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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1086-2 - Reports with Respect to Location and Nature of Activity -Employers Subject to Personal Income Tax Withholding but Not Subject to Coverage Under Code. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 2-8-74; effective thirtieth day thereafter (Register 74, No.
							 6).
2. Repealer filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No. 47).
Note: Authority cited: Section
								1086,
								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 1088-1 - Filing of Reports, Returns, and Payroll Tax Deposits with Payment of Taxes -General

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Except as provided in subdivisions (e) through (h), each employer shall file
						  with the department a report of contributions (payroll tax deposit), a report
						  of wages (quarterly wage and withholding report), and an annual reconciliation
						  return of the employer and employee contributions required by Article 3
						  (commencing with Section
						  976) of Chapter 4 of Part 1 of
						  Division 1 of the code, and the withheld personal income tax due as required by
						  Chapter 2 (commencing with Section
						  13020) of Division 6 of the code
						  based upon wages paid with respect to all establishments maintained within this
						  state and computed in accordance with the code and these regulations on such
						  forms and in such formats as the department may provide or approve and in
						  accordance with the code and these regulations. The department shall not
						  approve forms or formats that are not suitable for processing by the optical
						  character reader or other processing methods used by the department. Failure to
						  receive report and return forms shall not relieve the employer from his or her
						  responsibility for filing the required reports and returns.
Employers who remit contributions by electronic funds
							 transfer under Sections
							 1110(f) and
							 13021 of the code should refer to
							 those sections of the code for the requirements for filing payroll tax deposit
							 payments.
(b) Each payroll
						  tax deposit shall include:
(1) The employer's
						  business name, address, and the state employer account number.
(2) The payroll date for which the employer
						  is required to make a deposit under Section
						  13021 of the code or the last date
						  of the calendar quarter if the employer files quarterly.
(3) The payment type for the deposit period
						  to which the employer is subject (i.e.; next banking day, semiweekly, monthly
						  or quarterly) under Section
						  13021 of the code.
(4) The quarter during which the wages were
						  paid.
(5) The amount of employer
						  contributions for unemployment insurance, the amount of employer contributions
						  for employment training tax, the amount of employee contributions for state
						  disability insurance, the amount of California personal income tax withheld,
						  the amount of any applicable penalty and interest, and the total amount due
						  from the employer.
(6) The
						  authorized signature and telephone number of the person who prepared the
						  payroll tax deposit.
(7) The
						  payment for the amount due.
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 1088-2 - Reports and Returns Covering Seamen Employed Under Shipping Articles

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For the
						  purposes of this section the term "pay period established by shipping articles"
						  means the period of the voyage or engagement of the crew under "Articles of
						  Agreement" purporting to comply with Sections
						  10301(a) and
						  10302 of Title 46 of the United
						  States Code, or any other agreement under which seamen are employed and under
						  which they are not entitled to a final payment of wages until termination of
						  the period of the articles.
(b)
						  When a pay period established by shipping articles extends into more than one
						  calendar quarter or into more than one calendar year, separate payroll tax
						  deposits and quarterly wage and withholding reports shall be filed with respect
						  to the wages paid in each such quarter (allotments, advances, and other wage
						  payments in cash to be included in the quarter in which paid, and meals,
						  lodging, and other wages in kind in the quarter in which furnished) and a
						  separate annual reconciliation return shall be filed with respect to the wages
						  paid in each such calendar year; payroll tax deposits and quarterly wage and
						  withholding reports for the earlier quarters and annual reconciliation returns
						  for the earlier years in such pay periods may be filed without penalty and
						  interest if filed within the time required for the calendar quarter which
						  includes the final wage payments made at the termination of the articles. Each
						  payroll tax deposit and quarterly wage and withholding report covering such an
						  earlier quarter shall be plainly marked "Supplemental Payroll Tax
						  Deposit--Regulation 1088-2 and Supplemental Quarterly Wage and Withholding
						  Report--Regulation 1088-2"; each annual reconciliation return covering such
						  earlier year shall be plainly marked "Supplemental Annual Reconciliation
						  Return--Regulation 1088-2".
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Amendment of section heading and section filed 6-5-2000;
							 operative 7-5-2000 (Register 2000, No. 23).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1088-3 - Reports Covering Wages Due and Unpaid

