reglab/statecodes huggingface dataset:
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 929-1 - Allowance for Traveling, Automobile, and Other Business Expenses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Wages" does
						  not include the actual amount of traveling, automobile and other required or
						  necessary business expenses incurred by an employee in connection with his
						  employment; provided however, that the employee shall maintain such reasonable
						  records as will enable him to account to his employer for the amount of the
						  expenses actually incurred by him and that the employer shall keep such
						  reasonable records as will show the portions of the total amount which
						  represent respectively expenses and remuneration for services.
(b) If proper records are maintained, an
						  expense may be allowed either where the employer pays the employee a gross sum
						  out of which the employee pays his expenses, or where the employee expends his
						  own funds and is reimbursed by the employer.
(c) The accounting between the employee and
						  his employer shall be accomplished for periods not greater than a calendar
						  quarter and not less often that once each quarter so the employer may have
						  knowledge of that portion of the payment which is remuneration for personal
						  services for the purpose of properly preparing the quarterly contribution and
						  earnings returns.
(d) Nothing
						  herein shall preclude a reasonable flat daily, weekly, monthly, or other
						  periodic allowance to cover traveling and similar expenses actually incurred
						  and not in fact remuneration for services performed. Where the employer
						  computes expenses on a fixed flat allowance basis, the employer shall, at all
						  times, be prepared to substantiate the amount claimed to be expense items and
						  to show that no part of it represents additional remuneration for employment. A
						  statement of expenses by the employee shall constitute a rebuttable presumption
						  that the employer has complied with this section.
(e) Allowance for automobile expense may be
						  computed on any one of the following bases:
(1) The actual expense incurred, if the
						  records show the actual expenditures for fuel and other automobile
						  expense.
(2) A reasonable fixed
						  mileage rate, if the records show the actual miles traveled by the employee in
						  the employer's business.
(3) A
						  reasonable flat periodic allowance, if the employer substantiates the
						  reasonableness of the computation at the request of the
						  department.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 929-2 - Allowance for Rental of Space and Equipment and Cost of Supplies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Wages" does
						  not include the reasonable rental value of land or building space or equipment,
						  or the actual cost of supplies and materials, furnished by an employee to his
						  employer, if the employer:
(1) Maintains a
						  record of the portion of gross remuneration paid as rental or for supplies and
						  materials and the portion of gross remuneration paid as wages.
(2) Substantiates the reasonableness of
						  rental charges and the actual cost of supplies and materials at the request of
						  the department.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 929-3 - Period Allowable for Offset of Expenses Against Wages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If an employee incurs expenses which are allowable
							 exclusions from wages under Section
							 929-1 or
							 929-2 of these regulations but
							 does not receive reimbursement from his employer for such expenses, excesses of
							 expenses over wages in any calendar quarter may be offset against wages in
							 subsequent calendar quarters of the same calendar year, but they may not be
							 carried over and offset against wages in any subsequent calendar year. If such
							 expenses exceed wages in the last calendar quarter of a calendar year, or the
							 last calendar quarter in which an employee is employed, the employee's wages
							 for the entire year may be recomputed by deducting the total expenses for the
							 year from the total wages for the year and thereafter the corrected net wages
							 for each calendar quarter may be computed according to the length of employment
							 in each such calendar quarter.
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								929
								and
								1088,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 929-4 - Burden of Proof of Substantiating Expenses or Allowances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Regardless of any of the methods described in
							 Sections 929-1,
							 929-2, and
							 929-3 of these regulations which
							 are used in computing expenses or allowances, the burden of proof shall be
							 entirely upon the employer to establish the correctness of the expenses or
							 allowances to the satisfaction of the department. Unless it can be established
							 to the satisfaction of the department that the amount claimed represents only
							 actual reimbursement for required or necessary expenses incurred in the course
							 of the worker's employment, all or any part of the amount claimed may be
							 disallowed.
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								929,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › 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 - Limitation on Amount of Taxable Wages. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Amendment filed 9-5-61; designated effective 9-15-61
							 (Register 61, No. 18).
3. Repealer filed 12-22-69; designated
							 effective 1-1-70 (Register 69, No. 52).
