reglab/statecodes huggingface dataset:
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 801.

801. (a) As used in this section, “nonprofit organization” means any corporation, community chest, fund, or foundation for which services are performed that constitute employment by compulsory coverage under Section 608.
(b) A nonprofit organization may, in lieu of the contributions required of employers, elect to finance its liability for unemployment compensation benefits, extended duration benefits, and federal-state extended benefits coverage under this division by any method of financing coverage that is permitted under Section 803.
(c) Any election under Section 803 of a method for financing coverage under this section shall, upon the written approval of the director, take effect with respect to services performed from and after the first day of the calendar quarter in which the election is filed with the director, and shall continue in effect for not less than five full calendar years. Thereafter the election under Section 803 may be terminated as of January 1 of any calendar year only if the nonprofit organization, on or before the 31st day of January of that year, has filed with the director a written application for termination. The director may for good cause waive the requirement that a written application for termination shall be filed on or before the 31st day of January. In no event shall the director approve any method of financing coverage by an election under Section 803 that would establish any different method of financing coverage for any calendar quarter where an election for coverage made by a nonprofit organization under Section 702.1 elects a method of financing coverage permitted under Section 803.
(d) To the extent permitted by federal law, a nonprofit organization which elects reimbursement financing pursuant to this section and which has a favorable reserve account on the date the election takes effect shall not be liable for the reimbursement of benefits pursuant to the election to the extent that the cost of benefits does not exceed the amount in the reserve account. 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.
(e) Except as inconsistent with the provisions of this section, the provisions of this division and authorized regulations shall apply to any matter arising pursuant to this section.
(Amended by Stats. 1984, Ch. 855, Sec. 1. Effective September 5, 1984.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 801.5.

801.5. To the extent permitted by federal law, a nonprofit organization which before the operative date of this section elected reimbursement financing pursuant to Section 801 and which has a favorable reserve account on the operative date of this section shall not be liable for the reimbursement of benefits pursuant to the election to the extent that the cost of benefits does not exceed the amount in the reserve account. 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. 2. Effective September 5, 1984.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 802.

802. (a) The State of California, any other public entity (as defined by Section 605), or any Indian tribe as described by Section 3306(u) of Title 26 of the United States Code, or any subdivision, subsidiary, or business enterprise wholly owned by that Indian tribe, for which services are performed that do constitute employment under Section 605 may, in lieu of the contributions required of employers, elect to finance its liability for unemployment compensation benefits, extended duration benefits, and federal-state extended benefits with respect to those services by any method of financing coverage that is permitted under Section 803.
(b) An election under Section 803 for financing coverage under this section shall take effect with respect to services performed from and after the first day of the calendar quarter in which the election is filed with the director, and shall continue in effect for not less than two full calendar years, unless the election is canceled by the director pursuant to paragraph (2) of subdivision (h) of Section 803. Thereafter the election under Section 803 may be terminated as of January 1 of any calendar year only if the state or other public entity or Indian tribe, on or before the 31st day of January of that year, has filed with the director a written application for termination. The director may for good cause waive the requirement that a written application for termination shall be filed on or before the 31st day of January. Financing coverage by an election under Section 803 is not valid if it would establish any different method of financing coverage for any calendar quarter where an election for coverage has also been made by the state or other public entity or Indian tribe under any provision of Article 4 (commencing with Section 701) of this chapter.
(c) The director may require from the state and other public entity and Indian tribe, including an agent thereof, employment, financial, statistical, or other information and reports, properly verified, as may be deemed necessary by the director to carry out his or her duties under this division, which shall be filed with the director at the time and in the manner prescribed by him or her.
(d) The director may tabulate and publish information obtained pursuant to this section in statistical form and may divulge the name of the state or other public entity or Indian tribe.
(e) The state and other public entity and Indian tribe, including an agent thereof, shall keep any work records as may be prescribed by the director for the proper administration of this division.
(f) Except as inconsistent with the provisions of this section, the provisions of this division and authorized regulations apply to any matter arising pursuant to this section.
(Amended by Stats. 2017, Ch. 117, Sec. 3. (AB 1695) Effective January 1, 2018.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 803.1.

803.1. Notwithstanding any other provision of this article, if an entity acquires or succeeds to another entity in any manner, the method of reimbursement financing, in lieu of contributions required of employers, elected by the acquiring entity shall apply to all service performed in the employ of the acquiring entity. The acquiring entity shall be liable for the reimbursement of all benefits chargeable to the entity acquired under any method of reimbursement financing elected by the entity acquired, except that this provision shall not apply to the acquisition of, or succession to, less than a total entity if the remainder of the entity partially acquired or succeeded to remains in existence. “Entity” as used in this section means any entity as defined by subdivision (a) of Section 803.
(Added by Stats. 1972, Ch. 833.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 803.2.

