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 5 - Transfer of Reserve Accounts › Section 1051.

1051. Whenever any employing unit acquires the organization, trade, or business, or substantially all of the assets thereof, or a distinct and severable portion of such organization, trade, or business, of any employer, excepting any assets retained by the employer incident to the liquidation of his obligations (whether or not the acquiring employing unit was an “employing unit” within the meaning of Section 135 prior to such acquisition), and continues such organization, trade, or business, or such distinct and severable portion thereof without substantial reduction of personnel resulting from such acquisition, an application may be made within 90 days of such acquisition for transfer of reserve account. The application shall contain the name and address of the predecessor, the date of acquisition, the name of the successor, the number of employees prior to and subsequent to the date of acquisition, and, in case of severable portions, such pay roll data as may be required by the department to determine the proper amount to be transferred.
(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 5 - Transfer of Reserve Accounts › Section 1051.5.

1051.5. To the extent permitted by federal law, Sections 1051, 1052, and 1053 are applicable to acquisitions by a nonprofit organization which has elected reimbursement financing pursuant to Section 801 and the director shall transfer the reserve account of the predecessor employer to the successor nonprofit organization. Notwithstanding Section 1029, the reserve account shall not be canceled and the cost of benefits otherwise chargeable to the organization shall be charged to the reserve account until it is exhausted.
(Added by Stats. 1984, Ch. 855, Sec. 3. Effective September 5, 1984.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 5 - Transfer of Reserve Accounts › Section 1052.

1052. Upon receipt of the application the separate account, actual contribution and benefit experience and payrolls of the predecessor or that part thereof, as determined by authorized regulations, which pertains to the organization, trade, or business, or portion thereof acquired, shall be transferred to the successor employer for the purpose of determining its rate of contribution after the acquisition with the same effect for that purpose as if the operations of the predecessor had at all times been carried on by the successor. The separate account shall be transferred by the director to the successor employer and, as of the date of the acquisition, shall become the separate account or part of the separate account, as the case may be, of the successor employer, and the benefits thereafter chargeable to the predecessor employer on account of employment relating to the transferred organization, trade, or business or transferred portion thereof prior to the date of the acquisition shall be charged to the separate account. This section shall not apply to any acquisition which is determined by the director to have been made for the purpose of obtaining a more favorable rate of contributions under Section 977.
(Amended by Stats. 2005, Ch. 22, Sec. 193. 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 5 - Transfer of Reserve Accounts › Section 1053.

1053. Sections 1051 and 1052 are applicable to applications for transfer of reserve accounts made after the 90-day period beginning with the date of acquisition but prior to the cancellation of the reserve account pursuant to Section 1029 if the reserve account has not been reacquired by the predecessor on re-entering business or, in the case of distinct and severable portions, if the predecessor did not continue in business, but any amendment of the contribution rate shall be made as of the first day of the calendar quarter next succeeding the date of the application.
(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 5 - Transfer of Reserve Accounts › Section 1054.

1054. The provisions of this article requiring a specific application for transfer of reserve account shall not apply to any successor who through error or inadvertence continued to file contribution reports and pay contributions for the account and at the rate determined by the department to apply to the predecessor employer, but such reporting and payment shall be deemed to be in lieu of the application and shall be given the same effect as though a specific application had been filed during the 90-day period beginning with the date of acquisition.
(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 5 - Transfer of Reserve Accounts › Section 1055.

1055. In the event of a denial or granting of an application for transfer of reserve account, the director shall give notice pursuant to Section 1206 to the employing unit making such application, and to the predecessor employing unit to whose reserve account the application relates, if such predecessor employing unit has continued in business as an employer.
(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 5 - Transfer of Reserve Accounts › Section 1056.

1056. The director may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers and shall, in accordance with such regulations, upon application by two or more employers to establish such account or to merge their several individual accounts in a joint account, maintain such joint account, as if it constituted a single employer’s account.
(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 5 - Transfer of Reserve Accounts › Section 1057.

