reglab/housing_qa huggingface dataset:
CA Unemp Ins Code § 938.3 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 938.3.

938.3.  “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following:(a) An educational assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 127 of the Internal Revenue Code.(b) A dependent care assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 129 of the Internal Revenue Code.(c) Any benefit provided to or on behalf of an employee if at the time the benefit is provided it is reasonable to believe that the employee will be able to exclude the benefit from income under Section 74(c), 117, or 132 of the Internal Revenue Code.(d) Any benefit under a cafeteria plan, as described in Section 125 of the Internal Revenue Code, if the benefit is excludable from wages pursuant to any other provision of this article, except Section 930.(Amended by Stats. 1988, Ch. 647, Sec. 3.)
CA Unemp Ins Code § 938.4 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 938.4.

938.4.  “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).(Added by Stats. 2011, Ch. 17, Sec. 4. (AB 36) Effective April 7, 2011.)
CA Unemp Ins Code § 938.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 938.5.

938.5.  “Wages” does not include any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training, annual training, or emergency state active duty.(Added by Stats. 1983, Ch. 218, Sec. 1.)
CA Unemp Ins Code § 938.7 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 938.7.

938.7.  “Wages,” does not include any payment made by an employer to a survivor, or the estate of a former employee, after the calendar year in which the employee died.(Added by Stats. 1985, Ch. 37, Sec. 1. Effective May 7, 1985.)
CA Unemp Ins Code § 939 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 939.

939.  Types of payments excluded from the definition of wages by Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7 shall be excluded from the definition of wages only during the time that the respective type or types of payments set forth in those sections are similarly excluded from the definition of wages contained in the Federal Unemployment Tax Act.(Amended by Stats. 1986, Ch. 847, Sec. 13.)
CA Unemp Ins Code § 940 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 2 - Wages, the Basis of the Contribution|Section 940.

940.  For the purposes of this section, of Sections 977 and 977.5 to the extent specified by those sections, and of Sections 1026, 1088, 1280, 1281, 1282, 2652, 2654, 2655, and 2657, “wages” means taxable wages as well as wages which would be taxable except for the limitations on taxable wages provided under Sections 930 and 985.(Amended by Stats. 1984, Ch. 1275, Sec. 2. Effective September 19, 1984.)
CA Unemp Ins Code § 976 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 976.

976.  Employer contributions to the Unemployment Fund shall accrue and become payable by every employer, except an employer as defined by Section 676, for each calendar year with respect to wages paid for employment. The contributions are due and shall be paid to the department for the Unemployment Fund by each employer in accordance with this division and shall not be deducted in whole or in part from the wages of individuals in his employ.(Amended by Stats. 1973, Ch. 394.)
CA Unemp Ins Code § 976.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 976.5.

976.5.  (a) Except as provided in subdivision (b), in addition to other contributions required by this division, every employer, except an employer to which subdivision (c) is applicable, may submit a voluntary unemployment insurance contribution for the purpose of redetermining its unemployment insurance contribution rate. No redetermination of a contribution rate shall be made unless the voluntary contribution is submitted as required in subdivision (c) of Section 1110. No redetermination shall reduce an employer’s unemployment insurance contribution rate by more than three rates as provided in Section 977.(b) This section shall not be operative in calendar years in which Contribution Rate Schedules E and F in Section 977 are in effect, or in calendar years to which the emergency solvency surcharge provided in Section 977.5 is in effect.(c) This section does not apply to any of the following:(1) An employer not eligible for a contribution rate other than that provided pursuant to Section 982 or subdivision (c) of Section 977.(2) An employer with a negative reserve account balance on the computation date.(3) An employer who was notified prior to September 1 of any unpaid amount owed to the department which is not the subject of a timely petition for reassessment pending before the appeals board on September 30 preceding the year to which a contribution rate is applicable.(Amended by Stats. 2004, Ch. 827, Sec. 2. Effective January 1, 2005.)
CA Unemp Ins Code § 976.6 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 976.6.

976.6.  In addition to other contributions required by this division, every employer, except an employer defined by Section 676, 684, or 685, and except an employer that has elected an alternate method of financing its liability for unemployment compensation benefits pursuant to Article 5 (commencing with Section 801), or Article 6 (commencing with Section 821) of Chapter 3, shall pay into the Employment Training Fund contributions at the rate of 0.1 percent of wages specified in Section 930. The contributions shall be collected in the same manner and at the same time as any contributions required under Sections 977 and 977.5.(Amended by Stats. 2001, Ch. 111, Sec. 18. Effective July 30, 2001.)
CA Unemp Ins Code § 976.8 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 976.8.

976.8.  (a) Section 976.6 does not apply to any employer who has a negative reserve account balance on the computation date. (b) Subdivision (a) does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section 977.(Amended by Stats. 2004, Ch. 827, Sec. 3. Effective January 1, 2005.)
CA Unemp Ins Code § 977.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 977.5.

