reglab/statecodes huggingface dataset:
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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. (a) 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.
(b) This section shall not apply with respect to wages paid on or after January 1, 2024.
(Amended by Stats. 2023, Ch. 196, Sec. 25. (SB 143) Effective September 13, 2023.)
2023 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.)
2023 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.)
2023 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 987.7.

987.7. (a) If the worker contributions required in any one month to be made because of the receipt of cash tips and cash gratuities exceed the wages of the worker under the control of the employer, the worker may furnish the employer, on or before the 10th day of the following month, or, if the amounts are estimated, on or before the last day of the month following the calendar quarter, an amount equal to the excess.
(b) If the worker contributions required by Section 984 with respect to cash tips and cash gratuities exceed the amount of worker contributions that can be collected by the employer from the wages of the worker, the excess shall be paid by the worker, except as provided by Section 1088.6. The worker shall pay the excess to the department within 30 days from his or her receipt of the written statement furnished by his or her employer pursuant to Section 1088.6. If the worker fails to pay the excess within the time required by this subdivision, the director may make an assessment for the excess and shall give the worker a written notice of the assessment. Article 8 (commencing with Section 1126) with respect to the assessment of contributions and Chapter 7 (commencing with Section 1701) with respect to the collection of contributions shall apply to the recovery of amounts under this subdivision.
(c) The director may offset amounts assessed pursuant to subdivision (b) against any refund payable to the worker under Section 1176.5 or against any amount of disability benefits to which he or she may become entitled under Part 2 (commencing with Section 2601) within any of the following periods:
(1) The current disability benefit period.
(2) One year from the beginning date of any disability benefit period that begins during the three-year period next succeeding the service of notice of the assessment.
(Amended by Stats. 1993, Ch. 402, Sec. 1. Effective January 1, 1994.)
2023 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 988.

988. In case of the insolvency or bankruptcy of an employer, contributions by workers, payable as provided in this article, shall not be considered any part of the employer’s assets and shall be paid to the director prior to the payment of any other claim against the employer.
(Amended by Stats. 1982, Ch. 497, Sec. 175. Operative July 1, 1983, by Sec. 185 of Ch. 988.)
2023 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 989.

989. The annual tax rate or contribution rate which under this division is determined to apply to any particular employee or any particular employer, or group of employees or group of employers, shall be made public and available for public inspection but in no case shall the amount of tax paid by any employee or employer, or group of employees or group of employers, be disclosed to the public.
(Enacted by Stats. 1953, Ch. 308.)
2023 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 990.

990. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).
(Enacted by Stats. 1953, Ch. 308.)
2023 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 992.

992. During such time as the Federal Unemployment Tax Act is amended so that employers are allowed, against the tax imposed by Section 3301 of that act, credits amounting to 100 percent of such tax on account of contributions paid under this division, then the additional amount of contributions provided for by Section 993 shall be required to be paid into the Unemployment Fund.
(Amended by Stats. 1961, Ch. 2153. Section operative as prescribed in Section 994.)
2023 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 993.

993. Every employer who is subject to the tax provided for by Section 3301 of the Federal Unemployment Tax Act, shall, subject to Section 992, pay into the Unemployment Fund in addition to the amounts required by other provisions of this division an amount equal to five-tenths of 1 percent, or such other percentage as applies for a calendar year pursuant to Section 6157 of the Internal Revenue Code of 1954, of all wages paid by him or her in employment and included in the measure of the contributions allowed as the credit against the tax imposed by Section 3301 of the Federal Unemployment Tax Act.
(Amended by Stats. 1978, Ch. 2. Section operative as prescribed in Section 994.)
2023 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 994.

994. Sections 992 and 993 shall not become operative unless the Secretary of Labor certifies that they are in conformity with the provisions of Title III of the Social Security Act and Sections 3302, 3303, and 3304 of the Federal Unemployment Tax Act.
(Amended by Stats. 1955, Ch. 1165.)
2023 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 995.

995. The department shall submit to the Legislature in January and May of each year a report on the status of the Unemployment Fund and the Unemployment Compensation Disability Fund. Each report shall include both actual and forecasted information on the fund balances, receipts, disbursements, claim data, tax rates, and employment levels.
(Amended by Stats. 2023, Ch. 39, Sec. 30. (AB 130) Effective July 10, 2023.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1025.