1057. Upon dissolution of a joint venture each participating employer may within 90 days apply for the transfer of his proportionate share of the reserve account. Upon receipt of the application the separate account, actual contribution and benefit experience and pay rolls of such joint venture shall be apportioned among the employers making such application in the same proportion that assets are distributed among the participating employers, and the portion thereof of each shall be transferred to each such employer for the purpose of determining its rate of contribution after the dissolution with the same effect for such purpose as if the applicable portion of the operations of such joint venture had at all times been carried on by such employer. Such portion of such separate account shall be transferred by the director to each such employer and as of the date of such dissolution shall become the separate account or part of the separate account, as the case may be, of such employer. The benefits thereafter chargeable to such joint venture on account of employment relating to such joint venture prior to the date of such dissolution shall be charged to the separate accounts of such employers in proportion to their participation in the joint venture. Any such joint venture shall promptly notify the director of its dissolution.
As used in this section only, “employer” includes the successor of an employer and any subsequent successor employer or employers.
(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 5 - Transfer of Reserve Accounts › Section 1058.

1058. As used in this article the term “joint venture” means a separate employing unit which has been organized by two or more employers to accomplish a contract or project or series of contracts or projects and which is wholly owned by such employers. As used in this section only, “employer” means any individual or type of organization, including any partnership, joint venture, association, trust, estate, joint stock company, insurance company, corporation whether domestic or foreign, and the receiver, trustee in bankruptcy, trustee or successor thereof, and the legal representative of a deceased person.
(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 5 - Transfer of Reserve Accounts › Section 1060.

1060. A change in contribution rate caused by a transfer under this article of all or a portion of the separate account, actual contribution and benefit experience and pay rolls shall not become effective earlier than the beginning of the calendar quarter next succeeding the effective date of the transfer.
(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 5 - Transfer of Reserve Accounts › Section 1061.

1061. (a) For purposes of this article, the reserve account attributable to a transferred business shall also be transferred to, and combined with, the reserve account attributable to the employer to whom that business is transferred, if both of the following are satisfied:
(1) An employer transfers all or part of its business or payroll to another employer.
(2) At the time of transfer, both employers are under common ownership, management, or control.
(b) This section shall be applied to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.
(Added by Stats. 2004, Ch. 827, Sec. 8. 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 6 - Records, Reports and Contribution Payments › Section 1085.

1085. Every employing unit shall keep a true and accurate work record of:
(a) All his workers and their status, i.e., employed, on layoff or leave of absence.
(b) The wages paid by him to each worker.
(c) Such other information as the director deems necessary to proper administration of this division.
(Amended by Stats. 1986, Ch. 248, Sec. 230.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1086.

1086. (a) Each employing unit within 15 days after becoming an employer as defined in this part shall register with the department on a form prescribed by the department.
(b) (1) Notwithstanding subdivision (a), an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) that employed one or more workers on or after December 21, 2000, and prior to the operative date of the statute adding this subdivision at the 2001 portion of the 2001–02 Regular Session of the Legislature that has not registered with the department by the operative date of the statute, shall register with the department within 15 days of that operative date.
(2) The subject date for employers who register with the department under the provisions of paragraph (1) shall be December 21, 2000, or the date that employer first hired an employee, whichever is later.
(Amended by Stats. 2015, Ch. 303, Sec. 515. (AB 731) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1087.

1087. Any officer or employee of the Sales and Use Tax Division of the Board of Equalization who is authorized to accept an application for a seller’s permit under Section 6066 of the Revenue and Taxation Code or authorized to register a retailer under Section 6226 of the Revenue and Taxation Code is a duly authorized agent of the Employment Development Department for purposes of accepting registration of employers as required in this part.
The department shall reimburse the Board of Equalization for any additional costs incurred by reason of services by any of its officers or employees to the department pursuant to this section.
(Amended by Stats. 2002, Ch. 29, Sec. 10. Effective January 1, 2003.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1088.6.

