section 1126. - 1126. (a) If any employing unit fails to make a...

Section 1126.1. - 1126.1. (a) If any employing unit fails to register with...

Section 1127. - 1127. (a) If the director is not satisfied with any...

Section 1127.5. - 1127.5. (a) If the director determines that an individual or...

Section 1128. - 1128. (a) If the failure of the employing unit to...

Section 1128.1. - 1128.1. (a) If the director finds that an individual or...

Section 1129. - 1129. The amount of each assessment shall bear interest at...

Section 1130. - 1130. One or more assessments may be made for the...

Section 1131. - 1131. The director shall give to the employing unit against...

Section 1132. - 1132. Except in the case of failure without good cause...

Section 1135. - 1135. (a) Assessments under this article become delinquent if not...

Section 1136. - 1136. If the director finds that an assessment or portion...

Section 1137. - 1137. (a) If the director finds, in accordance with Section...

Section 1137.1. - 1137.1. A jeopardy assessment may be made only upon a...

Section 1141. - 1141. When an assessment for worker contributions that is made...

Section 1141.1. - 1141.1. The director shall notify the United States Internal Revenue...

Section 1142. - 1142. (a) If the director finds that any employer or...

Section 1142.1. - 1142.1. (a) If the director finds that any employer or...

Section 1143. - 1143. If the director finds that any individual falsely certifies...

Section 1144. - 1144. (a) Any employer who induces, solicits, or coerces an...

Section 1145. - 1145. (a) If the director finds that a person or...

ARTICLE 8.6 - Motor Carrier Employer Amnesty Program

Section 1160. - 1160. (a) The department shall collaborate with the Labor Commissioner...

Section 1162. - 1162. Commercial drivers who are classified as employees pursuant to...

Section 1164. - 1164. The department may promulgate regulations and take any other...

ARTICLE 9 - Refunds and Overpayments

Section 1176. - 1176. If, by reason of an employee receiving wages from...

Section 1176.5. - 1176.5. (a) Except as provided by subdivision (c) of this...

Section 1177. - 1177. Except as provided by subdivision (b) of Section 1178,...

Section 1177.5. - 1177.5. (a) If the director determines that an overpayment has...

Section 1178. - 1178. (a) A claim for refund or credit may be...

Section 1179. - 1179. Every claim for refund or credit shall be in...

Section 1179.5. - 1179.5. If an employing unit pays the amount of contributions,...

Section 1180. - 1180. The director shall give notice pursuant to Section 1206...

Section 1180.1. - 1180.1. No claim for refund of amounts paid pursuant to...

Section 1180.5. - 1180.5. (a) If the director finds that a claim for...

Section 1181. - 1181. Interest shall be allowed and paid only to the...

Section 1184. - 1184. If any refund or portion thereof is erroneously made,...

Section 1185. - 1185. The director, in collaboration with the Franchise Tax Board,...

ARTICLE 10 - Notice

Section 1206. - 1206. A notice given under this chapter by the director,...

ARTICLE 11 - Administrative Appellate Review

Section 1221. - 1221. (a) Within 10 working days of notice of an...

Section 1222. - 1222. Within 30 days of service of any notice of...

Section 1223. - 1223. If any petition is filed under this article within...

Section 1224. - 1224. (a) The petitioner or the director may, within 30...

ARTICLE 11.5 - Taxpayer s Rights

Section 1231. - 1231. (a) The department shall develop and implement a taxpayer...

Section 1233. - 1233. (a) If an employing unit’s failure to make a...

Section 1236. - 1236. Any civil employment tax matter dispute arising under Article...

Section 1237. - 1237. (a) No business entity shall discharge or otherwise discriminate...

ARTICLE 12 - Judicial Review

Section 1241. - 1241. (a) No suit or proceeding shall be maintained in...

Section 1242. - 1242. If, in any action authorized by Section 1241, judgment...

Section 1243. - 1243. A decision of the appeals board on an appeal...