803.2. Notwithstanding any other provision of this article, a nonprofit organization which elected reimbursement financing under Section 803 and which has acquired a previously accumulated favorable reserve account under Section 712 or 713 shall be liable for the reimbursement of benefits pursuant to such election for any benefits chargeable to the reserve account and based upon wages paid prior to such election, to the extent that such benefits exceed the previously accumulated favorable reserve account.
(Amended by Stats. 1978, Ch. 2.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 804.

804. The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of any Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) to make a payment or post a bond as required under subdivision (b) of Section 803 within 90 days of the delinquency date of a notice to the tribe specifying the amount due under that subdivision. 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. 514. (AB 731) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 805.

805. An unregistered organization described in Section 608, and which has been determined by the Internal Revenue Service to be exempt under Section 501(a) as an organization described in Section 501(c)(3) of the Internal Revenue Code, may elect reimbursement financing under Section 801 when the director finds that it has good cause for failing to register as an employer under this division. The election under Section 801 shall be from the time the organization became an employer. The organization shall, upon election, be liable for reimbursement of the cost of benefits chargeable to the organization from the time it became an employer. Payment of the cost of benefits shall be as provided in Section 803 except that benefits paid more than 30 days prior to the date of election under Section 801 shall accrue interest as provided in Section 1113. The election under Section 801 shall be subject to all provisions of Section 803.
(Repealed and added by Stats. 1987, Ch. 457, Sec. 8. Effective September 9, 1987.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 5 - Elections for Financing Unemployment Insurance Coverage › Section 806.

806. (a) The department shall give notice, as required by Section 1327, to each public entity, as defined by Section 605, which has elected a method of financing under Section 803 at a single address to be selected by the entity.
(b) The department shall implement subdivision (a) according to the following schedule:
(1) For the State of California, by July 1, 1986.
(2) For all public entities with more than 100 employees, by October 1, 1986.
(3) For all other local public entities, by January 1, 1987.
(Added by Stats. 1985, Ch. 1217, Sec. 4. Effective September 29, 1985.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 821.3.

821.3. As used in this article, “administrator” means the Director of Employment Development.
(Amended by Stats. 1977, Ch. 1252.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 821.4.

821.4. As used in this article, “employing unit” and “school employer” means the governing board of any school district or community college district, any county board of education, any county superintendent of schools, or any personnel commission of a school district or community college district which has a merit system pursuant to any provision of the Education Code, or any instrumentality of the foregoing, or any instrumentality of more than one of the foregoing, which employs one or more employees.
(Added by Stats. 1978, Ch. 2.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 821.5.

821.5. The provisions of Article 3 (commencing with Section 1326) of Chapter 5 of this part relating to filing, determination, and payments of unemployment compensation benefit claims, and all other provisions of this part not inconsistent with this article, shall apply to all claims and matters arising under this article.
(Added by Stats. 1972, Ch. 319.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 822.

822. (a) There is hereby established in the State Treasury the “School Employees Fund.” The School Employees Fund is the successor of the “Classified School Employees Fund.” Moneys received pursuant to Section 823, together with any charges, notices, fees, interest, penalties, assessments, or other revenue, shall be deposited in this fund. All moneys in the fund are hereby appropriated to the administrator without regard to fiscal year for carrying out the purposes of this article, for administrative costs, for making refunds, and for investment through the Surplus Money Investment Fund, with any interest or earnings credited to the School Employees Fund. Funds to be used for administrative costs shall be budgeted and expended in accordance with existing state law.
(b) Notwithstanding any other law, the Controller may use the moneys in the School Employees Fund for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. However, interest shall be paid on all moneys loaned to the General Fund from the School Employees Fund. Interest payable shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which loaned. This subdivision does not authorize any transfer that will interfere with the carrying out of the object for which the School Employees Fund was created.
(Amended by Stats. 2009, 3rd Ex. Sess., Ch. 9, Sec. 20. Effective February 20, 2009.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 826.

