California Unemployment Insurance Code ARTICLE 3 - Contribution Rates

• Section 976.
  Employer contributions to the Unemployment Fund shall accrue and become payable by every employer, except an employer as defined by Section 676, for each calendar...
• Section 976.5.
  (a) Except as provided in subdivision (b), in addition to other contributions required by this division, every employer, except an employer to which subdivision (c) is...
• Section 976.6.
  In addition to other contributions required by this division, every employer, except an employer defined by Section 676, 684, or 685, and except an employer...
• Section 976.8.
  (a) Section 976.6 does not apply to any employer who has a negative reserve account balance on the computation date. (b) Subdivision (a) does not apply to...
• Section 977.
  (a) Except as provided in subdivision (c), if, as of the computation date, the employer’s net balance of reserve equals or exceeds that percentage of his...
• Section 977.5.
  Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.6 percent of the wages (as defined by...
• Section 979.
  On or before January 10 of each calendar year, the director shall prepare a statement based on records of the department declaring which of the...
• Section 980.
  (a) In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be excluded all of the following:(1) Any amount...
• Section 980.5.
  In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be included both of the following:(a) The unreimbursed...
• Section 981.
  In determining wages in employment, for the purpose of Sections 977 and 977.5, there shall be excluded all wages paid in employment under any type...
• Section 982.
  (a) Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.4 percent for any rating...
• Section 984.
  (a) (1) Each worker shall pay worker contributions at the rate determined by the director pursuant to this section with respect to wages, as defined by Sections...
• Section 984.5.
  (a) Effective January 1, 1994, the director shall prepare a statement on or before November 30 of each calendar year, which shall be a public record,...
• Section 985.
  Section 984 shall not apply to that part of the remuneration which, after remuneration with respect to employment equal to four times the maximum weekly...
• Section 986.
  (a) Notwithstanding any provision of law in this state to the contrary, each employer shall:(1) Except as provided in subdivision (a)(2) of this section, withhold in trust...
• Section 987.
  Each employer shall be liable for any and all contributions required to be made by his workers on account of wages which he has paid...
• Section 987.7.
  (a) If the worker contributions required in any one month to be made because of the receipt of cash tips and cash gratuities exceed the wages...
• Section 988.
  In case of the insolvency or bankruptcy of an employer, contributions by workers, payable as provided in this article, shall not be considered any part...
• Section 989.
  The annual tax rate or contribution rate which under this division is determined to apply to any particular employee or any particular employer, or group...
• Section 990.
  In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in...
• Section 991.
  (a) Any contributions paid to the Unemployment Fund or Disability Fund either with respect to wages on which contributions previously have been paid in error and...
• Section 992.
  During such time as the Federal Unemployment Tax Act is amended so that employers are allowed, against the tax imposed by Section 3301 of that...
• Section 993.
  Every employer who is subject to the tax provided for by Section 3301 of the Federal Unemployment Tax Act, shall, subject to Section 992, pay...
• Section 994.
  Sections 992 and 993 shall not become operative unless the Secretary of Labor certifies that they are in conformity with the provisions of Title III...
• Section 995.
  The department shall submit to the Legislature in May and October of each year a report on the status of the Unemployment Fund and the...

Last modified: October 22, 2018