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 930.5-1 - Limitation on Amount of Taxable Wages - Application to Acquiring Employer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The following
						  definitions apply to terms used in Section
						  930.5 of the code:
(1) "Acquiring employer" means an employing
						  unit which qualifies as an employer as defined in Article 3 (commencing with
						  Section 675) of Chapter 3 of Part 1 of
						  Division 1 of the code under any of the following circumstances:
(A) Prior to the date of
						  acquisition.
(B) In the calendar
						  quarter in which the acquisition occurred.
(C) During the calendar quarter immediately
						  succeeding the calendar quarter in which the acquisition
						  occurred.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 931-1 - Wages -Employers' Plans Providing for Payments to Employees on Account of Sickness, Accident Disability, Medical or Hospitalization Expense in Connection with Sickness or Accident Disability, or Death

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A plan or system established by an
						  employer may provide for any one or more of the benefits specified by Section
						  931 of the code. Payments for any
						  such benefits under a plan or system established by an employer solely for the
						  benefit of the dependents of his employees are not excluded from "wages" under
						  Section 931 of the code.
(b) A plan or system established by an
						  employer for payment of benefits pursuant to Section
						  931 of the code shall:
(1) Provide that payment shall be made under
						  conditions designated in the plan.
(2) Specify the amount of the payment or the
						  formula by which the amount of payment is computed, and the duration of
						  benefits.
(3) Specify the standards
						  to be used in determining the eligibility of the beneficiary, such as length of
						  service, salary, classification or occupation of an employee, and such other
						  standards as the employer may establish to determine the eligibility of
						  dependents of an employee.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 932-1 - Wages -Retirement Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Change without regulatory effect repealing Section
							 932-1 filed 5-26-89 (Register 89,
							 No. 25).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								932,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 933-1 - Wages -Disability Payments. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 4-13-73; effective thirtieth day thereafter (Register 73, No.
							 15).
2. Amendment of NOTE filed 11-21-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
3. Repealer filed 7-23-96;
							 operative 8-22-96 (Register 96, No. 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								933,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 936-1 - Wages -Payments Other Than Cash for Service Not in the Course of the Employer's Trade or Business. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 4-13-73; effective thirtieth day thereafter (Register 73, No.
							 15).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
3. Repealer filed 7-23-96;
							 operative 8-22-96 (Register 96, No. 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								936,
								Unemployment Insurance Code.
For circumstances under which cash remuneration for
								service not in the course of the employer's trade or business is "wages," see
								Section 640-1 of these regulations.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 937-1 - Wages -Stand-By Payments Made to an Employee over 65 Years of Age. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 4-13-73; effective thirtieth day thereafter (Register 73, No.
							 15).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
3. Change without regulatory
							 effect repealing Section
							 937-1 filed 5-26-89 (Register 89,
							 No. 25).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								937,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 976.7-1 - Balancing Account Tax Rate -Agricultural Labor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No.
							 50). For former history, see Register 76, No. 6.
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								976.7,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 982-1 - Period When Reserve Account Is Subject to Benefit Charges. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 8-5-60; designated effective 8-15-60 (Register 60, No.
							 17).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
3. Repealer filed 7-23-96;
							 operative 8-22-96 (Register 96, No. 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								982
								and
								3702,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 985-1 - Limitation on Amount of Taxable Wages -Disability Insurance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Remuneration for services which are subject to the
							 unemployment insurance law of another jurisdiction shall not be included in
							 determining the application of the limitation on taxable wages for disability
							 insurance purposes as prescribed in Section
							 985 of the code.
1. New
							 section filed 12-22-69; designated effective 1-1-70 (Register 69, No.
							 52).
2. New NOTE filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								985,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 986-1 - Employee Deductions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Contributions from employees at the rates prescribed
							 in the code shall be deducted by the employer from wages paid to the employee
							 at the time such wages are paid and shall be transmitted to the department by
							 the employer, in addition to his own contributions, in accordance with the code
							 and these regulations. Deductions for employee contributions shall not be made
							 before the day on which the employing unit qualifies as subject to the
							 provisions of the code. Where an employee is paid daily, weekly, biweekly, or
							 upon a piece-time or other basis for services performed by him during a
							 calendar month, the employer may elect to deduct the contribution required of
							 such employee at one time during such month.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								986,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 986-2 - Statement of Employee Deductions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All employers subject to the provisions
						  of the code shall furnish to each of their employees a periodic written
						  statement in a form suitable for retention by the employee, covering all wages
						  paid by him to the employee and all deductions therefrom made in accordance
						  with the requirements of the code. Each statement shall cover a calendar year,
						  or one, two, three, or four calendar quarters, whether or not within the same
						  calendar year, and shall show the name of the employer, the name of the
						  employee, the period covered by the statement, the total amount of wages paid
						  within such period and the amount of the contributions which have been
						  withheld. Such statement shall be furnished to the employee not later than the
						  last day of the second calendar month following the period covered by the
						  statement, except that if the employee leaves the employ of the employer, the
						  final statement shall be furnished on the day on which the last payment of
						  wages is made to the employee.