1025. The director shall keep separate records of the amounts paid into the fund by each employer in his or her own behalf, or chargeable to him or her as benefits; but nothing in this division shall be construed to grant any employer or his or her employees prior claims or rights to the amount contributed by him or her to the fund, either on his or her own account or on behalf of his or her employees. The amount of employer contributions, advances, or reimbursements under Article 5 (commencing with Section 801) of Chapter 3 of this part or Section 821, and all other amounts payable to the fund, shall be pooled and available to pay unemployment compensation benefits to any employee entitled thereto, regardless of the source of contributions or any other amounts.
(Amended by Stats. 2005, Ch. 152, Sec. 9. Effective January 1, 2006.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1026.

1026. (a) The director shall maintain a separate reserve account for each employer, and shall credit each reserve account with all the contributions paid on his or her behalf.
(b) Unemployment compensation benefits paid to an unemployed individual during any benefit year shall be charged against the reserve account of his or her employer during his or her base period. If the individual performed services in employment for more than one employer during his or her base period, unemployment compensation benefits paid to him or her shall be charged against the respective reserve accounts of the employers in the proportion that the total wages paid to the individual in employment for each employer bears to the total wages paid to the individual in employment for all employers during the base period.
(c) The director shall credit the interest earned by the Unemployment Fund to each positive reserve employer account in proportion to the amount the account bears to the total of all positive reserve accounts.
(d) Except as provided by Sections 803 and 821, in proportion to the amount each employer’s taxable wages bears to the total of all employers’ taxable wages, the director shall credit to each employer reserve account all of the following:
(1) Benefit overpayments collected in the four quarters prior to the computation date.
(2) Positive balances in reserve accounts canceled pursuant to Section 1029.
(3) Other nontax income.
(e) Except as provided by Sections 803 and 821, in the same proportion as provided in subdivision (d), the director shall charge to each employer reserve account all of the following:
(1) The increase in the total of all negative reserve account balances as computed by subtracting the total of all negative reserve account balances on July 31 of each year prior to the cancellations required by Section 1027.5 from the total of all negative reserve account balances on the prior July 31 after the cancellations required by Section 1027.5, except as provided by Section 1144.
(2) Benefit overpayments established in the four quarters prior to the computation date.
(3) Benefits not charged to employer reserve accounts pursuant to Section 1032, 1032.5, 1034, 1035, 1036, 1335, 1338, or 1380.
(4) Other items of expense and benefit charges not included in active employer reserve accounts.
(Amended by Stats. 1994, Ch. 1050, Sec. 1. Effective January 1, 1995.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1026.1.

1026.1. Notwithstanding any other provision of this code, an employer’s reserve account shall not be relieved of charges relating to a benefit overpayment if the department determines that the payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to requests of the department for information relating to the individual claim for unemployment compensation benefits. The department shall make this determination when the employer or agent fails to respond timely or adequately in two instances relating to the individual claim for unemployment compensation benefits. This section shall apply to benefit overpayments established on or after October 22, 2013.
(Added by Stats. 2012, Ch. 783, Sec. 3. (AB 1845) Effective January 1, 2013.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1026.2.

1026.2. (a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to respond to the COVID-19 pandemic, unemployment compensation benefits paid to an unemployed individual shall not be charged against the reserve account of a tax-rated employer, unless the employer or an agent of the employer was at fault as set forth in Section 1026.1.
(b) This section shall become inoperative on January 1, 2021, unless the director determines that noncharging provisions are otherwise extended by federal law.
(Added by Stats. 2020, Ch. 22, Sec. 1. (AB 103) Effective June 29, 2020. Conditionally inoperative on January 1, 2021, by it own provisions.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1027.1.

1027.1. On the computation date in 1966, the portion of each negative reserve balance which has not previously been charged to the balancing account shall be transferred to that account and the employer’s reserve account thereupon canceled. The computation on such date for calendar year 1967 shall be based upon the status of the employer’s account prior to such transfer and cancellation subject to the requirements of Section 982. The computation for each calendar year beginning with calendar year 1968 shall be in accordance with the requirements of Section 982 and an employer whose reserve account has been canceled under this section shall be considered as first becoming a subject employer on July 1, 1966.
(Added by Stats. 1965, Ch. 1897.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1027.5.

1027.5. On the computation date each year, the amount each employer’s net balance of reserve is more negative than 21 percent of the employer’s average base payroll shall be canceled from his or her reserve balance.
The amendment made to this section by Chapter 1296 of the Statutes of 1984 shall be deemed to have become operative on June 30, 1984, and the amendment shall be given retroactive effect to that date.
(Amended by Stats. 1985, Ch. 448, Sec. 2. Effective July 31, 1985.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1027.6.