826. The administrator of the School Employees Fund shall, based on the total number of covered employees reflected on reports received by March 31, 1978, and by November 30, 1978, and each year thereafter by November 30, make a transfer from available interest earnings pursuant to investments authorized by Section 822 to the Superintendent of Public Instruction or Chancellor of the California Community Colleges to support an Unemployment Insurance Management System and appeals program as set forth in Section 1330 of the Education Code. Such transfers shall be equal to two dollars ($2) per covered employee, less administrative costs of the Superintendent of Public Instruction and the Chancellor of the California Community Colleges, and shall be made by April 30, 1978, and by December 31, 1978, and each year thereafter by December 31, to the Superintendent of Public Instruction or Chancellor of the California Community Colleges, as appropriate, and expended only for the purposes set forth in Section 1330 of the Education Code.
(Amended by Stats. 1978, Ch. 2.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 827.

827. Whenever the unencumbered balance of interest deposited in or earned by the School Employees Fund, after deducting administrative expenses paid or encumbered, exceeds two million dollars ($2,000,000) as of the close of each fiscal year, the unencumbered balance shall be credited as of the close of that fiscal year to the account of each school employer which has a positive balance in the fund, in the proportion that each positive account balance bears to the total of all positive account balances.
(Added by Stats. 1984, Ch. 1018, Sec. 1.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 828.

828. Each school employer shall be responsible for a quarterly local experience charge as set forth below, together with the charges or penalties set by the administrator for administrative indiscretions, including tardiness and error, as well as all costs for benefits and administration resulting from failure to properly cover an employee. The reimbursement for charges shall be delinquent 30 days from the date of notice and if not paid within the time required, the school employer shall pay a penalty of 10 percent of the unpaid amount, plus interest at the adjusted annual rate established pursuant to Section 19521 of the Revenue and Taxation Code from and after the date of delinquency until paid. The local experience charge to be levied against each school employer shall be computed as follows:
Local Experience Charge
(a) The local experience charge rate shall be 10 percent for the first three complete fiscal years of participation in the School Employees Fund.
(b) The local experience charge rate for the fourth fiscal year, and each succeeding fiscal year, shall be determined by dividing the reserve balance at the end of the fiscal year which began 24 months prior to the fiscal year for which the rate is being calculated by the benefits paid for that same prior fiscal year.
The factor derived is the employer’s reserve ratio. If, as of the computation date, the school employer’s reserve ratio equals or exceeds that which appears on any line in column 1 of the following table, but is less than that which appears in column 2 of that table, the local experience charge rate shall be the figure appearing on that same line in column 3 of that table.
(Column 1)
(Column 2)
(Column 3)
Line
Reserve Ratio
Rate
1 ........................ negative
to
1.00
15%
2 ........................ 1.00
to
2.00
10%
3 ........................ 2.00
to
3.00
5%
4 ........................ 3.00
or
more
0%
(c) The rate determined in subdivision (a) or (b) shall be multiplied by the employer’s quarterly benefit charges to compute the local experience charges.
The administrator shall, not later than March 31 of each year, notify each school employer participating in the School Employees Fund of their local experience charge rate for the succeeding fiscal year.
(Amended by Stats. 2005, Ch. 152, Sec. 8. Effective January 1, 2006.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 829.

829. The total amount of the local experience charge computed for each school employer pursuant to Section 828 shall be the amount that the school employer, county superintendent of schools, or empowered entity shall, on behalf of the employers under that jurisdiction, reimburse the School Employees Fund in the State Treasury. However, this amount shall not exceed 1.7 percent of the actual annual wages paid by a school employer in the immediately preceding calendar year as indicated in the four quarterly reports to the department.
(Amended by Stats. 1993, Ch. 854, Sec. 3. Effective January 1, 1994.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 831.

831. There is hereby created a School Employer Advisory Committee of five persons. The committee shall consist of one person appointed by each of the following: the State Superintendent of Public Instruction, Chancellor of the California Community Colleges, Association of School Administrators, California School Business Officials, and the California School Board Association.
All such members shall serve at the pleasure of the appointing power and their only compensation shall be per diem expenses for attending meetings, which shall be a cost of administration of the School Employees Fund. The advisory committee shall select a chairperson and meet at least semiannually with the administrator to consider and recommend improvements concerning the administration of this article.
(Added by Stats. 1978, Ch. 947.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 3 - Scope or Coverage › ARTICLE 6 - Financing Unemployment Insurance Coverage for Public School Employees › Section 832.

