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Compensation › Part 1 - Unemployment Compensation › Chapter 3 - SCOPE OR COVERAGE › Article 3 - Subject Employers [Repealed] › Section 675-5 - Bands and Orchestras. [Repealed]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Compensation › Part 1 - Unemployment Compensation › Chapter 3 - SCOPE OR COVERAGE › Article 3 - Subject Employers [Repealed] › Section 676-1 - Agricultural or Horticultural Organizations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 3-14-66; designated effective 3-24-66 (Register 66, No.
							 7).
2. Repealer filed 6-8-72, effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306
								and
								2602,
								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Compensation › Part 1 - Unemployment Compensation › Chapter 3 - SCOPE OR COVERAGE › Article 3 - Subject Employers [Repealed] › Section 680-1 - Musicians. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 6-8-72; effective thirtieth day thereafter (Register 72, No.
							 24).
2. Change without regulatory effect repealing section filed
							 11-7-95 pursuant to section
							 100, title 1, California Code of
							 Regulations (Register 95, No. 45).
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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 701-1 - Elective Coverage -General Provisions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The effective date of an elective
						  coverage agreement filed by an employing unit pursuant to all elections under
						  Article 4 of Chapter 3 of Part 1 of Division 1, of the code, or by an
						  individual pursuant to Section
						  708 or
						  708.5 of the code, shall not be
						  prior to the first day of the calendar quarter in which the application for
						  elective coverage is filed nor subsequent to the first day of the calendar
						  quarter immediately following the calendar quarter in which the application for
						  elective coverage is filed.
(b)
						  Except as provided by Section
						  702.5 of the code, any relative
						  who would be exempt pursuant to Section
						  631 of the code if the employing
						  unit were subject to the compulsory provisions of the code shall not be
						  included within the scope of any elective coverage agreement.
(c) Any individual who has the status of an
						  independent contractor in relation to the employing unit electing coverage
						  shall not be included within the scope of the elective coverage
						  agreement.
1.
							 Amendment filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Amendment filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
3. Amendment filed 12-18-78; effective
							 thirtieth day thereafter (Register 78, No. 50).
4. Amendment of
							 subsection (a) filed 11-20-81; effective thirtieth day thereafter (Register 81,
							 No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								701,
								702,
								702.1,
								702.5,
								703,
								708,
								708.5,
								709,
								710,
								710.4,
								and
								710.5,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 702-1 - Elective Coverage of Excluded Services

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An application for elective coverage
						  under Section
						  702 of the code may be approved
						  for one or more separate and distinct establishments or places of business of
						  the employing unit even though it does not apply to all establishments and
						  places of business of the employing unit if the department finds that:
(1) The excluded establishments or places of
						  business are readily distinguished by location and activity or type of
						  operation from the establishments or places of business included in the
						  application.
(2) The application
						  covers all services performed (other than those performed by individuals
						  mentioned in subdivisions (b) and (c) of Section
						  701-1 of these regulations) in the
						  establishments or places of business to which the application
						  applies.
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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 702.1-1 - Elective Coverage -Nonprofit Organization

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Sections
						  701-1,
						  701-2,
						  702-1, and
						  705-1 of these regulations apply
						  to elections filed pursuant to Section
						  702.1 of the code, except that
						  services may be excluded pursuant to subdivision (d) of Section
						  702.1 of the code.
(b) A written application for elective
						  coverage under subdivision (c) of Section
						  702.1 of the code by a nonprofit
						  organization signed by a duly constituted official shall be approved if the
						  director finds that:
(1) It is an application
						  for coverage for all employees of the organization except that the organization
						  may exclude from coverage any of the service set forth in Section
						  634.5 of the code.
(2) The applicant is a "nonprofit
						  organization" as that term is defined in subdivision (a) of Section
						  702.1 of the code.
(3) A majority of the employees to be covered
						  by the election have signed a petition requesting such coverage.
(4) It sets forth the name and address of the
						  organization.
(5) It is accompanied
						  by advance payments as required by Section
						  803 of the
						  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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 702.5-1 - Elective Coverage -Family Employment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Sections
							 701-1,
							 701-2,
							 702-1, and
							 705-1 of these regulations apply
							 to elections filed pursuant to Section
							 702.5 of the code, except that the
							 application for elective coverage shall be limited to services performed by
							 individuals specified in Section
							 631 of the code.
1. New
							 section filed 6-8-72; effective thirtieth day thereafter (Register 72, No.
							 24).
2. Amendment filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								702.5,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 703-1 - Elective Coverage of Out-of-State Services