1088.6. Each employer, pursuant to authorized regulations, shall furnish a written statement to the worker showing the excess of the worker contributions required with respect to wages included in Section 927 and subdivision (n) of Section 13009 over the worker contributions withheld pursuant to Sections 984 and 13020, and shall file a copy of this statement with the director. If the employer fails to furnish the statement, as required by this section and authorized regulations, he or she shall be liable for the excess of the worker contributions.
(Added by Stats. 1993, Ch. 402, Sec. 2. 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 6 - Records, Reports and Contribution Payments › Section 1089.

1089. (a) Each employer shall post and maintain, in places readily accessible to individuals in the employer’s service, printed statements concerning benefit rights and other matters as may be prescribed by authorized regulations.
(b) Each employer shall, pursuant to authorized regulations, supply each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits, or if the individual opts into receipt of electronic statements or materials, electronic statements or materials relating to claims for benefits.
(c) Each employer shall immediately notify each employee of any change in the employee’s relationship with that employer.
(d) Printed statements shall be supplied by the director to each employer without cost to them.
(e) (1) The employer may provide the notification required by subdivision (a) or (b) via email to an email account of the employee’s choosing in PDF, JPEG, or other digital image file type format, if an employee affirmatively, and in writing, by email, or by some form of electronic acknowledgment, opts into receipt of electronic statements or materials.
(2) (A) In the case of electronic acknowledgment, the acknowledgment form shall do all of the following:
(i) Fully explain that the employee is agreeing to electronic delivery of the notification required by this section.
(ii) Provide the employee with information about how they can revoke consent to electronic receipt.
(iii) Create a record of the employee’s agreement to electronic delivery of the notification required by this section.
(B) The employee may revoke the agreement at any time in writing, by email, or by some form of electronic acknowledgment.
(f) An employer may not discharge an employee or in any manner discriminate, retaliate, or take any adverse action against an employee who does not affirmatively, in writing or by electronic acknowledgment, opt into receipt of electronic statements or materials.
(g) Failure to comply with this section by an employer shall constitute a misdemeanor.
(h) This section shall remain in effect only until January 1, 2029, and as of that date is repealed.
(Amended by Stats. 2023, Ch. 277, Sec. 3. (AB 1355) Effective January 1, 2024. Repealed as of January 1, 2029, by its own provisions. See later operative version added by Sec. 4 of Stats. 2023, Ch. 277.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1089.

1089. (a) Each employer shall post and maintain in places readily accessible to individuals in their service such printed statements concerning benefit rights and other matters as may be prescribed by authorized regulations. Each employer shall, pursuant to authorized regulations, supply each individual at the time they become unemployed with copies of printed statements or materials relating to claims for benefits. Each employer shall immediately notify each employee of any change in their relationship with the employer. Failure to comply with this section by an employer shall constitute a misdemeanor. Such printed statements shall be supplied by the director to each employer without cost to them.
(b) This section shall become operative on January 1, 2029.
(Repealed (in Sec. 3) and added by Stats. 2023, Ch. 277, Sec. 4. (AB 1355) Effective January 1, 2024. Operative January 1, 2029, by its 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 6 - Records, Reports and Contribution Payments › Section 1090.

1090. (a) Every assignee, receiver, trustee in bankruptcy, or other representative of an insolvent employing unit, and every administrator or executor of the estate of a deceased employing unit, shall within 30 days after assuming office send notice in writing of the name and address of the employing unit, his own name and address, and such other information as may be required by the director.
(b) Within four months after the mailing of the notice required of every administrator or executor of the estate of a deceased employing unit under subdivision (a), the director shall file or present his claim for contributions, penalty, and interest based upon wages paid by the employing unit during his lifetime. The administrator or executor of the estate of a deceased employing unit shall succeed to all the rights and obligations of the deceased employing unit under this division.
(Amended by Stats. 1968, Ch. 1299.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1092.

