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CHAPTER 1 - General Provisions
ARTICLE 1 - Policy and Interpretation
Section 100. - 100. As a guide to the interpretation and application of...
Section 101. - 101. This part is a part of a national plan...
Section 102. - 102. All the rights, privileges or immunities conferred by this...
ARTICLE 2 - General Definitions
Section 125. - 125. Except where the context otherwise clearly indicates, the definitions...
Section 125.3. - 125.3. “American aircraft” means an aircraft registered under the laws...
Section 125.4. - 125.4. “American employer” means any of the following: (a) An...
Section 125.5. - 125.5. “American vessel” means any vessel documented or numbered under...
Section 126. - 126. “Appeals Board” means the California Unemployment Insurance Appeals Board....
Section 127. - 127. “Authorized regulations” means regulations promulgated pursuant to the provisions...
Section 128. - 128. “Benefits” means the money payments payable to an individual,...
Section 129. - 129. “Calendar quarter” means the period of three consecutive calendar...
Section 130. - 130. “Contingent fund” means the Department of Employment Development Contingent...
Section 130.5. - 130.5. “Benefit Audit Fund” means the Employment Development Department Benefit...
Section 131. - 131. “Contributions” means the money payments to the Unemployment Fund,...
Section 133. - 133. Except as otherwise provided, “department” means the Employment Development...
Section 133.5. - 133.5. “Department of Benefit Payments” or “State Department of Benefit...
Section 134. - 134. Except as otherwise provided, “director” means the Director of...
Section 134.1. - 134.1. “Director of Benefit Payments” shall be construed to refer...
Section 134.5. - 134.5. “Disability fund” means the “Unemployment Compensation Disability Fund.” (Added...
Section 135. - 135. (a) “Employing unit” means an individual or type of...
Section 135.1. - 135.1. (a) A new employing unit shall not be created...
Section 135.2. - 135.2. (a) If two or more business enterprises are united...
Section 136. - 136. “Federal Unemployment Tax Act” means Chapter 23 of Subtitle...
Section 137. - 137. “Public employment office” means a free public employment office...
Section 139. - 139. “State” includes the Commonwealth of Puerto Rico, the Virgin...
Section 140. - 140. “Unemployment compensation benefits” refers to benefits payable under Part...
Section 140.5. - 140.5. “Unemployment compensation disability benefits” or “disability benefits” refers to...
Section 141. - 141. “Unemployment insurance” wherever it appears in this division means...
Section 142. - 142. “Unemployment Trust Fund” means the Unemployment Trust Fund established...
Section 142.5. - 142.5. “United States” includes the states, the District of Columbia,...
Section 143. - 143. “Week” means a period of seven consecutive days as...
Section 144. - 144. “Worker contributions,” “contributions by workers,” “employee contributions,” or “contributions...
CHAPTER 2 - Administration
ARTICLE 1 - Employment Development Department
Section 301. - 301. There is in the Labor and Workforce Development Agency...
Section 301.6. - 301.6. The Employment Development Department shall have the possession and...
Section 301.7. - 301.7. All officers and employees of the State Department of...
Section 302. - 302. The Director of Employment Development shall be appointed by...
Section 303. - 303. There shall be five deputy directors in the Employment...
Section 304. - 304. Whenever a reference to this division is made in...
Section 305. - 305. Regulations for the administration of the functions of the...
Section 305.5. - 305.5. All regulations heretofore adopted by the Director of the...
Section 305.6. - 305.6. All regulations heretofore adopted by the Director of Benefit...
Section 306. - 306. The Director of Employment Development may adopt, amend, or...
Section 307. - 307. The department shall provide, upon the request of any...
Section 310. - 310. The Director of Employment Development or the Department of...
Section 311. - 311. The Director of Employment Development shall appoint such assistants...
Section 315. - 315. The appeals division within the department includes the appeals...
Section 316. - 316. (a) For purposes of this section, the following definitions...
Section 317. - 317. The Director of Employment Development shall maintain a field...