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Sections
							 701-1,
							 701-2, and
							 705-1 of these regulations apply
							 to elections filed pursuant to Section
							 703 of the code.
1.
							 Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No.
							 24).
2. Amendment filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No. 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								703,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 704-1 - Elective Coverage -Disapproval of Election. [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. 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 705-1 - Elective Coverage-Termination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An elective coverage agreement under
						  Sections 701,
						  702,
						  702.1,
						  702.5,
						  703,
						  708,
						  708.5,
						  709,
						  710,
						  710.4 and
						  710.5 of the code shall be
						  effective for not less than two complete calendar years unless terminated by
						  the director pursuant to Section
						  704.1 of the code, except that
						  retroactive coverage under Section
						  701-2 of these regulations may be
						  approved by the director for lesser periods. If both retroactive and
						  prospective coverage are elected, the minimum two-calendar-year period for
						  which the agreement shall remain in effect commences with the effective date of
						  prospective coverage.
(b) An
						  applicant may withdraw an application for elective coverage pursuant to Section
						  701,
						  702,
						  702.1,
						  702.5,
						  703,
						  708,
						  708.5,
						  709,
						  710,
						  710.4 and
						  710.5 of the code prior to final
						  approval of the application. The director may, upon the request of the
						  applicant, cancel an elective coverage agreement which has been finally
						  approved if the applicant shows that the application was submitted through
						  justifiable mistake or error, or was submitted by a person not having proper
						  authority to bind the applicant.
1.
							 Amendment filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Amendment filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
3. Amendment filed 12-18-78; effective
							 thirtieth day thereafter (Register 78, No. 50).
4. Amendment filed
							 11-20-81; effective thirtieth day thereafter (Register 81, No.
							 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								701,
								702,
								702.1,
								702.5,
								703,
								708,
								708.5,
								709,
								710,
								710.4
								and
								710.5,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 708-1 - Employer's Election to Qualify for Benefits. [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. Amendment filed 2-8-74; effective thirtieth day thereafter
							 (Register 74, No. 6).
3. Repealer filed 2-6-76; effective thirtieth
							 day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit
							 Payments.
Note: Authority cited: Section
								708,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 708(a)-1 - Employer's Election to Qualify for Benefits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Sections
						  701-1,
						  701-2,
						  704-1, and
						  705-1 of these regulations apply
						  to elections filed pursuant to subdivision (a) of Section
						  708 of the code.
(b) An election by an employer to have his or
						  her services deemed to be services in employment filed pursuant to subdivision
						  (a) of Section
						  708 of the code shall not be
						  effective for any purpose until the application has been approved by the
						  department. An application for such elective coverage shall not be approved by
						  the department unless it complies with Sections
						  704-1 and
						  705-1 of these regulations and all
						  of the following conditions are found to exist:
(1) The applicant is an employer as defined
						  in the code or is a member of a copartnership or other form of business
						  organization which has qualified as an employer under the code and is regularly
						  performing services on behalf of the employer.
(2) The application requests that such
						  elective agreement be effective for a period of not less than two complete
						  calendar years or until the termination of the applicant's employment in his or
						  her business.
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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 708(b)-1 - Employer's Election to Qualify for Disability Benefits. [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 78, No. 41; and 76, No. 6.
2.
							 Amendment of subsections (a), (b) and (d) filed 11-20-81; effective thirtieth
							 day thereafter (Register 81, No. 47).
3. Change without regulatory
							 effect repealing section filed 3-14-94 pursuant to title 1, section
							 100, California Code of
							 Regulations (Register 94, No. 11).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								708,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 708.5-1 - Elective Disability Coverage -Self-Employed Individual. [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 78, No. 41; 74, No. 6; and 72, No.
							 24.
2. Amendment of subsections (a) and (c) filed 11-20-81;
							 effective thirtieth day thereafter (Register 81, No. 47).
3. Change
							 without regulatory effect repealing section filed 3-14-94 pursuant to title 1,
							 section 100, California Code of
							 Regulations (Register 94, No. 11).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								708.5,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710-1 - Elective Coverage -Public Entity