1092. Every employing unit shall furnish to the director, administrative law judge, or deputy, upon demand, a sworn statement of the matters contained in the records required by Section 1085. If such records are kept pursuant to contract with a financial institution as defined in Section 7465 of the Government Code, the employing unit shall also furnish to the director or the director’s authorized representative an authorization for disclosure of such account or accounts. The authorization for disclosure shall be that provided for in Section 7473 of the Government Code. Such records shall be open to inspection and shall be subject to being copied by the director or his authorized representative at any time during the business hours of the employing unit. Any claimant or his authorized representative at a hearing before a deputy or administrative law judge or the appeals board shall be supplied with information from such records to the extent necessary for the proper presentation of his claim.
(Amended by Stats. 1984, Ch. 537, Sec. 14.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1093.

1093. In the event any employer shall fail to keep and furnish to the director, upon notice, any required records or reports necessary for a full determination, decision on appeal, or other proper disposition of any claim for benefits in any proceeding under this division, within such reasonable time as the director may by rule, regulation, or procedure prescribe, it shall be conclusively presumed that the claimant is entitled to the maximum total amount of benefits payable under this division unless it is established by other evidence which the director deems sufficient that a lesser total amount of benefits is properly due and owing to the claimant. If so established by other evidence upon default of the employer, after notice, such lesser total amount of benefits thus determined shall be conclusive. In all cases in which such presumptions shall apply, if the claimant has earned wages in employment for more than one employer during his base period, the accounts of the employer or employers who have properly kept and furnished the required records or reports shall not be charged with benefits in an amount exceeding that which such accounts would have been charged had the claimant been entitled only to benefits determined by the total of the wages earned and the number of calendar quarters worked for them and all benefits paid in excess thereof shall be charged solely against the accounts of the employer or employers who have failed to keep or furnish the required records or reports.
(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 6 - Records, Reports and Contribution Payments › Section 1094.

1094. (a) Except as otherwise specifically provided in this code, the information obtained in the administration of this code is confidential, not open to the public, and shall be for the exclusive use and information of the director in discharge of his or her duties.
(b) The information released to authorized entities pursuant to other provisions of the code shall not be admissible in evidence in any action or special proceeding, other than one arising out of the provisions of this code or one described in Section 1095.
(c) The information may be tabulated and published in statistical form for use by federal, state, and local governmental departments and agencies, and the public, except that the name of the employing unit or of any worker shall never be divulged in the course of the tabulation or publication.
(d) Wages as defined by Section 13009 and amounts required to be deducted and withheld under Section 13020 shall not be disclosed except as provided in Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation Code.
(e) Any employee or his or her representative may receive his or her wage information upon written request by the employee. The information shall be provided without charge.
(f) Any person who knowingly accesses, uses, or discloses any confidential information without authorization is in violation of this section and is guilty of a misdemeanor.
(Amended by Stats. 1998, Ch. 766, Sec. 2. Effective January 1, 1999.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1095.5.

1095.5. The director shall permit the use of any information in his or her possession to the extent necessary to enable the Mental Health Services Oversight and Accountability Commission to receive quarterly wage data of mental health consumers served by the California public mental health system for the purpose of monitoring and evaluating employment outcomes to determine the effectiveness of those services, and may require reimbursement for all direct costs incurred in providing any and all information specified in this section. The information shall be provided to the extent permitted under applicable federal statute and regulation.
(Added by Stats. 2017, Ch. 403, Sec. 1. (AB 462) Effective January 1, 2018.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 6 - Records, Reports and Contribution Payments › Section 1096.

1096. Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the director, may appoint an agent. The agent may maintain records and prepare and file returns and reports required under this division with respect to such workers, including returns and reports of wages paid to the workers, and may pay the employers’ and workers’ contributions levied under this division with respect to wages paid to such workers and perform such other acts on behalf of such employers as the director may authorize all in the same manner as though the agent were the employer of the workers.
(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 6 - Records, Reports and Contribution Payments › Section 1097.

1097. The manner of crediting to each employer the employment experience of the group of employers who have appointed an agent pursuant to Section 1096, for the purpose of any classification of employers made pursuant to this division for the determinations of future rates of employers’ contributions, may be prescribed by authorized regulations. Employers who operate or do business in more than one place may, with the approval of the director, appoint a separate agent in each such place.
(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 6 - Records, Reports and Contribution Payments › Section 1098.