Section 318. - 318. The Director of Employment Development shall comply with all...
Section 320. - 320. The Director of Employment Development shall make such reports...
Section 320.3. - 320.3. (a) The director shall periodically review policies and practices...
Section 320.4. - 320.4. (a) For the purposes of this part, upon appropriation...
Section 320.5. - 320.5. The director may by authorized regulations prescribe the information...
Section 321. - 321. The Director of Employment Development shall make available, upon...
Section 321.5. - 321.5. (a) For purposes of preventing payments on fraudulent claims...
Section 322. - 322. The department may exchange information with federal, state, or...
Section 323. - 323. The Director of Employment Development may apply for an...
Section 324. - 324. The expense of the administration of this division shall...
Section 325. - 325. (a) The department may study and make recommendations as...
Section 325.5. - 325.5. The department, in consultation and coordination with veterans’ organizations...
Section 325.6. - 325.6. (a) It is the intent of the Legislature that...
Section 326. - 326. The department shall investigate and report upon the degree...
Section 327. - 327. The department is authorized to enter into negotiations with...
Section 329. - 329. (a) The director, or the director’s designee, shall serve...
Section 331. - 331. (a) The director shall post, on the homepage of...
Section 333. - 333. (a) The department shall place a high priority on...
Section 334. - 334. The director shall pursue the following methods to increase...
Section 335. - 335. The department, in consultation and coordination with the film...
Section 336. - 336. The director shall establish procedures to identify the transfer...
Section 339. - 339. (a) The department shall develop and, upon appropriation by...
Section 339.5. - 339.5. (a) The department shall conduct a feasibility study that...
Section 340. - 340. (a) (1) The department shall provide a plan for...
ARTICLE 3 - California Unemployment Insurance Appeals Board
Section 401. - 401. (a) There is in the department an Appeals Division...
Section 402. - 402. Each member of the appeals board shall serve for...
Section 403. - 403. All personnel of the Appeals Division shall be appointed,...
Section 404. - 404. The appeals board, or the executive officer subject to...
Section 405. - 405. The appeals board shall appoint a chief administrative law...
Section 406. - 406. The duties of the chief administrative law judge include:...
Section 407. - 407. In any case before it, the appeals board may...
Section 408. - 408. All decisions and orders of the Appeals Board shall...
Section 409. - 409. The chairperson shall assign cases before the board to...
Section 409.1. - 409.1. If a final judgment of a court of competent...
Section 409.2. - 409.2. Any interested person or organization may bring an action...
Section 410. - 410. A decision of the appeals board is final, except...
Section 411. - 411. The appeals board, acting as a whole, may promulgate...
Section 412. - 412. (a) The appeals board acting as a whole may,...
Section 413. - 413. (a) The appeals board acting as a whole may,...
ARTICLE 4 - Interstate and Federal Cooperation
Section 451. - 451. The administration of this division and of other state...
Section 452. - 452. To the extent permissible under the laws and Constitution...
Section 453. - 453. To encourage cooperation between this state and other states...
Section 454. - 454. The director may enter into reciprocal arrangements with authorized...
Section 455. - 455. The director may enter into reciprocal arrangements with authorized...
Section 455.5. - 455.5. This state shall participate in any arrangements for the...
Section 455.7. - 455.7. Notwithstanding any other provision of this division, benefits shall...
Section 456. - 456. The director may enter into reciprocal arrangements with authorized...
CHAPTER 3 - Scope or Coverage
ARTICLE 1 - Employment
Section 601. - 601. “Employment” means service, including service in interstate commerce, performed...
Section 601.5. - 601.5. For the purpose of this division only, “employment” includes...
Section 602. - 602. “Employment” includes an individual’s entire service, performed within, or...
Section 603. - 603. Service is localized within a state if either of...
Section 603.5. - 603.5. “Employment” includes an individual’s entire service, wherever performed within...
Section 604. - 604. “Employment” includes an individual’s entire service, if such service...