832. The administrator shall at least annually calculate, as of the close of and for the immediately preceding fiscal year, the experiences of school employers relative to usage of the Unemployment Fund. The calculations shall include tabulations on the experience of each school employer in relation to the expenditures from and the income to the School Employees Fund from the wages paid by the employer. All school employers shall be listed and ranked by ratio of use. The report shall contain comments and recommendations on improvements to the administration, enforcement, and financing of the provisions relative to this article. The report by the administrator on the above shall be made each year to the affected school employer and governing board thereof prior to March 31.
The administrator shall develop experience relationships on all benefits paid to employees via the School Employees Fund and on school employers’ experience related to use and exposure. Data shall relate to numbers of employees and types of programs and shall be calculated as of the close of and for the immediately preceding fiscal year. A report by the administrator on the above shall be made each year to the Legislature prior to March 31 containing comments and recommendations on improvement to administration, enforcement and financing of the provisions relative thereto.
(Amended by Stats. 2002, Ch. 29, Sec. 8. 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 1 - Definitions › Section 902.

902. “Computation date” means the close of business on June 30th, of each calendar year for the purpose of establishing contribution rates for the next succeeding calendar year.
(Amended by Stats. 1957, Ch. 1184.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 1 - Definitions › Section 904.

904. “Net balance of reserve” means the excess, if any, of credits required to be made to any employer’s account over the charges against that account as of any computation date.
(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 1 - Definitions › Section 905.

905. “Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.
(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 1 - Definitions › Section 906.

906. “Contributions paid on his own behalf” means:
(a) All contributions paid under this part to the Unemployment Fund on behalf of an employer with respect to wages paid by him on or before the computation date for any rating period, which have been paid on or before the end of the calendar month next succeeding such computation date.
(b) Any additional amount of contributions paid under this part to the Unemployment Fund on behalf of an employer with respect to wages paid by him on or before the computation date for any rating period, which have been assessed pursuant to Section 1036 and have been paid before the delinquent date for the calendar quarter in which he is given notice of the assessment pursuant to Section 1036.
(c) Any additional contributions paid pursuant to Section 976.5.
(Amended by Stats. 1989, Ch. 1146, Sec. 2.)
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 926.

926. Except as otherwise provided in this article “wages” means all remuneration payable to an employee for personal services, whether by private agreement or consent or by force of statute, including commissions and bonuses, and the reasonable cash value of all remuneration payable to an employee in any medium other than cash.
(Amended by Stats. 1971, Ch. 1107.)
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 926.5.

926.5. “Wages” also means all remuneration payable for personal services, as specified in Section 926, when the legal obligation for the payment of such wages is assumed by an employer specified in Section 678, and the first or prior employer for whom the personal services were originally performed is relieved of the legal obligation for the payment of such remuneration.
(Added by Stats. 1971, Ch. 873.)
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 927.

927. “Wages” also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer pursuant to Section 6053(a) of the Internal Revenue Code.
The changes in law made in this section by Chapter 1461 of the Statutes of 1985 shall apply with respect to wages earned on and after January 1, 1986, in conformity with the provisions of federal law.
(Amended by Stats. 1986, Ch. 4, Sec. 1. Effective February 5, 1986.)
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 928.

928. Unless otherwise specifically provided, the definitions and qualifications of deferred compensation plans shall be determined for purposes of this part in accordance with Subchapter D (commencing with Section 401) of Chapter 1 of Subtitle A of the Internal Revenue Code. When applying the Internal Revenue Code for the purposes of this part, any reference to regulations of the Internal Revenue Service shall not apply if the Employment Development Department has adopted and issued regulations on this subject. In the absence of regulations issued by the Employment Development Department, regulations issued under the Internal Revenue Code shall govern the interpretation of this part.
(Added by Stats. 1986, Ch. 847, Sec. 1.)
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 928.5.

928.5. “Wages” also includes all of the following:
(a) Any employer contributions under a qualified cash or deferred arrangement, as defined by Section 401(k) of the Internal Revenue Code, to the extent the amount is excluded from the gross income of the employee under Section 402(e)(3) of the Internal Revenue Code.
(b) Any amount treated as an employer contribution under a state pickup plan as defined by Section 414(h)(2) of the Internal Revenue Code, only if the payments are made pursuant to a salary reduction arrangement.
(c) Any amount deferred under a nonqualified deferred compensation plan shall be taken into account, for purposes of this article, on the later of the following:
(1) When the services are performed.
(2) When there is no substantial risk of forfeiture of the right to the amount.
(d) Any amount taken into account as “wages” by reason of subdivision (c), and the income attributable thereto, shall be taxed only once and shall not thereafter be treated as “wages” for purposes of this article.
(e) For the purposes of this section, the term “nonqualified deferred compensation plan” means any plan or arrangement for deferral of compensation other than a plan described under Section 934.
(Amended by Stats. 1997, Ch. 611, Sec. 107. Effective October 3, 1997.)
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 928.7.