977.5.  Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.6 percent of the wages (as defined by Section 940) in employment, subject to this part, paid during the 12-month period ending on the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at an emergency solvency surcharge rate. The emergency solvency surcharge rate shall be 1.15 times the rate the employer would have paid in Schedule F of subdivision (a) of Section 977, rounded to the nearest one-tenth of 1 percent.(Amended by Stats. 1992, Ch. 446, Sec. 3. Effective January 1, 1993.)
CA Unemp Ins Code § 979 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 979.

979.  On or before January 10 of each calendar year, the director shall prepare a statement based on records of the department declaring which of the employer tax schedules contained in Section 977 shall be in effect for that calendar year and whether the emergency solvency surcharge pursuant to Section 977.5 shall be added. The statement shall be a public record and shall be final and binding for that calendar year. The statement shall include the official tabulation of wages in subject employment made by the department for the purpose of Sections 977 and 977.5, a summary of the data upon which that tabulation was based, and the sources from which those data were obtained, and shall further include a summary of the data upon which the computation of the balance in the Unemployment Fund was based, and their source. The director’s action under Sections 977, 977.5, and this section shall not constitute an authorized regulation.(Amended by Stats. 1984, Ch. 1275, Sec. 9. Effective September 19, 1984.)
CA Unemp Ins Code § 980 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 980.

980.  (a) In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be excluded all of the following:(1) Any amount credited to this state’s account in the Unemployment Trust Fund pursuant to Section 903 of the federal Social Security Act, as amended, which has been appropriated for expenses of administration other than for capital assets, whether or not that amount has been withdrawn from that fund.(2) Any unexpended advance from the federal unemployment account in the Unemployment Trust Fund received in accordance with Section 323 of this division and Title XII of the federal Social Security Act, as amended.(3) Any amount paid in advance into the Unemployment Fund by an employer under any type of coverage pursuant to which reimbursement of benefits is permitted or required in lieu of the contributions required of employers.(4) Any amount paid in advance into the Unemployment Fund by the federal government under any federal law that requires or permits this state to pay benefits from the Unemployment Fund and provides for advances by the federal government for reimbursement of all or part of those benefits.(b) In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall also be excluded any estimated or other contributions not legally due and payable with respect to the final calendar quarter of the calendar year, except any payment of contributions made under Sections 976.5 and 1137 and except any payment of contributions by employers terminating business during any calendar quarter.(Amended by Stats. 1989, Ch. 1146, Sec. 6.)
CA Unemp Ins Code § 980.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 980.5.

980.5.  In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be included both of the following:(a) The unreimbursed balance of all benefits paid from the Unemployment Fund to claimants when those benefits are based upon wages in employment under any type of coverage pursuant to which reimbursement of benefits is permitted or required in lieu of the contributions required of employers, whether or not the director has certified the benefits to the employer as due or payable.(b) The unreimbursed balance of all benefits paid from the Unemployment Fund to claimants when, and to the extent that, the benefits are subject to reimbursement by the federal government under any federal law that requires or permits this state to pay benefits from the Unemployment Fund and provides for reimbursement by the federal government of all or part of those benefits.(Amended by Stats. 1984, Ch. 1275, Sec. 11. Effective September 19, 1984.)
CA Unemp Ins Code § 981 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 981.

981.  In determining wages in employment, for the purpose of Sections 977 and 977.5, there shall be excluded all wages paid in employment under any type of coverage pursuant to which reimbursement of benefits is permitted or required in lieu of the contributions required of employers.(Amended by Stats. 1984, Ch. 1275, Sec. 12. Effective September 19, 1984.)
CA Unemp Ins Code § 982 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 982.

982.  (a) Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.4 percent for any rating period unless his or her reserve account has been subject to benefit charges during the period of 12 complete consecutive calendar quarters ending on the computation date for that rating period and he or she is qualified under Sections 977 and 977.5.(b) No new employer shall be eligible for a contribution rate of more or less than 3.4 percent unless his or her reserve account has been subject to benefit charges during the period of 12 complete consecutive calendar months ending on the computation date and the new employer is qualified under Sections 977 and 977.5.(c) For the purposes of this section “new employer” means any of the following:(1) An employer who first qualifies as an employer after the 1969 calendar year, and whose account is continuously subject to benefit charges from the date of first chargeability, except that a successor employer under Section 1051 is not a new employer if the successor applies for or obtains the transfer of the reserve account or part thereof of a predecessor who is not a new employer.(2) An employer whose entire reserve account has been transferred to a successor under Article 5 (commencing with Section 1051) of Chapter 4 of this part.(3) An employer whose reserve account has been canceled pursuant to Section 1029.(d) Section 905 applies to a new employer, except that for the purposes of this section “average base payroll” means:(1) The payroll in the calendar year immediately preceding the computation date for a new employer with a payroll only in that calendar year.(2) The quotient obtained by dividing by two the total amount of taxable wages paid by a new employer during the most recent period of two consecutive calendar years immediately preceding the computation date, for a new employer with a payroll only in each of, or only in the first of, the two consecutive calendar years.(e) The contribution rate of an employer, for any period prior to January 1, 1988, shall not be changed, other than by the provisions of Sections 977 and 977.5, when the director makes a determination, pursuant to Section 135.1 or 135.2, because of arrangements entered into or business activities conducted between January 1, 1984, and January 1, 1986.(f) This section does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section 977.(Amended by Stats. 2004, Ch. 827, Sec. 5. Effective January 1, 2005.)
CA Unemp Ins Code § 984.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 984.5.