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For the purpose of Sections
							 1280 and
							 1281 of the code, wages due to an
							 individual but unpaid within the time required by law, if still unpaid at the
							 time the quarterly wage and withholding report is due, shall be included in a
							 special quarterly wage and withholding report under a caption "Wages legally
							 due but unpaid." Except for employers described in Sections
							 682 and
							 684 of the code who have an
							 approved election under Section
							 1110(d) of the
							 code, contributions on such wages shall become due on the first day of the
							 calendar month following the close of the calendar quarter in which the wages
							 are actually or constructively paid as provided in Section
							 926-1 of these regulations and
							 shall become delinquent if not paid on or before the last day of such
							 month.
1. New
							 NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
2. Amendment of section heading and section filed 6-5-2000;
							 operative 7-5-2000 (Register 2000, No. 23).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1088-4 - Returns Covering Irregular Pay Periods

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When wages are paid at irregular or infrequent
							 intervals (as, for example, commissions or bonuses paid on infrequent
							 settlement dates or wages paid under shipping articles) and when the period of
							 employment covered by such wage payments extends into two or more calendar
							 quarters, the employer shall, within 10 days after the date of mailing of a
							 request by the department, furnish the beginning and ending dates of the pay
							 period covered by any such wage payment.
1.
							 Amendment 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
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1088-5 - Returns Covering Wages in Excess of the $3,000 Wage Limitation. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 6-12-59; designated effective 6-22-59 (Register 59, No.
							 9).
2. Amendment filed 8-5-60; designated effective 8-15-60
							 (Register 60, No. 17).
3. Repealer filed 11-20-67; designated
							 effective 11-30-67 (Register 67, No. 47).
Note: Authority cited: Secs.
								305 and
								306, Unemployment Ins. Code.
								Reference: Sec.
								1088, Unemployment Ins.
								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 1088-6 - Returns of Newly Subject Employers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No.
							 24).
2. New 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
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1088-7 - Returns of Employers Electing Coverage. [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
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1088-8 - Reports with Respect to Employment and Payroll Distribution -Quarterly Multiple Worksite Report (BLS 3020)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Purpose. This section specifies the
						  reports required by the director from employers subject to the Unemployment
						  Insurance Code to obtain the information needed by the director to generate
						  certain reports required by the federal Secretary of Labor, and to obtain
						  information necessary to administer the code.
(b) Reporting Requirements.
(1) On or before the last day of the calendar
						  month following the close of each calendar quarter, every multiple
						  establishment employer shall report the following information to the department
						  for each establishment, on a quarterly Multiple Worksite Report (federal form
						  BLS 3020) supplied by the department:
(A)
						  Verification of the preprinted name, address, and worksite description of each
						  establishment.
(B) The number of
						  employees, defined as the number of full-time and part-time workers who worked
						  during or received pay (subject to Unemployment Insurance wages) for the
						  payroll period which includes the twelfth of the month.
(C) The amount of total wages paid during the
						  calendar quarter.
(D) An
						  explanation of any large change in employment or wages at an establishment such
						  as store closure, strikes, layoffs, bonuses, seasonal changes, etc.
(E) The addition of any worksites not
						  preprinted on the form.
(F) For
						  staff leasing firms and professional employer organizations that are multiple
						  establishment firms, each client firm shall be listed as a separate
						  establishment and the Unemployment Insurance account number for that client
						  firm shall be included in the comments section of the Multiple Worksite Report
						  form.
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 1088-9 - Reports with Respect to Employment and Payroll Distribution -Quarterly Reports by Employers Subject to Personal Income Tax Withholding but Not Subject to Coverage Under Code. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 2-8-74; effective thirtieth day thereafter (Register 74, No.
							 6).
2. Amendment 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
								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 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS › Section 1089-1 - Employers' Duties Regarding Notification to Employees of Potential Unemployment and Disability Insurance Benefits and Change of Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Unless the
						  context otherwise requires, the following terms used in this section and in
						  forms issued by the department pursuant to this regulation shall have the
						  following meaning:
(1) "Unemployment
						  insurance" means unemployment compensation benefits program;
(2) "Disability insurance" means the
						  unemployment compensation disability benefits program.
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 1090-1 - Notice Required of Representative of Deceased or Insolvent Employing Unit. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
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 1091-1 - Notice and Return Required of Employers Terminating Business. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 11-4-61; designated effective 11-14-61 (Register 61, No.
							 22).
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 1096-1 - Joint Returns. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
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 1097-1 - Experience Rating Chargebacks for Joint Accounts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Section
							 1026-1 of these regulations
							 applies to experience rating chargebacks for joint accounts.
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 7 - PAYMENT OF REPORTED CONTRIBUTIONS › Section 1110-1 - Application of Payments by Employers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No.
							 24).
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 7 - PAYMENT OF REPORTED CONTRIBUTIONS › Section 1111-1 - Extensions of Time for Paying Contributions and Filing Returns. [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
								1111,
								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 7 - PAYMENT OF REPORTED CONTRIBUTIONS › Section 1114-1 - Wage Item Penalty