1098. Nothing contained in Sections 1096 or 1097 shall be construed to make the agent the employer of the workers, or relieve any employer of his obligations to comply with this division, except to the extent that his obligations are discharged by the agent.
(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 7 - Payment of Reported Contributions › Section 1110.1.

1110.1. (a) Notwithstanding any other provision of law, the director shall allocate any payment to the department relating to liability for contributions, withheld personal income tax, penalty and interest, in accordance with any designation made by the payer at or before the time the payment is made to the department.
(b) Notwithstanding any other provision of law, if a payer, at or before the time a payment is made to the department, does not designate an obligation to which the payment is to be applied, the director shall allocate the payment in the following order of priority:
(1) Employer contributions required under Sections 976 and 976.6, worker contributions, and withheld personal income tax, in proportion to the aggregate amount of such employer contributions, worker contributions, and withheld personal income tax due.
(2) Penalties and interest due under this division, and penalties and interest due based upon withheld personal income tax.
(c) The director may apply the following standards in making any allocation under this section:
(1) First priority may be given to the extinction of obligations due at the time of payment with respect to which a lien has not been recorded, in the order inverse to that in which the obligation became due.
(2) Second priority may be given to the extinction of obligations due at the time of payment with respect to which a lien has been recorded. If more than one lien has been recorded, the obligations covered by the most recent lien recorded may be extinguished in full before any payment is allocated to obligations covered by the next prior lien recorded.
(Amended by Stats. 1982, Ch. 1075, Sec. 12.3.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1110.6.

1110.6. Notwithstanding the provisions of Section 1110, whenever the liability of an employer for contributions under this division arises under the terms of a written contract in which such employer has agreed, for the benefit of another party to such contract, to assume ultimate liability for contributions under this division in the event of the default in payment thereof by any other employer affected by such contract, such contributions shall not become delinquent and no penalties or interest prescribed by this chapter shall commence to accrue with respect to such contracting employer, until after the 30th day following the date of mailing or service of notice upon him, by the director, of the default of any such other employer.
(Added by Stats. 1965, Ch. 699.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1111.

1111. The director for good cause may extend for not to exceed 60 days the time for making a return or report or paying without penalty any amount required to be paid under this division. Any employer to whom an extension is granted and who pays the amount required within the period for which the extension is granted shall pay, in addition to the contributions, interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code from the date on which the payment would have been delinquent without the extension until the date of payment.
(Amended by Stats. 1994, Ch. 1049, Sec. 6. 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 7 - Payment of Reported Contributions › Section 1111.5.

1111.5. If the Governor declares a state of emergency, the director may extend the time requirements for filing returns or reports pursuant to Section 1088 and the time requirement for payment of employer and worker contributions pursuant to Section 1110. The extension granted by the director pursuant to this section shall apply only to employers prevented by the conditions giving rise to the state of emergency from timely filing their returns or reports, or from timely payment of the taxes due.
(Amended by Stats. 1994, Ch. 1049, Sec. 7. 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 7 - Payment of Reported Contributions › Section 1112.

1112. (a) Any employer who without good cause fails to pay any contributions required of him or her or of his or her workers, except amounts assessed under Article 8 (commencing with Section 1126), within the time required shall pay a penalty of 15 percent of the amount of those contributions.
(b) Any employer required to remit payments electronically who without good cause remits those amounts by means other than electronic shall pay a penalty of 15 percent of the amount of those contributions.
(c) Notwithstanding subdivision (b), on and after January 1, 2017, and before January 1, 2019, an employer required to remit payments electronically, excluding employers previously required to remit payments by electronic funds transfer under Section 13021, who remits those amounts within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (b).
(d) The changes made to this section by Chapter 28 of the Statutes of 2014 shall apply on and after July 1, 2014.
(Amended by Stats. 2015, Ch. 222, Sec. 3. (AB 1245) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1112.1.