928.7. “Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.
(Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.)
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 929.

929. “Wages” does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulations.
(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 2 - Wages, the Basis of the Contribution › Section 930.

930. “Wages” does not include remuneration in excess of seven thousand dollars ($7,000) paid to an individual by an employer during any calendar year, with respect to employment.
(Amended by Stats. 1984, Ch. 1275, Sec. 1. 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 2 - Wages, the Basis of the Contribution › Section 930.1.

930.1. For the purpose of determining whether an employer has paid remuneration with respect to employment in excess of the limitation prescribed by Section 930 to an individual during any calendar year, the remuneration shall be deemed to include any remuneration paid to the individual by the employer for services constituting employment under the unemployment compensation law of another state which the employer has reported to the other state as wages for contribution purposes. As used in this section, “remuneration” does not include the remuneration of the type described in Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, and 938.3 when paid by the employer in another state.
(Amended by Stats. 1986, Ch. 847, Sec. 2.5.)
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 930.5.

930.5. If an employer during any calendar year acquires substantially all the property used in a trade or business of another employer, or used in a separate unit of a trade or business of the other employer, and immediately after the acquisition employs in his or her trade or business an individual who immediately prior to the acquisition was employed in the trade or business of the employer from whom the property was acquired, then, for the purpose of determining whether the acquiring employer has paid remuneration with respect to employment in excess of the limitation prescribed by Section 930, or the limitation prescribed by Section 985, to the individual during the calendar year, any remuneration with respect to employment paid to the individual by the employer from whom the property was acquired during the calendar year and prior to the acquisition shall be considered as having been paid by the acquiring employer. As used in this section, “remuneration” does not include the remuneration referred to in Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, and 938.3.
(Amended by Stats. 1986, Ch. 847, Sec. 3.)
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 931.

931. “Wages” does not include the amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any payment, made to or on behalf of an employee or any of his or her dependents under a plan or system established by an employer which makes provision for his or her employees generally, or for his or her employees generally and their dependents, or for a class or classes of his or her employees, or for a class or classes of his or her employees and their dependents, on account of any of the following:
(a) Sickness or accident disability, but in the case of payments made to an employee or any of his or her dependents, this subdivision shall exclude from “wages” only those payments which are received under a workers’ compensation law.
(b) Medical or hospitalization expenses in connection with sickness or accident disability.
(c) Death.
(Amended by Stats. 1986, Ch. 847, Sec. 3.5.)
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 931.5.

931.5. (a) Except for Part 2 (commencing with Section 2601) of this division and Division 6 (commencing with Section 13000), any third party which makes a payment included in the term “wages” solely by reason of subdivision (a) of Section 931 shall be the employer with respect to those wages unless the third-party payer notifies the last employer, who is a member of the plan and for whom the services were performed, within 15 days of payment, and provides all of the following information to that last employer:
(1) The name and social security account number of the recipients of the wages paid pursuant to subdivision (a) of Section 931.
(2) The amount of gross wages paid pursuant to subdivision (a) of Section 931.
(b) The special rule prescribed by this subdivision applies to the payment of sick pay made by a third-party payer, such as an insurer, under a contract of insurance pursuant to a multiple employer plan that is obligated to make payments for sick pay to employees of participating employers. If the third-party payer provides the plan with the notification required by subdivision (a) within the time required, the plan, not the third-party payer, shall be treated as the employer under subdivision (a). If within six business days after receipt of the notification the plan similarly notifies the last employer for whom the services are performed, and who is a plan member, that employer, not the plan, shall be required to report and pay the contributions due with respect to the wages.
(c) The employer, as determined by subdivision (a) or (b), shall pay contributions, required by this part, except as provided in Sections 984 and 986, and shall comply with the requirements of subdivision (a) of Section 1088.
(d) When an employer receives the notification prescribed in subdivision (a) or (b), the wages described therein shall be deemed paid when the notice is received.
(e) The director shall not make an assessment pursuant to Section 1126, 1127, or 1137 to assess employee contributions required by Sections 984 and 13020 on third-party sick pay as described in subdivision (a) for the period from January 1, 1987, through the date on which this subdivision became effective.
(f) Except as provided by Section 1176 and Section 19301 of the Revenue and Taxation Code, no refunds may be made for employee contributions required by Sections 984 and 13020 paid on third-party sick pay as described in subdivision (a) for the period from January 1, 1987, through the date on which this subdivision became effective.
(Amended by Stats. 2002, Ch. 29, Sec. 9. 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 2 - Wages, the Basis of the Contribution › Section 933.