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A written application for elective
						  coverage under Section
						  710 of the code by a public entity
						  signed by a duly constituted official shall be approved if the director finds
						  that:
(1) It is an application for coverage of
						  services performed for the public entity which do not constitute employment
						  except that the public entity may exclude from coverage any of the service set
						  forth in Section
						  634.5 of the code.
(2) The applicant is a "public entity" as
						  that term is defined in Section
						  605 of the code.
(3) It sets forth the name and address of the
						  public entity.
(4) It is
						  accompanied by advance payments as required by Section
						  803 of the
						  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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710(b)-1 - Elective Coverage-Governmental Entity. [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 72, No.
							 24.
Note: Authority cited: Sections
								305
								and
								306,Unemployment
								Insurance Code. Reference: Sections
								605,
								705,
								710,
								and
								803,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710(c)-1 - Financing-Governmental Entities. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Section
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code. Reference: Section
								710(c),
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710(d)-1 - Governmental Entities-Time and Rate of Payment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72, effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711 an 2602. Unemployment
								Insurance Code. Reference: Sec.
								710(d),
								709, 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710.2-1 - Elective Coverage-Political Subdivisions. [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 72, No.
							 24.
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								710.2,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 710.5-1 - Elective Coverage-State of California or Instrumentality. [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 72, No.
							 24.
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								710.5,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 711(b)-1 - Elective Coverage-Nonprofit Organization. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711 and
								2602. Unemployment Insurance Code,
								Reference: Sec.
								711. 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 711(c)-1 - Elective Financing-Nonprofit Organizations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code. Reference: Sections
								711(c) and
								709, 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 711(c)-2 - Bond Requirements-Nonprofit Organizations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code, Reference: Sec.
								711, 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 711(c)(3)-1 - Joint Accounts for Nonprofit Organizations. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711 and
								2602. Unemployment Insurance Code.
								Reference: Sections
								711(c)(3)
								and
								702,
								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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 711(e)-1 - Nonprofit Organizations-Time and Rate of Payment. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day
							 thereafter.
Note: Authority cited: Sections
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code. Reference: Secs.
								711(e),
								702, and
								712. 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 712-1 - Reimbursement Financing-Benefit Charges Required and Contributions Allowed. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code. Reference: Sec.
								712, 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 3 - SCOPE OR COVERAGE › Article 4 - ELECTIVE COVERAGE › Section 712-2 - Reimbursement Financing-Reserve Balance Allowed. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
							 section filed 11-23-70; designated effective 12-3-70 (Register 70, No.
							 48).
2. Repealer filed 6-8-72; effective thirtieth day thereafter
							 (Register 72, No. 24).
Note: Authority cited: Sections
								305,
								306,
								711
								and
								2602,
								Unemployment Insurance Code. Reference: Sec.
								712, 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 3 - SCOPE OR COVERAGE › Article 5 - ELECTIONS FOR FINANCING UNEMPLOYMENT INSURANCE COVERAGE › Section 803-2 - Bond Requirements -Entities Electing Reimbursement Financing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the director
						  requires a bond pursuant to subdivision (b) of Section
						  803 of the code, the bond shall be
						  issued by a surety authorized to do business in this state and be deposited
						  with the director within 15 days after demand. In lieu of the posting of such
						  bond the entity may deposit security in one or more of the following forms:
(1) Cash deposit.
(2) Certificates of deposit issued by a bank
						  or federally insured savings and loan association made payable to the
						  department.
(3) Bearer bonds issued
						  or guaranteed by the United States or by the State of
						  California.
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 3 - SCOPE OR COVERAGE › Article 5 - ELECTIONS FOR FINANCING UNEMPLOYMENT INSURANCE COVERAGE › Section 803-3 - Joint Accounts for Entities Electing Reimbursement Financing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Application for Joint Account. Each
						  entity desiring to participate in a joint account shall file an application in
						  writing with the director signed by a duly constituted official. If the
						  application is not filed at the time the application for elective coverage is
						  filed, it shall be filed not later than December 31 of the year preceding that
						  for which the joint rate is to apply. Each application shall list the name,
						  address, and account number of the entity and the names, addresses, and account
						  numbers of the other entities who are to be included in the joint
						  account.
(b) Qualifications of
						  Members. An application to establish a joint account shall be approved by the
						  director if he or she finds that:
(1) The
						  applicants for inclusion in a joint account are "entities" as defined in
						  subdivision (a) of Section
						  803 of the code.
(2) Each applicant for inclusion in a joint
						  account has elected the same method of financing the coverage for its
						  employees.
(3) No applicant for
						  inclusion in a joint account is a member of any other joint
						  account.
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 3 - SCOPE OR COVERAGE › Article 5 - ELECTIONS FOR FINANCING UNEMPLOYMENT INSURANCE COVERAGE › Section 803-4 - Entities Electing Reimbursement Financing -Time and Rate of Payment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Contributions--Due Date. Employer payments required under this Section
						  803 of the code are due and
						  payable as provided by subdivision (d) of Section
						  803 of the code. Worker
						  contributions required under Section
						  984 of the code are due and
						  payable as provided by Article 7 (commencing with Section
						  1110) of Chapter 4 of Part 1 of
						  Division 1 of the code.
1.
							 Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No.
							 50).
2. Amendment filed 11-20-81; effective thirtieth day thereafter
							 (Register 81, No 47).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Sections
								702,
								712,
								713,
								803,
								and
								984,
								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 3 - SCOPE OR COVERAGE › Article 6 - Financing Unemployment Insurance Coverage for Public School Employees [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						  Repealer of article 6 (sections
						  821-1 --821-2) filed 11-20-81;
						  operative 12-20-81 (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 3 - SCOPE OR COVERAGE › Article 7 - Financing Unemployment Insurance Coverage for Local Public Entity Employees [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1.
						  Repealer of article 7 (sections
						  842-1 --844-1) filed 11-20-81;
						  operative 12-20-81 (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 1 - DEFINITIONS