1027.6. On the computation date of June 30, 1983, the amount each employer’s net balance of reserve was more negative than 12 percent of the employer’s average base payroll shall be canceled from his or her reserve balance.
(Added by Stats. 1984, Ch. 1296, Sec. 2. Effective September 20, 1984.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1028.

1028. The charge of unemployment compensation benefits to an employer’s account required by Section 1026 shall be made in such manner as to include as of each computation date all unemployment compensation benefit payments made on or before the computation date. In computing the charge to employers’ accounts, a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar ($0.50) or more, in which case it shall be increased to one dollar ($1).
(Amended by Stats. 1959, Ch. 1729.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1029.

1029. (a) Whenever an employer ceases to pay wages in employment, the reserve account of the employer, unless it has been transferred under Article 5 (commencing with Section 1051), shall be canceled on the records of the department after a period of three consecutive years has elapsed following the latest calendar quarter in which the employer paid wages in employment.
(b) Whenever a period of three consecutive years has elapsed, commencing with the effective date of an election by any entity to finance benefits pursuant to Section 803, any portion of the reserve account of the entity that has not been subject to use pursuant to Section 712 or 713, unless that portion has been reacquired by the entity by termination of the election under Section 803 prior to the expiration of the three-year period, shall be canceled on the records of the department. Section 982 shall apply to that entity.
(c) Upon the termination of an election by a school employer to finance benefits pursuant to Article 6 (commencing with Section 821) of Chapter 3, any favorable balance in the account of the school employer under the election shall be canceled on the records of the department.
(Amended by Stats. 1993, Ch. 854, Sec. 4. Effective January 1, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1030.1.

1030.1. (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is convicted of the offense for which he was incarcerated or of any lesser included offense, he shall be deemed to have left his work voluntarily without good cause for the purposes of Sections 1030, 3701, and 4701. A plea or verdict of guilty irrespective of whether an order granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed but execution thereof is suspended, or a conviction following a plea of nolo contendere, is deemed to be a conviction within the meaning of this section.
(b) Notwithstanding any other provision of this division, any ruling made prior to a conviction or other final disposition of the criminal complaint or accusation by the court as to whether an individual who is terminated due to his absence from work because of incarceration voluntarily leaves without good cause may, if no appeal has been taken from the ruling, for good cause be reconsidered by the department during the benefit year or extended duration period or extended benefit period to which the ruling relates. Notice of any reconsidered ruling shall be given to the employer which received notice under Section 1030 or 3701 or 4701, and the employer may appeal therefrom in the manner prescribed in Section 1328 or 3655 or 4655.
(Amended by Stats. 1975, Ch. 751.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1031.

1031. No ruling made under Section 1030 may constitute a basis for the disqualification of any claimant but a determination by the department made under the provisions of Section 1328 may constitute a ruling under Section 1030.
(Amended by Stats. 1979, Ch. 373.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1032.

1032. If it is ruled under Section 1030 or 1328 that the claimant left the employer’s employ voluntarily and without good cause, or left under one of the following circumstances, benefits paid to the claimant subsequent to the termination of employment that are based upon wages earned from the employer prior to the date of the termination of employment shall not be charged to the account of the employer, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, unless the employer failed to furnish the information specified in Section 1030 within the time limit prescribed in that section or unless that ruling is reversed by a reconsidered ruling:
(a) The claimant was discharged by reason of misconduct connected with his or her work.
(b) The claimant was a student employed on a temporary basis and whose employment began within, and ended with his or her leaving to return to school at the close of, his or her vacation period.
(c) The claimant left the employer’s employ to accompany his or her spouse or domestic partner to a place or to join him or her at a place from which it is impractical to commute to the employment, and to which a transfer of the claimant by the employer is not available.
(d) The claimant left the employer’s employ to protect his or her family or himself or herself from domestic violence abuse.
(e) The claimant left the employer’s employ to take a substantially better job.
(f) The claimant’s discharge or quitting from his or her most recent employer was the result of an irresistible compulsion to use or consume intoxicants including alcoholic beverages.
(g) For purposes of this section “spouse” includes a person to whom marriage is imminent, and “domestic partner” includes a person to whom a domestic partnership, as described in Section 297 of the Family Code, is imminent.
(Amended by Stats. 2012, Ch. 783, Sec. 5. (AB 1845) Effective January 1, 2013.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1032.5.