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
						  the purposes of Section
						  1114 of the code, the following
						  definitions will apply:
(1) Report of Wages.
						  The report of wages shall include all of the information required by Section
						  1088-1(c)(3) of
						  these regulations, or if there is more than one employee, a listing of all of
						  the information required by Section
						  1088-1(c)(3) of
						  these regulations for all employees.
(2) Wage Item. All information required to be
						  reported for each employee on the report of wages shall be considered a single
						  wage item.
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 7 - PAYMENT OF REPORTED CONTRIBUTIONS › Section 1115-1 - Accelerated Payments and Returns by Insolvent and Delinquent Employers and Employers Quitting Business. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
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 8 - ASSESSMENTS › Section 1127-1 - Negligence or Intentional Disregard

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Negligence is the failure to exercise the
						  degree of care which a reasonably prudent person under similar circumstances
						  would exercise in the performance or observance of a duty. The failure to act
						  may, but need not, be caused by carelessness or oversight. Negligence includes,
						  but is not limited to, the following:
(1) An
						  employer's failure to maintain records presenting an accurate and complete
						  picture of wages paid, taxes withheld and taxes paid.
(2) An employer's failure to make a status
						  determination as to whether or not an individual who is providing services to
						  that employer for payment is an independent contractor or an
						  employee.
(3) An employer's failure
						  to maintain records substantiating deductions taken from wages.
(4) An employer's failure to seek a ruling
						  from the department when the status of an individual as an independent
						  contractor or an employee is questionable.
(5) An employer's failure to maintain records
						  to substantiate a claim that unreported payments to employees are loan
						  repayments.
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 8 - ASSESSMENTS › Section 1137-1 - Review of Jeopardy Assessment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 8-11-76 as an emergency; effective upon filing (Register 76, No.
							 33).
2. Certificate of Compliance filed 11-3-76 (Register 76, No.
							 45).
3. Amendment of subsections (a) and (i) filed 11-20-81;
							 effective thirtieth day thereafter (Register 81, No. 47).
4.
							 Repealer filed 9-14-87; operative 10-14-87 (Register 87, No.
							 38).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1137
								and
								1137.1,
								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 8 - ASSESSMENTS › Section 1137-2 - Form of Security Required Under Section 1137 or 1221 of the Code. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-30-79; designated effective 1-1-80 (Register 79, No.
							 48).
2. Repealer filed 9-14-87; operative 10-14-87 (Register 87, No.
							 38).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								1137
								and
								1137.1,
								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 8 - ASSESSMENTS › Section 1138-1 - Form of Security Required Under Section 1137 or 1138 of the Code. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For
							 prior history, see Register 59, No. 22.
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1137,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1177-1 - Refunds and Credits. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).
							 For prior history, see Registers 72, No. 24 and 59, No. 22.
2.
							 Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								1177
								and
								1178,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1178(b)-1 - Time for Filing Claim for Refund or Credit -Allowance of Credit. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).
							 For prior history, see Registers 72, No. 24 and 59, No. 22.
2.
							 Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								1177
								and
								1178,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1178(c)-1 - Disposition of Erroneous Worker Contributions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) With respect to worker contributions
						  withheld from individuals and included in any refund or credit allowed by the
						  director, the employing unit, or other person who made the overpayment, or its
						  or his successor, administrators, or executors, shall submit to the director
						  satisfactory evidence that refund has been made to the individuals of such
						  contributions or that the claimant has been unable to make the refunds or a
						  portion of them. If the evidence is not submitted within one year after
						  allowance of credit or approval of the claim for refund no refund of employer
						  or employee contributions, penalty, or interest shall be made nor credit for
						  employee contributions allowed. Satisfactory evidence of such refunds may be in
						  the form of a certified list of paid checks by which the refunds were made or
						  in the form of receipts signed by the individuals. If any of the refunds cannot
						  be made for any reason, the employing unit or other person who made the
						  overpayment, or its or his successor, administrators, or executors, shall
						  submit to the director a certified list of such erroneous deductions for worker
						  contributions showing the names, social security account numbers, and last
						  known addresses of the individuals and the amounts due each of them. The
						  director shall deduct from the refund or credit due the claimant for worker
						  contributions included in the claim the aggregate amount of such worker
						  contributions which have not been refunded to the individuals and shall
						  withhold it in trust for the individuals to whom the overpayments are owing.
						  Such worker contributions shall be refunded to the individuals by the director
						  wherever it is practicable to do so.
(b) Any employing unit, or other person who
						  makes an overpayment, or its or his successor, administrators, or executors, is
						  not required to refund erroneous deductions for worker contributions as a
						  condition precedent to receiving a refund of employer contributions, penalty,
						  or interest if any of the following conditions exist:
(1) The employing unit or other person who
						  made the overpayment has been declared a bankrupt.
(2) The employing unit, or other person who
						  made the overpayment, or its or his successor, administrators, or executors, is
						  unable to make such refund by reason of a pending court action.
(3) An employing unit under a voluntary plan
						  makes deductions for worker contributions on voluntary plan wages for services
						  which do not constitute "employment."
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 9 - REFUNDS AND OVERPAYMENTS › Section 1179-1 - Requisites of Claim for Refund or Credit. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Repealer filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No. 47).
Note: Authority cited: Sections
								305,
								306,
								1088
								and
								2602,
								Unemployment Insurance Code. Reference: Section
								1179,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1180-1 - Denial of Claim for Refund or Credit. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Amendment filed 11-4-61; designated effective 11-14-61
							 (Register 61, No. 22).
3. Amendment of NOTE 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
								1180,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1181-1 - "Date of the Allowance" of Refund or Credit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The "date of the allowance" of the refund or credit,
							 as used in Section
							 1181 of the code, means that date
							 on which either of the following first occurs:
A notice is mailed by the director advising the
							 employing unit or other person by whom it was paid of the overpayment of any
							 amount of contributions, penalty or interest.
(b) A claim for refund or credit has received
						  final approval in accordance with procedures established by the
						  director.
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Repealer of Section
							 1181-1 and renumbering and
							 amendment of Section
							 1181-2 to Section
							 1181-1 filed 11-20-81; effective
							 thirtieth day thereafter (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1181,
								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 9 - REFUNDS AND OVERPAYMENTS › Section 1181-2 - "Date of the Allowance" of Refund or Credit. [Renumbered]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Repealer of Section
							 1181-1 and renumbering and
							 amendment of Section
							 1181-2 to Section
							 1181-1 filed 11-20-81; effective
							 thirtieth day thereafter (Register 81, No. 47). (Next page is
							 76.85)
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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1252-1 - Partially Unemployed Individual