1112.1. (a)  An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return electronically shall pay a penalty of fifty dollars ($50), in addition to any other penalties imposed by this code.
(b) Notwithstanding subdivision (a), on and after January 1, 2017, and before January 1, 2019, an employer required to file a quarterly return electronically who files a quarterly return within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (a).
(Added by Stats. 2015, Ch. 222, Sec. 4. (AB 1245) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1112.5.

1112.5. (a) Any employer who without good cause fails to file the return and reports required by subdivision (a) of Section 1088 and subdivision (a) of Section 13021 within 60 days of the time required under subdivision (a) of Section 1110 shall pay a penalty of 15 percent of the amount of contributions and personal income tax withholding required by this report. This penalty shall be in addition to the penalties required by Sections 1112 and 1126.
(b) For purposes of subdivision (a), the amount of contributions and personal income tax required by the report of contributions shall be reduced by the amount of any contributions and personal income tax paid on or before the prescribed payment dates.
(c) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
(Amended by Stats. 2014, Ch. 28, Sec. 91. (SB 854) Effective June 20, 2014.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1113.

1113. Any employer who fails to pay any contributions required of him or of his workers, except amounts assessed under Article 8 (commencing with Section 1126), within the time required shall become liable for interest on such contributions at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code from and after the date of delinquency until paid.
(Amended by Stats. 1993, Ch. 31, Sec. 65. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1113.1.

1113.1. An employer who, through an error caused by excusable neglect, makes an underpayment of the amount due on a report of contributions pursuant to subdivision (b) of Section 1088 shall not be liable for penalty or interest under Sections 1112, 1113, 1127 or 1129 if proper adjustment is made at the time of the filing of the quarterly report of contributions and quarterly return, for the same calendar quarter under subdivision (a) of Section 1088 and an explanation of the error is attached to the report or return.
(Amended by Stats. 2010, Ch. 719, Sec. 59. (SB 856) Effective October 19, 2010.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1114.

1114. (a) Any employer who, without good cause, fails to file within 15 days after service by the director of notice pursuant to Section 1206 of a specific written demand therefor, a report of wages of each of his or her workers required by this division, shall pay in addition to other amounts required, for each unreported wage item a penalty of twenty dollars ($20).
(b) Any employer required by this division to file a report of wages of each of his or her workers on magnetic media or other electronic means as prescribed by subdivision (e) or (h) of Section 1088, who, without good cause, instead files a report of wages by means other than electronic, shall pay, in addition to other amounts required, for each wage item a penalty of twenty dollars ($20).
(c) Notwithstanding subdivision (b), on and after January 1, 2017, and before January 1, 2019, an employer required to file a report of wages, excluding employers previously required to file a report of wages under subdivision (e) of Section 1088, who files a report of wages within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (b).
(d) The changes made to this section by Chapter 28 of the Statutes of 2014 shall apply on and after July 1, 2014.
(Amended by Stats. 2015, Ch. 222, Sec. 5. (AB 1245) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1115.

1115. (a) If the director finds that the collection of any contributions will be jeopardized in any case where an employing unit is insolvent, or is delinquent in a substantial amount of contributions due under this division, or is about to discontinue business at any of its known places of business, or the business is of a temporary or seasonal nature, the director may, upon giving the employing unit 10 days’ notice pursuant to Section 1206:
(1) Require payment of contributions with respect to wages paid from the beginning date of the calendar quarter in which notice is given to the date designated in the notice.
(2) Require payment of contributions for reporting periods less than calendar quarters.
(b) As used in this section “reporting period” means that period less than a calendar quarter which is established by the director.
(c) Contributions required under subdivision (a)(1) of this section are due and payable on the date designated in the notice and shall become delinquent if not paid within 10 days of the due date.
(d) Contributions required under subdivision (a)(2) of this section are due and payable on the first day of the reporting period following the close of each reporting period and shall become delinquent if not paid within 10 days of the due date.
(e) The employing unit shall file within the time required for payment of contributions under this section a report or return as required by Section 1088, in the form and containing the information that the director prescribes.
(Amended by Stats. 1994, Ch. 1049, Sec. 11. 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 7 - Payment of Reported Contributions › Section 1116.