933. “Wages” does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer.
(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 2 - Wages, the Basis of the Contribution › Section 934.

934. “Wages” does not include any payment made to, or on behalf of, an employee or his or her beneficiary:
(a) From or to a trust described in Section 401(a) of the Internal Revenue Code which is exempt from tax under Section 501(a) of that code at the time of the payment, unless the payment is made to an employee of the trust as remuneration for services rendered as an employee and not as a beneficiary of the trust.
(b) Under or to an annuity plan which, at the time of the payment, is a plan described in Section 403(a) of the Internal Revenue Code.
(c) Under a simplified employee pension, as defined in Section 408(k)(1) of the Internal Revenue Code, other than any contributions described in Section 408(k)(6) of the Internal Revenue Code.
(d) Under a simple retirement account, as described in Section 408(p) of the Internal Revenue Code, other than any elective contributions under Section 408(p)(2)(A)(i) of the Internal Revenue Code.
(e) Under or to an annuity contract described in Section 403(b) of the Internal Revenue Code, other than a payment for the purchase of the contract which is made by reason of a salary reduction agreement, whether evidenced by a written instrument or otherwise.
(f) Under or to an exempt governmental deferred compensation plan, as defined in Section 3121(v)(3) of the Internal Revenue Code.
(g) To supplement pension benefits under a plan or trust described in any of the foregoing provisions of this section to take into account some portion or all of the increase in the cost of living, as determined by the Secretary of Labor, since retirement, but only if the supplemental payments are under a plan which is treated as a welfare plan under Section 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974.
(Amended by Stats. 1997, Ch. 611, Sec. 108. Effective October 3, 1997.)
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 935.

935. “Wages” does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under Section 3101 of the Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor, as defined in subsection (g) of Section 3121 of the Internal Revenue Code.
(Amended by Stats. 1986, Ch. 847, Sec. 7.)
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 936.

936. “Wages” does not include remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business, except that this section shall not apply to remuneration paid for domestic service in a private home or in a local college club or local chapter of a college fraternity or sorority.
(Amended by Stats. 1978, Ch. 2.)
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 937.

937. “Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.
(Repealed and added by Stats. 1986, Ch. 847, Sec. 9.)
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 938.

938. (a) “Wages” does not include any payment or series of payments by an employer to an employee or any of his or her dependents which is paid:
(1) Upon or after the termination of an employee’s employment relationship because of death or retirement for disability, and
(2) Under a plan established by the employer which makes provision for his or her employees generally or a class or classes of his or her employees, or for the employees or class or classes of employees and their dependents.
(b) This section shall not apply to any payment or series of payments which would have been paid if the employee’s employment relationship had not been terminated as prescribed by this section.
(Amended by Stats. 1986, Ch. 847, Sec. 10.)
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 938.3.

938.3. “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following:
(a) An educational assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 127 of the Internal Revenue Code.
(b) A dependent care assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 129 of the Internal Revenue Code.
(c) Any benefit provided to or on behalf of an employee if at the time the benefit is provided it is reasonable to believe that the employee will be able to exclude the benefit from income under Section 74(c), 117, or 132 of the Internal Revenue Code.
(d) Any benefit under a cafeteria plan, as described in Section 125 of the Internal Revenue Code, if the benefit is excludable from wages pursuant to any other provision of this article, except Section 930.
(Amended by Stats. 1988, Ch. 647, Sec. 3.)
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 938.4.

938.4. “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).
(Added by Stats. 2011, Ch. 17, Sec. 4. (AB 36) Effective April 7, 2011.)
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 938.5.

938.5. “Wages” does not include any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training, annual training, or emergency state active duty.
(Added by Stats. 1983, Ch. 218, Sec. 1.)
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 938.7.

938.7. “Wages,” does not include any payment made by an employer to a survivor, or the estate of a former employee, after the calendar year in which the employee died.
(Added by Stats. 1985, Ch. 37, Sec. 1. Effective May 7, 1985.)
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 939.

939. Types of payments excluded from the definition of wages by Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7 shall be excluded from the definition of wages only during the time that the respective type or types of payments set forth in those sections are similarly excluded from the definition of wages contained in the Federal Unemployment Tax Act.
(Amended by Stats. 1986, Ch. 847, Sec. 13.)