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(No regulations adopted)
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 926-1 - Wages -When Taxable

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
						  basis upon which employer and worker contributions shall be computed is wages
						  actually or constructively paid during a calendar quarter in subject employment
						  by an employer subject to the code. Wages for contribution purposes are
						  considered taxable when actually or constructively paid.
(b)
(1)
						  Wages are constructively paid when they are credited to the account of or set
						  apart for an employee so that they may be drawn upon by him at any time,
						  although not then actually reduced to possession. To constitute payment in such
						  a case the wages must be credited to or set apart to the employee without any
						  substantial limitation or restriction as to the time or manner of payment or
						  condition upon which payment is to be made, and must be made available to him
						  so that they may be drawn at any time, and their payment brought within his own
						  control and disposition.
(2) Wages
						  are not constructively paid even though credited to the account of or set apart
						  for an employee if the employer lacks sufficient funds to make the payment,
						  since the wages cannot be brought within the control and disposition of the
						  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 926-3 - Taxable Value of Board and Lodging

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Board, lodging, or any other payment in
						  kind, received by an employee in addition to, or in lieu of cash wages, shall
						  be taxable on the basis of a reasonably estimated cash value to the employee,
						  as determined or approved by the department as hereinafter provided:
(1) The reasonably estimated cash value of
						  meals, lodging, or other payment in kind to an employee shall not be deemed
						  less than:
(A) The bona fide value stipulated
						  in a union agreement or contract of employment; or
(B) The value established as a basis of
						  compliance with any applicable law governing minimum wages.
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 926-4 - Taxable Value of Meals and Quarters Furnished Officers and Crewmen Aboard Vessels

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Meals and quarters received by officers and crewmen aboard a vessel shall be
						  taxable on the basis of a reasonably estimated cash value to the employee as
						  determined or approved by the department as hereinafter provided:
(1) The reasonably estimated cash value of
						  meals and quarters to an employee shall not be less than:
(A) The bona fide value stipulated in a union
						  agreement or contract of employment; or
(B) The value established as a basis of
						  compliance with any applicable law governing minimum wages.
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 926-5 - Taxable Value of Meals and Quarters Received by Fishermen Aboard Fishing Vessels