1032.5. (a) Any base period employer may, within 15 days after mailing of a notice of computation under subdivision (a) of Section 1329, submit to the department facts within its possession disclosing that the individual claiming benefits is rendering services for that employer in less than full-time work, and that the individual has continuously, commencing in or prior to the beginning of the base period, rendered services for that employer in such less than full-time work.
(b) The department shall consider facts submitted under subdivision (a) of this section together with any information in its possession and promptly notify the employer of its ruling. If the department finds that an individual is, under Section 1252, unemployed in any week on the basis of the individual having less than full-time work, and that the employer submitting facts under this section is a base period employer for whom the individual has continuously, commencing in or prior to the beginning of the base period, rendered services in such less than full-time work, that employer’s account shall not be charged, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, for benefits paid the individual in any week in which such wages are payable by that employer to the individual. The employer may appeal from a ruling or reconsidered ruling to an administrative law judge within 30 days after service of notice of the ruling or reconsidered ruling. The 30-day period may be extended for good cause, which shall include, but not be limited to, mistake, inadvertence, surprise, or excusable neglect. The director shall be an interested party to any appeal. The department may for good cause reconsider any ruling or reconsidered ruling within either five days after an appeal to an administrative law judge is filed or, if no appeal is filed, within 30 days after service of the notice of the ruling or reconsidered ruling.
(c) This section shall become operative on July 1, 2015.
(Amended by Stats. 2022, Ch. 67, Sec. 21. (SB 191) Effective June 30, 2022.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1033.

1033. The director shall not less frequently than once each year furnish each employer with an itemized statement of the charges to the reserve account, and a statement of the reserve account showing the credits and charges, the net balance of the reserve account and the contribution rate for the applicable rating period.
(Amended by Stats. 1992, Ch. 446, Sec. 4. Effective January 1, 1993.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1034.

1034. (a) The employer, within 60 days after the date of mailing of any statement of charges or credits and charges to the reserve account, or within an additional period not exceeding 60 days which may for good cause be granted by the director, may file with the director a written protest on any item shown thereon. The protest shall set forth the specific grounds on which it is made. No protest may be made on the ground that a claimant was ineligible for a benefit payment where the employer was notified as required by this division and any authorized regulation of the filing of a claim for the benefits or of a determination of the claimant’s eligibility therefor and the employer failed to file a timely appeal on the benefit claim, or a final decision of an administrative law judge or of the appeals board affirmed the payment of the benefits. Except as to corrections made by the director as provided in Section 1036, the contribution rate and other items shown on any such statement of charges or statement of account shall be final unless a protest is filed within the time prescribed in this section.
(b) The employer, within 30 days after the last working day of March, may file a protest on the grounds that the director did not allow voluntary unemployment insurance contributions to the reserve account in accordance with Section 976.5.
(Amended by Stats. 1992, Ch. 446, Sec. 5. Effective January 1, 1993.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1035.

1035. The director shall give notice pursuant to Section 1206 to the employer of his or her action on a protest filed under Section 1034.
(Amended by Stats. 1979, Ch. 1082.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1036.

1036. (a) The director shall give notice, pursuant to Section 1206, to the employer of the correction of any error which the director finds in any statement of account or statement of charges. Except in the case where fraud, intent to evade, misrepresentation, or willful nondisclosure is found, the notice of correction shall be issued prior to the expiration of the rating period to which a statement relates.
(b) Any additional amount of contributions resulting from an increased contribution rate caused by the correction of any error that the director finds in any statement of reserve account or statement of charges shall be assessed within 180 days from the postmarked date of the notice of correction. These assessments shall be issued in accordance with Article 8 (commencing with Section 1126). However, these assessments shall become final on the last day of the calendar month following the calendar quarter in which the assessment is issued.
(c) Any overpaid amount of contributions resulting from a reduced rate caused by the correction of an error that the director finds on any statement of reserve account or statement of charges shall be refunded within 180 days of the postmarked date of the notice of correction. These refunds shall be issued in accordance with Article 9 (commencing with Section 1176).
(Amended by Stats. 2004, Ch. 827, Sec. 6. Effective January 1, 2005.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 4 - Reserve Accounts › Section 1037.

1037. If a protest involving the contribution rate is pending when any contribution to which such rate relates is due, the employer shall pay the contribution at the rate shown in the statement furnished by the director. Such a protest, however, shall constitute a claim for refund under Article 9 of this chapter, and if a final determination on the protest reduces the contribution rate the amount of overpayment shall be promptly credited or refunded as provided in that article.
(Enacted by Stats. 1953, Ch. 308.)