Section 605. - 605. (a) Except as provided by Section 634.5, “employment” for...
Section 606. - 606. Each individual employed to perform or to assist in...
Section 606.5. - 606.5. (a) Whether an individual or entity is the employer...
Section 607. - 607. If the services performed during one-half or more of...
Section 608. - 608. “Employment”, except as provided by Section 634.5, includes service...
Section 609. - 609. (a) “Employment” includes service performed for an employing unit...
Section 610. - 610. “Employment” shall include the service of an individual who...
Section 611. - 611. “Employment” includes agricultural labor. (Added by Stats. 1975, Ch....
ARTICLE 1.5 - Employee
Section 621. - 621. “Employee” means all of the following: (a) Any officer...
Section 621.5. - 621.5. (a) “Employee” also means any individual who is an...
Section 622. - 622. (a) “Employee” does not include a director of a...
Section 623. - 623. “Employee” does not include any member of a limited...
ARTICLE 2 - Excluded Services
Section 629. - 629. (a) “Employment” does not include domestic service in a...
Section 630. - 630. Notwithstanding subparagraph (C) of paragraph (1) of subdivision (c)...
Section 631. - 631. “Employment” does not include service performed by a child...
Section 632. - 632. “Employment” does not include service performed in the employ...
Section 633. - 633. (a) For purposes of coverage under Part 2 (commencing...
Section 633.1. - 633.1. For purposes of coverage under Part 2 (commencing with...
Section 634.5. - 634.5. Notwithstanding any other provision of law, a provision excluding...
Section 635. - 635. “Employment” does not include service under any unemployment compensation...
Section 636. - 636. “Employment” does not include services performed in the employ...
Section 637. - 637. “Employment” does not include service performed by any of...
Section 637.1. - 637.1. In a private corporation, any individual who is included...
Section 638. - 638. Sections 639 to 648, inclusive, shall be operative only...
Section 639. - 639. “Employment” does not include domestic service in a local...
Section 640. - 640. “Employment” does not include service not in the course...
Section 641. - 641. “Employment” does not include service performed in any calendar...
Section 642. - 642. “Employment” does not include service performed in the employ...
Section 642.1. - 642.1. (a) “Employment” does not include service performed by a...
Section 643. - 643. “Employment” does not include service performed in the employ...
Section 644. - 644. “Employment” does not include service performed in the employ...
Section 644.5. - 644.5. “Employment” does not include services performed in the employ...
Section 645. - 645. “Employment” does not include service performed as a student...
Section 646. - 646. “Employment” does not include service performed by an individual...
Section 647. - 647. “Employment” does not include service performed in the employ...
Section 648. - 648. “Employment” does not include service performed on or in...
Section 649. - 649. “Employment” does not include service performed by an individual...
Section 650. - 650. “Employment” does not include services performed as a real...
Section 651. - 651. “Employment” does not include services performed by an individual...
Section 652. - 652. “Employment” does not include service performed as an elected...
Section 653. - 653. “Employment” does not include services performed in the employ...
Section 654. - 654. “Employment” does not include service performed by a free-lance...
Section 655. - 655. “Employment” does not include services performed by a professional...
Section 656. - 656. “Employment” does not include professional services performed by a...
Section 657. - 657. The department shall adopt regulations by July 1, 1996,...
ARTICLE 3 - Subject Employers
Section 675. - 675. “Employer” means any employing unit, which for some portion...
Section 676. - 676. “Employer” also means any employing unit, for which services...
Section 677. - 677. “Employer” also means any employing unit for which service...
Section 678. - 678. “Employer” means any employing unit which pursuant to a...
Section 679. - 679. (a) Notwithstanding Sections 606.5 and 678, for the purposes...
Section 680. - 680. (a) Notwithstanding any other provision of law, when motion...
Section 682. - 682. (a) “Employer” also means any employing unit which employs...
Section 683. - 683. “Employer” also means any employing unit which employs individuals...