(b)
						  The employer may, at his option, furnish such a statement to any employee at
						  the time of each payment of wages to the employee during any calendar quarter
						  in lieu of the statement covering such quarter and in such case, the statement
						  may show the date of payment of the wages, in lieu of the period covered by the
						  statement.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								986,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 986.5-1 - Basis for Employers to Estimate Tips Received by Workers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 2-21-78 as an emergency; effective upon filing (Register 78, No.
							 8).
2. Certificate of Compliance filed 5-8-78 in the week of
							 Register 78, No. 8. Printed in Register 78, No. 39 for technical
							 reasons.
3. Amendment of NOTE filed 11-20-81; effective thirtieth
							 day thereafter (Register 81, No. 47).
4. Change without regulatory
							 effect repealing section filed 11-7-95 pursuant to section
							 100, title 1, California Code of
							 Regulations (Register 95, No. 45).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								986.5,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 987.7-1 - Contents of Statement Given to Employee. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 2-21-78 as an emergency; effective upon filing (Register 78, No.
							 8).
2. Certificate of Compliance filed 5-8-78 in the week of
							 Register 78, No. 8. Printed in Register 78, No. 39 for technical
							 reasons.
3. Repealer filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305.1
								and
								306.1,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 991(a)-1 - Erroneous Payments to Another State or Federal Government Agency. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 12-18-78; effective thirtieth day thereafter (Register 78, No.
							 50).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								991,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 3 - CONTRIBUTION RATES › Section 991(b)-1 - Erroneous Payments to Admitted Disability Insurers, Trustees Administering a Voluntary Plan, Self-Insured Plans and Other Agencies of State and Federal Government. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 12-18-78; effective thirtieth day thereafter (Register 78, No.
							 50).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								991,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1026-1 - Experience Rating Chargebacks for Joint Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For the purpose of determining future
						  rates of employer contributions, benefits paid on the basis of wages reported
						  under the provisions of Sections
						  1096,
						  1097 and
						  1098 of the code for employment as
						  to which the employment risk of all employers so reporting is found by the
						  department to be virtually the same, shall be charged as provided herein. The
						  provisions of any other section of these regulations, insofar as there may be
						  conflict with this section, shall not be applicable to the charging of
						  benefits.
(b) Benefits referred to
						  in subsection (a) of this section shall be charged to a special account in the
						  name of the reporting agent. Benefits so charged shall be allocated to the
						  individual accounts of employers reporting through such agent in the proportion
						  that the wages reported by each such employer through the agent bears to the
						  total wages reported through such agent. Such allocation shall be made on the
						  basis of wages reported through the agent for the allocation period of six
						  calendar quarters preceding the last previous computation date.
(c) If the allocation period provided herein
						  would not distribute among any group of employers reporting through such an
						  agent, benefit charges in sufficiently close relationship to the amounts of
						  wages upon which benefits were computed, the department may prescribe that
						  there shall be applied such other allocation periods as may be determined will
						  more closely relate such benefit charges to the wages upon which the benefits
						  were computed.
(d) Notwithstanding
						  the termination of the agency relationship as to any such employer, benefits
						  shall be allocated to his account under this regulation so long as the current
						  allocation period includes any calendar quarter during which such employer was
						  a party to the agency relationship.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1026,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1029-1 - Cancellation of Reserve Account

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a reserve account canceled in accordance with
							 Section 1029 of the code is subsequently
							 determined by the Department to have been canceled in error, it shall be
							 reinstated.
EXAMPLE: An employer notifies the Department that he
							 or she has ceased to pay wages. After three consecutive years the reserve
							 account is canceled. Subsequent to the cancellation, the Department determines
							 wages were paid during the three-year period. In this case the reserve account
							 was canceled in error and must be reinstated.
