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 926-7 - Wages -Inclusions -In General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Wages" includes, but is not limited to, the
							 following types of remuneration for services in employment:
(a) Any payment by an employer, without
						  deduction from the remuneration of, or other reimbursement from an employee,
						  for taxes imposed on the employee.
(b) Amounts in lieu of cash wages which are
						  offset by an employer against a debt due from an employee, or applied against a
						  debt owed to a third party by the employee.
(c) The ordinary rental value to the public
						  of business premises furnished by an employer to an employee for his or her
						  personal use in his or her own separate business in addition to or in lieu of
						  cash wages.
(d) Any deduction from
						  the remuneration due an employee made by an employer to accumulate a
						  contingency reserve to reimburse the employer for a loss or liability resulting
						  from the commission or omission of an act by the employee in the course of his
						  or her employment.
(e) All
						  remuneration paid by an employer for personal services whether or not at the
						  time the payment is made the employer-employee relationship has
						  terminated.
(f) Vacation payments
						  made by or on behalf of an employer to or on behalf of an employee, whether or
						  not the employee takes vacation or receives the payment in lieu of vacation
						  time off, except as provided by Section
						  1265.5 of the code.
(g) Sick pay made by or on behalf of an
						  employer to or on behalf of an employee, except as provided by Sections
						  931,
						  933, and
						  1265.5 of the code, and Sections
						  931-1 and
						  933-1 of these
						  regulations.
(h) Holiday payments
						  made by or on behalf of an employer to or on behalf of an employee, except as
						  provided by Section
						  1265.5 of the code.
(i) Awards of back pay paid by an employer or
						  jointly by the employer and a labor union to an employee pursuant to an order
						  of the National Labor Relations Board, the Agricultural Labor Relations Board,
						  the Equal Employment Opportunity Commission, the Fair Employment and Housing
						  Commission, or an employer's own grievance procedure.
(j) Additional wages or additional overtime
						  compensation paid by an employer to an employee pursuant to the Fair Labor
						  Standards Act or the Walsh-Healey Public Contracts Act, the Davis-Bacon Act or
						  the California Labor Code.
(k) Not
						  less than a minimum wage required by law to be paid to an employee, if the
						  employer does not have records of the amount of wages actually or
						  constructively paid. (See Section
						  926-1 of these regulations for
						  interpretation of "constructively paid.")
(l) Payments by an employer to an individual
						  made as royalty payments for a license to manufacture patented articles, if the
						  employer and the individual have an agreement under which the employer has the
						  right, title, and interest to the patented article in consideration of the
						  individual's employment by the employer and the royalty payments. Royalty
						  payments are not "wages" if the individual has the right, title, and interest
						  in the patent for the article and the employer makes royalty payments to the
						  individual apart from any contract of employment.
1. New
							 section filed 4-13-73; effective thirtieth day thereafter (Register 73, No.
							 15).
2. Amendment of subsections (c), (d) and cross-reference filed
							 11-27-78; designated effective 1-1-79 (Register 78, No. 48).
3.
							 Amendment of subsections (a), (i) and (j) filed 11-20-86; effective thirtieth
							 day thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								926,
								Unemployment Insurance Code.
For the inclusion of tips as "wages," see Sections
								927-1,
								927.5-1,
								986.5-1, and
								987.7-1 of these regulations. For
								the inclusion of the value of meals and quarters as "wages," see Sections
								926-3,
								926-4, and
								926-5 of these regulations. For
								the inclusion of advances against future earnings as "wages," see Section
								926-6 of these regulations.