Section 684. - 684. (a) Solely for the purposes of Part 2 (commencing...
Section 685. - 685. Solely for the purposes of Part 2 (commencing with...
Section 686. - 686. “Employer” also means any person contracting for the creation...
Section 687.2. - 687.2. Notwithstanding any other law, an employment agency, as defined...
ARTICLE 4 - Elective Coverage
Section 701. - 701. An employing unit, not otherwise subject to this division,...
Section 702. - 702. Except as provided by Sections 702.1, 709, and 710,...
Section 702.1. - 702.1. (a) As used in this section, “nonprofit organization” means...
Section 702.5. - 702.5. Any employing unit for which services that do not...
Section 702.6. - 702.6. (a) Any employing unit who is an employer under...
Section 703. - 703. Services not included within “employment” and performed entirely without...
Section 704. - 704. The director shall not approve an election under Section...
Section 704.1. - 704.1. (a) Notwithstanding any other provision of this division, the...
Section 704.2. - 704.2. For purposes of Sections 704 and 704.1: (a) “Normally...
Section 705. - 705. (a) An elective coverage agreement approved by the director...
Section 706. - 706. The director may for good cause waive the requirement...
Section 707. - 707. Every employing unit which files an election to become...
Section 708. - 708. (a) Any individual who is an employer under this...
Section 708.5. - 708.5. (a) Any individual who is self-employed, who is not...
Section 709. - 709. Any local public entity located in this state specified...
Section 710. - 710. (a) Any public entity or Indian tribe for which...
Section 710.4. - 710.4. Notwithstanding the provisions of Section 709, any public school...
Section 710.5. - 710.5. Notwithstanding Section 709, any public agency, as defined in...
Section 710.6. - 710.6. (a) Notwithstanding Section 709, an Indian tribe as described...
Section 710.7. - 710.7. (a) The State of California, as defined as an...
Section 710.8. - 710.8. (a) (1) The Trustees of the California State University,...
Section 710.9. - 710.9. (a) (1) Notwithstanding Section 709, a community college district...
Section 711. - 711. No election filed by any public entity, as defined...
Section 712. - 712. To the extent permitted by federal law, no contributions...
Section 713. - 713. To the extent permitted by federal law, no contributions...
ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage
Section 801. - 801. (a) As used in this section, “nonprofit organization” means...
Section 801.5. - 801.5. To the extent permitted by federal law, a nonprofit...
Section 802. - 802. (a) The State of California, any other public entity...
Section 803. - 803. (a) As used in this section, “entity” means an...
Section 803.1. - 803.1. Notwithstanding any other provision of this article, if an...
Section 803.2. - 803.2. Notwithstanding any other provision of this article, a nonprofit...
Section 804. - 804. The director shall notify the United States Internal Revenue...
Section 805. - 805. An unregistered organization described in Section 608, and which...
Section 806. - 806. (a) The department shall give notice, as required by...
ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees
Section 821. - 821. (a) Each school employer may, in lieu of the...
Section 821.3. - 821.3. As used in this article, “administrator” means the Director...
Section 821.4. - 821.4. As used in this article, “employing unit” and “school...
Section 821.5. - 821.5. The provisions of Article 3 (commencing with Section 1326)...
Section 822. - 822. (a) There is hereby established in the State Treasury...
Section 823. - 823. (a) For the purpose of payment by each school...
Section 826. - 826. The administrator of the School Employees Fund shall, based...
Section 827. - 827. Whenever the unencumbered balance of interest deposited in or...
Section 828. - 828. Each school employer shall be responsible for a quarterly...
Section 829. - 829. The total amount of the local experience charge computed...
Section 831. - 831. There is hereby created a School Employer Advisory Committee...
Section 832. - 832. The administrator shall at least annually calculate, as of...
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...
CHAPTER 5 - Unemployment Compensation Benefits
ARTICLE 1 - Eligibility and Disqualifications
Section 1251. - 1251. Unemployment compensation benefits are payable from the Unemployment Fund...