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) As used in these regulations, partially
						  unemployed individual means a person who during a week meets all of the
						  following conditions:
(1) He or she was
						  employed by a regular employer.
(2)
						  He or she worked less than his or her normal customary full-time hours for his
						  or her regular employer because of lack of full-time work.
(3) He or she was continuously attached to
						  his or her regular employer from the standpoint that there did not occur any
						  severance of the employer-employee relationship.
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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1252.1-1 - Totally Unemployed Commercial Fishermen

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Commercial fishermen" means individuals
						  who are members of a crew of a vessel, engaged in the capture of fish for sale
						  and not in pleasure or sport fishing.
(b) "Inclement weather" means weather of such
						  severity as would cause a reasonable master to refrain from making a fishing
						  voyage.
(c) "Absence of fish in
						  fishable waters" means such a scarcity of fish in the normal fishing waters as
						  would cause a reasonable master to refrain from making a fishing
						  voyage.
(d) "Lack of orders for
						  fish from buyers" means that the owner or operator of the vessel is without a
						  commitment from a buyer of fish to purchase the vessel's catch in the event of
						  a fishing voyage.
(e) "Boat is laid
						  up for repairs" means that the vessel is inactive because it is either
						  undergoing repairs or unseaworthy and awaiting repairs.
1. New
							 section filed 12-22-59; designated effective 1-1-60 (Register 59, No.
							 22).
2. Amendment of NOTE filed 1-28-82; effective thirtieth day
							 thereafter (Register 82, No. 5).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1252.1,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1252.2-1 - Partially Unemployed Commercial Fishermen