984.5.  (a) Effective January 1, 1994, the director shall prepare a statement on or before November 30 of each calendar year, which shall be a public record, declaring the rate of contributions of the succeeding calendar year for all employers and self-employed individuals covered under Section 708 or 708.5 and shall notify promptly the employers and self-employed individuals of the rate. For calendar years 1994 to 1996, inclusive, worker contributions required under Section 708 or 708.5 shall be at a rate determined by the director to reimburse the Disability Fund for the sum of estimated administrative costs due to those sections and unemployment compensation disability benefits estimated to be paid to all employers and self-employed individuals covered by those sections. The rate shall be determined by dividing the sum of the benefits expected to be paid in the following calendar year and the administrative costs expected to be incurred under Section 708 or 708.5 during that calendar year by earnings estimated to be reported under those sections for that same calendar year. The resulting rate shall be rounded to the next higher one-hundredth percentage point. This rate may also be reduced or increased by a factor estimated to maintain as nearly as practicable a cumulative zero balance in funds contributed pursuant to Section 708 or 708.5.For calendar year 1997, and each calendar year thereafter, the rate established each November 30 shall be determined by multiplying the current year’s rate by the ratio of 1.10 times the current year disbursements divided by contributions for the same period, under Sections 708 and 708.5. If in any calendar year the cumulative balance of contributions minus disbursements equals or exceeds 20 percent of annual disbursements, the contribution rate for the succeeding year shall be adjusted to a level necessary to maintain revenues at no more than 20 percent over annual disbursements. If legislation is enacted necessitating adjustments in the benefit levels for employers and self-employed individuals covered under Section 708 or 708.5, the rate may be adjusted by a factor estimated to provide that funds contributed pursuant to Section 708 or 708.5 cover disbursements pursuant to these sections.For the purpose of this subdivision, disbursements are defined as the sum of unemployment compensation disability benefits paid to employers and self-employed individuals covered under Section 708 or 708.5, plus administrative costs related to those sections. Estimates made pursuant to this subdivision shall be available for public inspection.(b)  The director’s action in determining a rate under this section shall not constitute an authorized regulation.(Added by Stats. 1993, Ch. 747, Sec. 7.5. Effective January 1, 1994.)
CA Unemp Ins Code § 985 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 985.

985.  Section 984 shall not apply to that part of the remuneration which, after remuneration with respect to employment equal to four times the maximum weekly benefit for each calendar year specified in Section 2655 multiplied by 13 and divided by 55 percent has been paid to an individual by an employer, is paid to the individual by the employer.(Amended by Stats. 1989, Ch. 1371, Sec. 2.)
CA Unemp Ins Code § 986 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 986.

986.  (a) Notwithstanding any provision of law in this state to the contrary, each employer shall:(1) Except as provided in subdivision (a)(2) of this section, withhold in trust the amount of his workers’ contributions from their wages at the time the wages are paid, shall show the deduction on his payroll records, and shall furnish each worker with a statement in writing showing the amount which has been deducted, in such form and at such times as may be prescribed.(2) Hold in trust the amount of his workers’ contributions, at the time their wages are paid, where he undertakes or agrees to pay without deduction from the wages of his workers the amount of worker contributions required of his workers under this division.(b) Each employer shall transmit all such contributions withheld or held in trust to the department for the Disability Fund, in addition to his own contributions for the Unemployment Fund, pursuant to authorized regulations.(Amended by Stats. 1965, Ch. 624.)
CA Unemp Ins Code § 987 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 987.

987.  Each employer shall be liable for any and all contributions required to be made by his workers on account of wages which he has paid to them regardless of whether or not he has deducted the contributions from the workers’ wages at the time they were paid, but no employer shall be liable for worker contributions required on behalf of himself or of any of his employees with respect to wages paid while there is in effect at the time the wages were paid a rule or regulation or interpretation of the director or of the department that such wages were not subject to such contributions.(Enacted by Stats. 1953, Ch. 308.)