1. New
							 section filed 7-18-97; operative 8-17-97 (Register 97, No.
							 29).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1029,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1030(a)-1 - Method of Filing Requests for Ruling Pursuant to Section 1030(a) of the Code

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every
						  request for ruling by an employer under section
						  1030(a) of the
						  code shall relate to a single claimant, shall be filed with the field office of
						  the department in which the claim was filed as instructed on the notice of
						  claim filed which is mailed to the employer by the department, and shall
						  contain the following:
(1) The name, address,
						  telephone number, and California account number of the employer.
(2) The claimant's name and social security
						  account number.
(3) The effective
						  date of the claim (if available).
(4) The date of separation from
						  employment.
(5) Facts relating to
						  the reason for or the circumstances resulting in the claimant's separation
						  where any of the following is alleged:
(A)
						  That he or she voluntarily left his or her employment without good
						  cause.
(B) That he or she was
						  discharged for misconduct connected with his or her work.
(C) That he or she was a student employed on
						  a temporary basis and whose employment began within, and ended with his or her
						  leaving to return to school at the close of, his or her vacation
						  period.
(D) That he or she left the
						  employer's employ to accompany or join his or her spouse, registered domestic
						  partner or a person to whom marriage is imminent at a place from which it is
						  impractical to commute to such employment, to which a transfer of the claimant
						  by the employer is not available.
(E) That he or she voluntarily left his or
						  her employment without notification to the employer of the reasons
						  therefor.
(F) That he or she was
						  discharged or quit his or her employment as a result of an irresistible
						  compulsion to use or consume intoxicants, including alcoholic
						  beverages.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1032.5-1 - Required Form and Method of Filing Requests for Ruling Pursuant to Section 1032.5 of the Code

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every
						  request for ruling by an employer under Section
						  1032.5 of the code shall relate to
						  a single claimant, shall be filed with the field office of the department in
						  which the claim was filed, and shall contain the following:
(1) The name, address, telephone number, and
						  employer account number of the employer.
(2) The claimant's name and social security
						  account number.
(3) The effective
						  date of the claim (if available).
(4) Facts disclosing that the claimant is
						  rendering services for the employer in less than full-time work, and that he or
						  she has continuously, commencing in or prior to the beginning of the base
						  period, rendered services for the employer in such less than full-time
						  work.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1034-1 - Protest of Benefit Charges

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Adjustment of data or matters contained
						  in the statements provided for in Section
						  1033 of the code shall originate
						  with the mailing of such statements and the filing of a written protest thereto
						  by an employer.
(b) Such protest
						  shall include the employer's account number and shall specify the item or items
						  to which exception is taken. If exception is taken to the accuracy of any
						  amount shown on the statement of experience rating account, the protest should
						  include a reference to and a reconciliation with the pertinent quarterly
						  contribution reports previously filed by the employer, or statements furnished
						  by the department. With respect to items representing benefits paid and charged
						  to his account, the employer shall set forth the following information:
(1) Name of claimant.
(2) Claimant's social security
						  number.
(3) Date on which the
						  initial claim for benefits was filed (as shown on the statement).
(4) Amount of charges protested, and if known
						  to the employer the week or weeks to which such charges relate.
(5) Amount of wages earned, stated by
						  calendar quarters, protested.
(6)
						  Full grounds for protest.
(7) A
						  certification by the employer that either (A) he was not notified of the
						  claimant's eligibility for benefits, or (B) the benefit charges shown on the
						  statement are not in accordance with a determination by the department or a
						  decision on an appeal in respect to such benefits.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1036-1 - Correction of Statement. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No.
							 17).
2. Amendment filed 9-5-61; designated effective 9-15-61
							 (Register 61, No. 18).
3. Amendment filed 11-20-81; effective
							 thirtieth day thereafter (Register 81, No. 47).
4. Repealer filed
							 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1036,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 4 - RESERVE ACCOUNTS › Section 1036-2 - Correction of Duplicate Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If an employer has reported wages and paid
							 contributions under two or more accounts with separate contribution rates, the
							 department shall combine the accounts, compute the corrected contribution rate,
							 and give notice of the correction to the employer, pursuant to Section
							 1036 of the code, prior to the
							 expiration of the rating period to which the corrected contribution rate
							 applies. The contribution rates for rating periods which have expired are
							 final. If contributions are due with respect to additional unreported wages for
							 rating periods which have expired, the contributions shall be paid at the rate
							 applicable to the expired rating period. No refund, credit, or assessment with
							 respect to wages previously reported for the expired rating periods shall be
							 based solely on the employer's use of two or more accounts with separate
							 contribution rates.