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Meals and
						  quarters received by fishermen aboard fishing vessels shall be taxable on the
						  basis of a reasonably estimated cash value to the employee as determined or
						  approved by the department as hereinafter provided:
(1) Meals. The value of meals may be computed
						  on one of the following bases, at the option of the employer:
(A) The cost of food furnished to or consumed
						  by fishermen shall be equally divided by the number of fishermen to determine
						  the taxable value of meals to each fisherman.
(B) If an employer maintains records in such
						  form as to show the number and kind of meals actually consumed by fishermen the
						  scale as set forth in Section
						  926-3(a)(2) of
						  these regulations may be applied.
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 926-6 - Wages - Advances and Loans

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  "Wages" does not include a loan made by an employer to an employee, but
						  earnings for services in employment applied to reduce the debt under the loan
						  are "wages" at the time they are actually or constructively paid. (See Section
						  926-1 of these regulations for
						  interpretation of "constructively paid.") As used in this section, "loan" means
						  a payment made by an employer to an employee in consideration of an oral or a
						  written agreement between the employer and the employee for repayment in full,
						  irrespective of earnings in the employ of the employer.
(b) "Wages" includes an advance made by an
						  employer to an employee at the time the advance is actually or constructively
						  paid, rather than at the time the prior advance is charged against later
						  earnings for services in employment. (See Section
						  926-1 of these regulations for
						  interpretation of "constructively paid.") As used in this section, "advance"
						  means a payment made by an employer to an employee to be charged against future
						  earnings by the employee for services in employment, which does not create a
						  debt, and which generates no obligation of repayment except from future
						  earnings by the employee for services in employment by the employer.
(c) The employer's institution of legal
						  proceedings or other evidence of his bona fide effort to recoup amounts paid to
						  an employee in excess of the employee's earnings for services in employment
						  creates an inference that the amounts paid to the employee are loans, rather
						  than advances.
1. New
							 section field 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. Editorial correction of
							 subsection (a) (Register 2008, No. 32).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								926,
								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 927-1 - Tips as Wages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
						  Statements by employees.
(1) Every employee
						  who, in the course of his or her employment by an employer, receives in any
						  calendar month cash tips of twenty dollars ($20) or more shall report all such
						  tips in one or more written statements furnished to his or her employer on or
						  before the tenth (10th) day following such month.
(A) If the cash tips received by an employee
						  in a calendar month, in the course of his employment by an employer amount to
						  twenty ($20) or more, none of the cash tips received by the employee in such
						  calendar month are excluded from wages under this section. The cash tips to
						  which this section applies include checks, tips added to the bill of a charge
						  customer at his or her request, and other monetary media of exchange. Tips
						  given by a patron to or for an employee in any medium other than cash, such as
						  passes, tickets, or other goods or commodities do not constitute
						  wages.
(B) If an employee in any
						  calendar month performs services for two or more employers and receives tips in
						  the course of his or her employment by each employer, the twenty dollar ($20)
						  test is to be applied separately with respect to the cash tips received by the
						  employee in respect of his or her services for each employer and not to the
						  total cash tips received by the employee during the month.
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 927.5-1 - Tips Are Wages for Disability Insurance Purposes Only. [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. 19. Printed in Register 78, No. 39 for technical
							 reasons.
3. Amendment of subsection (a) filed 11-20-81; effective
							 thirtieth day thereafter (Register 81, No. 47).
4. Change without
							 regulatory effect repealing section filed 3-30-92 pursuant to section
							 100, title 1, California Code of
							 Regulations (Register 92, No. 14).
Note: Authority cited: Sections
								305
								and
								306,
								Unemployment Insurance Code. Reference: Section
								927.5,
								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 2 - "WAGES" THE BASIS OF THE CONTRIBUTION › Section 928-1 - Allocations of Wages Paid at Irregular or Infrequent Intervals. [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. Repealer filed 9-5-61, designated effective 9-15-61
							 (Register 61, No. 18).
Note: Authority cited: Sections
								306,
								928
								and
								2602,
								Unemployment Insurance Code.