Section 1252. - 1252. (a) An individual is “unemployed” in any week in...
Section 1252.1. - 1252.1. With respect to individuals hired as commercial fishermen a...
Section 1252.2. - 1252.2. With respect to individuals hired as commercial fishermen a...
Section 1253. - 1253. An unemployed individual is eligible to receive unemployment compensation...
Section 1253.1. - 1253.1. An unemployed individual who is in all respects otherwise...
Section 1253.12. - 1253.12. An unemployed individual who is in all respects otherwise...
Section 1253.15. - 1253.15. An unemployed individual who has been discharged from any...
Section 1253.2. - 1253.2. An unemployed individual who is in all respects otherwise...
Section 1253.3. - 1253.3. (a) Notwithstanding any other provision of this division, unemployment...
Section 1253.4. - 1253.4. Unemployment compensation benefits, extended duration benefits, and federal-state extended...
Section 1253.5. - 1253.5. Notwithstanding the provisions of subdivision (c) of Section 1253,...
Section 1253.6. - 1253.6. For purposes of subdivision (c) of Section 1253, an...
Section 1253.7. - 1253.7. For the purposes of subdivision (e) of Section 1253,...
Section 1253.8. - 1253.8. An unemployed individual shall not be disqualified for eligibility...
Section 1253.9. - 1253.9. An unemployed individual may not be disqualified for unemployment...
Section 1253.92. - 1253.92. (a) An unemployed individual who meets all of the...
Section 1254. - 1254. No week shall be counted as a week of...
Section 1255. - 1255. An individual is not eligible for unemployment compensation benefits...
Section 1255.3. - 1255.3. (a) Except as provided by subdivisions (c) and (d),...
Section 1255.5. - 1255.5. (a) An individual is not eligible for unemployment compensation...
Section 1255.7. - 1255.7. (a) The Department of Child Support Services shall notify...
Section 1256. - 1256. An individual is disqualified for unemployment compensation benefits if...
Section 1256.1. - 1256.1. (a) If the employment of an individual is terminated...
Section 1256.2. - 1256.2. (a) Except as otherwise provided in subdivision (b), an...
Section 1256.3. - 1256.3. For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4,...
Section 1256.4. - 1256.4. (a) An individual is disqualified for unemployment compensation benefits...
Section 1256.5. - 1256.5. (a) An individual shall be deemed to have left...
Section 1257. - 1257. An individual is also disqualified for unemployment compensation benefits...
Section 1258. - 1258. “Suitable employment” means work in the individual’s usual occupation...
Section 1258.5. - 1258.5. “Suitable employment” does not include employment with an employer...
Section 1259. - 1259. Notwithstanding any other provisions of this division, no work...
Section 1260. - 1260. (a) An individual disqualified under Section 1256, under a...
Section 1260.1. - 1260.1. Notwithstanding any other provision of this division, benefits shall...
Section 1261. - 1261. When successive disqualifications under Section 1257 occur, the director...
Section 1262. - 1262. An individual is not eligible for unemployment compensation benefits,...
Section 1262.5. - 1262.5. Whenever the department learns that a trade dispute is...
Section 1263. - 1263. (a) Any individual convicted under Section 2101 by any...
Section 1264. - 1264. (a) (1) Unemployment compensation benefits, extended duration benefits, and...
Section 1265. - 1265. Notwithstanding any other provisions of this division, payments to...
Section 1265.1. - 1265.1. (a) Notwithstanding any other provision of this division, payments...
Section 1265.5. - 1265.5. Notwithstanding any other provision of this division, payments to...
Section 1265.6. - 1265.6. Notwithstanding any other provision of this division, payments to...
Section 1265.7. - 1265.7. Notwithstanding any other provision of this division, payments to...
Section 1265.9. - 1265.9. Notwithstanding any other provision of this division, payments for...
ARTICLE 1.5 - California Training Benefits Program
Section 1266. - 1266. This article shall be known, and may be cited,...