1116. (a) (1) Every employing unit except a domestic or foreign corporation or a domestic or foreign limited liability company shall, within 10 days of quitting business, file with the director a final return and report of wages of its workers, in such form and containing such information as the director prescribes.
(2) Every domestic corporation and domestic limited liability company shall, within 10 days of quitting business or within 10 days of the commencement of proceedings to wind up its affairs and voluntarily dissolve, whichever expires the earlier, file with the director a return and a report of wages of its workers, in such form and containing such information as the director prescribes.
(3) Every foreign corporation and foreign limited liability company shall, within 10 days of quitting business or within 10 days of the surrender of its right to engage in business of this state in accordance with Section 2112 and subdivision (d) of Section 2114 of the Corporations Code for foreign corporations or Section 17708.08 of the Corporations Code for foreign limited liability companies, whichever expires the earlier, file with the director a final return and report of wages of its workers, in such form and containing such information as the director prescribes.
(4) As used in this section, “quitting business” does not include any change in the form or membership of an employing unit if before and after such change 50 percent or more of the control of management is held by the same individual, or is held by an individual before death and after the individual’s death by the individual’s estate or heirs.
(b) Contributions with respect to a return required under subdivision (a) are due and payable on the first day of the applicable 10-day period established pursuant to subdivision (a) and shall become delinquent if not paid within 10 days of the due date.
(c) The director for good cause may extend for not to exceed 30 days the time for making a return or paying without penalty or interest any amount required to be paid under this section.
(Amended by Stats. 2012, Ch. 419, Sec. 30. (SB 323) Effective January 1, 2013. Operative January 1, 2014, by Sec. 32 of Ch. 419.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 7 - Payment of Reported Contributions › Section 1117.

1117. If any employer fails to file the annual reconciliation return described in subdivision (e) of Section 1088 or subdivision (j) of Section 13021 on or before 30 days after notice has been given to the employer of his or her failure to file, unless the failure is due to good cause, the employer, in addition to any other penalties imposed by this code, shall pay a penalty of one thousand dollars ($1,000), or 5 percent of the employer and worker contributions required to be reconciled by subdivision (e) of Section 1088, whichever is less.
(Added by Stats. 1994, Ch. 1049, Sec. 13. 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 7 - Payment of Reported Contributions › Section 1119.

1119. The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) to make a payment of an amount required to be paid under this article within 90 days of the date of a notice specifying the amount due. If the amount due is subsequently paid by the Indian tribe, the director shall notify the United States Internal Revenue Service and the United States Department of Labor of the satisfaction of the liability.
(Amended by Stats. 2015, Ch. 303, Sec. 516. (AB 731) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1126.

1126. (a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any information in his or her possession or that may come into his or her possession of the amount of wages paid for employment in the period or periods for which no return or report was filed and upon the basis of the estimate shall compute and assess the amounts of employer and worker contributions payable by the employing unit, adding thereto a penalty of 15 percent of the amount of contributions.
(b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
(Amended by Stats. 2014, Ch. 28, Sec. 93. (SB 854) Effective June 20, 2014.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1126.1.

1126.1. (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or intent to evade this division or authorized regulations, a penalty of one hundred dollars ($100) per nonreported employee shall be added to an assessment issued in accordance with Section 1126.
(b) For purposes of this section, the number of nonreported employees shall be defined as the highest number of employees determined by the department to have been engaged by the employer during any single calendar quarter included in the assessment under Section 1126.
(Added by Stats. 1994, Ch. 1117, Sec. 6. 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 8 - Assessments › Section 1127.

1127. (a) If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he or she may compute the amount required to be paid upon the basis of facts contained in the return or reports or may make an estimate upon the basis of any information in his or her possession or that may come into his or her possession and make an assessment of the amount of the deficiency. If any part of the deficiency is due to negligence or intentional disregard of this division or authorized regulations, a penalty of 15 percent of the amount of the deficiency shall be added to the assessment.
(b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
(Amended by Stats. 2014, Ch. 28, Sec. 94. (SB 854) Effective June 20, 2014.)