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) "Commercial fishermen" means individuals
						  who are members of a crew of a vessel, engaged in the capture of fish for sale
						  and not in pleasure or sport fishing.
(b) A commercial fisherman is in the "act of
						  catching or attempting to catch fish" from the time he is aboard a vessel which
						  has left its dock or anchorage on a fishing voyage and until the vessel returns
						  to its dock or anchorage, or the fish caught on the voyage are unloaded,
						  whichever occurs later, except that a commercial fisherman who has no
						  obligation to perform personal services with respect to the unloading of the
						  fish will not be deemed in the "act of catching or attempting to catch fish"
						  after the vessel returns to its dock or anchorage.
1.
							 Renumbering filed 9-5-61; designated effective 9-15-61 (Register 61, No. 18).
							 For prior history of Section
							 145-1 see Register 60, No.
							 17.
2. Amendment of NOTE filed 1-28-82; effective thirtieth day
							 thereafter (Register 82, No. 5).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1252.2,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-1 - The Term "Week" Defined

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The term "week" for benefit purposes means the seven
							 consecutive days commencing at 12.01 a.m., Sunday, and ending 12 midnight the
							 following Saturday.
1. New
							 NOTE filed 1-28-82; effective thirtieth day thereafter (Register 82, No.
							 5).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-2 - Week of Unemployment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Week of unemployment" means the week of unemployment
							 in which an individual registers in person at an employment office prior to the
							 close of business on Friday of such week. Thereafter his or her week or weeks
							 shall consist of seven-consecutive-day period(s) as defined in Section
							 1253-1 of these regulations,
							 commencing immediately after the initial week. This section shall not apply to
							 a claimant with respect to a first or subsequent partial claim for partial
							 unemployment insurance benefits.
1.
							 Amendment filed 1-28-82; effective thirtieth day thereafter (Register 82, No.
							 5).
2. Amendment filed 1-12-87; effective thirtieth day thereafter
							 (Register 87, No. 3).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-3 - Week of Partial Unemployment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Week of unemployment" means with respect to a
							 partially unemployed individual whose wages are paid on a weekly basis, the
							 individual's pay period week. With respect to a partially unemployed individual
							 whose wages are not paid on a weekly basis, a week of partial unemployment
							 shall consist of a week as defined in Section
							 1253-1 of these regulations,
							 unless another seven-consecutive-day period is found to be appropriate under
							 the circumstances. The individual's weekly claim period will remain unchanged
							 until there is a break in continuous weekly certification. (See Section
							 1326-8 of these regulations for
							 partial claim filing procedures.)
1.
							 Amendment filed 1-28-82; effective thirtieth day thereafter (Register 82, No.
							 5).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-4 - Week -Late Filing of a Claim with Good Cause. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 3-28-79; effective thirtieth day thereafter (Register 79, No.
							 13).
2. Amendment of Section heading filed 1-28-82; effective
							 thirtieth day thereafter (Register 82, No. 5).
3. Amendment filed
							 1-12-87; effective thirtieth day thereafter (Register 87, No. 3).
4.
							 Repealer filed 8-24-92; operative 9-23-92 (Register 92, No.
							 35).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-5 - Week -Failure to File a Timely Claim. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
							 Amendment filed 3-28-79; effective thirtieth day thereafter (Register 79, No.
							 13).
2. Amendment filed 1-28-82; effective thirtieth day thereafter
							 (Register 82, No. 5).
3. Repealer filed 8-24-92; operative 9-23-92
							 (Register 92, No. 35).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-6 - Week -Remote Area -Itinerant Service

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A week of unemployment of an individual who resides
							 in an area served only by the itinerant service of the employment office shall
							 be the first week in which he was unemployed, provided, that the individual
							 registers in person with the itinerant service at the first opportunity
							 afforded by such services. Thereafter his or her week(s) shall consist of
							 seven-consecutive-day periods, as defined in Section
							 1253-1 of these regulations,
							 commencing immediately after the initial week.
1.
							 Amendment filed 1-28-82; effective thirtieth day thereafter (Register 82, No.
							 5).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								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 5 - UNEMPLOYMENT COMPENSATION BENEFITS › Article 1 - ELIGIBILITY AND DISQUALIFICATIONS › Section 1253-7 - Week -Remote Area -No Itinerant Service

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A week of unemployment of an individual who resides
							 in a remote or isolated area not served by itinerant service shall be the first
							 week in which he was unemployed, provided, that he requests a work registration
							 by mail postmarked not later than 12 midnight Friday of such week. Thereafter
							 his or her week(s) shall consist of seven-consecutive-day periods, as defined
							 in Section
							 1253-1 of these regulations,
							 commencing immediately after the initial week.
1.
							 Amendment filed 1-28-82; effective thirtieth day thereafter (Register 82, No.
							 5).
2. Amendment filed 1-12-87; effective thirtieth day thereafter
							 (Register 87, No. 3).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								1253,
								Unemployment Insurance Code.