1. New
							 section filed 8-5-60; designated effective 8-15-60 (Register 60, No.
							 17).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1036,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 5 - TRANSFER OF RESERVE ACCOUNTS › Section 1051-1 - Reserve Account Transfer -Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An acquisition of a business as used in
						  Sections 1051 and
						  1052 of the code occurs through:
(1) Purchase,
(2) Merger,
(3) Lease,
(4) Except as provided in Section
						  135.1 of the code, any other
						  transaction that causes substantially all property used in a business by one
						  employer to be obtained by another employer.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 5 - TRANSFER OF RESERVE ACCOUNTS › Section 1051-2 - Reserve Account Transfer -Severable Portion Application. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1051,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 5 - TRANSFER OF RESERVE ACCOUNTS › Section 1052-2 - Reserve Account Transfer -Disapproval. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1052,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 5 - TRANSFER OF RESERVE ACCOUNTS › Section 1053-1 - Reserve Account -Reacquisition by Predecessor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In the event application for transfer of reserve
							 account is not made by the successor within the 90-day period provided for in
							 Section 1051 of the code, the predecessor
							 upon reentering business may reacquire that portion of the reserve account not
							 transferred to the successor upon making proper application after said 90-day
							 period but prior to the cancellation of the reserve account as provided in
							 Section 1029 of the
							 code.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1053,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 5 - TRANSFER OF RESERVE ACCOUNTS › Section 1060-1 - Reserve Account Transfer -Effective Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Effective date of the transfer" means the date on
							 which an acquisition occurs pursuant to Section
							 1051 of the
							 code.
1. New
							 section filed 8-5-60; designated effective 8-15-60 (Register 60, No.
							 17).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day
							 thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1060,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1085-1 - Identification of Employees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Amendment filed 8-4-92; operative 9-3-92 (Register 92, No.
							 32).
3. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1085,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1085-2 - Required Work Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Each employing unit shall establish and maintain records with respect to each
						  worker performing services for it which shall indicate:
(1) The period covered by the pay
						  period.
(2) For each worker:
(A) His or her name;
(B) Social security number;
(C) The date on which he or she was hired,
						  rehired, or returned to work after temporary lay-off, and the last date when he
						  or she performed any services;
(D)
						  The place of his or her work which shall be shown in accordance with such forms
						  and instructions as the department may approve.
(3) The remuneration paid to each worker for
						  each pay period, showing separately:
(A) Money
						  paid;
(B) Cash value of all other
						  remuneration received from the employing unit;
(C) Special payments in cash or kind for
						  services other than those rendered exclusively in a given pay period such as
						  annual bonuses, gifts, prizes, etc., showing the nature of such payments and
						  the period during which the services were performed for which such special
						  payments were made.
(4)
						  All disbursement records which show payments to anyone who performed
						  services.
(5) Such other
						  information as may be necessary to enable the employing unit to determine the
						  worker's total remuneration earned in each week.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1085-3 - Maintenance of Records by Out-of-State Employing Units. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No.
							 30).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1085,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1085-5 - Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The burden of proof shall rest with an employing unit
							 which employs any individual during any calendar year but which considers
							 itself not an employer subject to the code to establish that it is not an
							 employer subject to the code by proper records, including a record of the
							 identity of the employees, number of employees employed during each week, and
							 the particular days of each week on which services have been
							 performed.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1085,
								Unemployment Insurance Code.
California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 4 - CONTRIBUTIONS AND REPORTS › Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1086-1 - Reports with Respect to Location and Nature of Activity. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 8-5-60; Appeal filed with Calif. Unemployment Ins. Appeals Board;
							 section refiled 3-17-61, designated effective 3-27-61 (Register 61, No.
							 6).
2. Amendment filed 2-8-74; effective thirtieth day thereafter
							 (Register 74, No. 6).
3. Repealer filed 11-20-81; effective
							 thirtieth day thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								306 and
								2602, Unemployment Ins. Code.
								Reference: Sections
								320 and
								1086, Unemployment Ins.
								Code.