Section 1266.1. - 1266.1. Experience has shown that the ability of a large...
Section 1267. - 1267. Notwithstanding any other provision of this division, with respect...
Section 1268. - 1268. An unemployed individual who files a claim for unemployment...
Section 1269. - 1269. A determination of automatic eligibility for benefits under this...
Section 1269.1. - 1269.1. If the training is not authorized under Section 1269,...
Section 1270. - 1270. As used in this article: (a) “Demand occupation” means...
Section 1271. - 1271. (a) Any unemployed individual receiving unemployment compensation benefits payable...
Section 1271.5. - 1271.5. (a) The department shall inform all individuals who claim...
Section 1272. - 1272. Notwithstanding subdivision (c) of Section 1253, an unemployed individual...
Section 1272.5. - 1272.5. If an individual fails to submit for any week...
Section 1274. - 1274. The director may publish a list of high demand...
Section 1274.5. - 1274.5. Not later than September 1, 2016, the department shall...
Section 1274.20. - 1274.20. The amendments to this article proposed by Assembly Bill...
ARTICLE 2 - Computation (Amount and Duration)
Section 1275. - 1275. (a) Unemployment compensation benefit award computations shall be based...
Section 1276. - 1276. “Benefit year”, with respect to any individual, means the...
Section 1277. - 1277. Notwithstanding Section 1281, if the base period of a...
Section 1277.1. - 1277.1. (a) Notwithstanding Section 1277, if an individual has a...
Section 1277.5. - 1277.5. In determining, under Sections 1277 and 1277.1, whether a...
Section 1278. - 1278. For the purposes of this chapter, wages shall be...
Section 1279. - 1279. (a) Each individual eligible under this chapter who is...
Section 1279.5. - 1279.5. (a) Notwithstanding Section 1252 or 1252.2 or any other...
Section 1279.5. - 1279.5. (a) As used in this section: (1) “Affected unit”...
Section 1279.6. - 1279.6. The department may collaborate with the Governor’s Office of...
Section 1279.7. - 1279.7. (a) Notwithstanding subdivision (c) of Section 1279.5, the director...
Section 1280. - 1280. (a) For any new claims filed with an effective...
Section 1281. - 1281. (a) An individual cannot establish a valid claim or...
Section 1282. - 1282. If the remuneration of an individual is not based...
ARTICLE 2.2 - Self-Employment Assistance Program
Section 1300. - 1300. The Legislature finds that the traditional system of unemployment...
ARTICLE 3 - Filing, Determination, and Payment of Unemployment Compensation Benefit Claims
Section 1326. - 1326. Claims for unemployment compensation benefits shall be made in...
Section 1326.5. - 1326.5. An individual shall, to maintain his or her eligibility...
Section 1326.8. - 1326.8. The department shall request any personal identification information required...
Section 1327. - 1327. The department shall give a notice of the filing...
Section 1328. - 1328. (a) The department shall consider the facts submitted by...
Section 1329. - 1329. (a) Upon the filing of a new claim for...
Section 1329.1. - 1329.1. A claim for unemployment compensation benefits may be canceled...
Section 1329.5. - 1329.5. For purposes of a claim for unemployment benefits under...
Section 1330. - 1330. (a) The claimant and any base period employer to...
Section 1331. - 1331. Any base period employer shall, within 15 days after...
Section 1332. - 1332. (a) The department shall promptly serve notice of any...
Section 1332.5. - 1332.5. Notwithstanding any other provision of this division any provision...
Section 1333. - 1333. Notices, protests, and information required under this article shall...
Section 1334. - 1334. (a) An administrative law judge after affording a reasonable...
Section 1335. - 1335. If an appeal is filed, benefits with respect to...
Section 1336. - 1336. The director or any party to a decision by...
Section 1337. - 1337. The decision of the appeals board on an appeal...
Section 1338. - 1338. If the appeals board issues a decision allowing benefits...
Section 1339. - 1339. (a) (1) The department shall pay unemployment compensation benefits...