California Unemployment Insurance Code

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• California Unemployment Insurance Code Section 1
  This act is known and may be cited as the Unemployment Insurance Code.
• California Unemployment Insurance Code Section 2
  The provisions of this code insofar as they are substantially the same as existing statutory provisions relating to the same subject matter shall be construed...
• California Unemployment Insurance Code Section 3
  Any action or proceeding commenced before this code takes effect, or any right accrued, is not affected by this code, but all procedure taken shall...
• California Unemployment Insurance Code Section 4
  Unless the context otherwise requires, the general provisions hereinafter set forth govern the construction of this code.
• California Unemployment Insurance Code Section 5
  Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code.
• California Unemployment Insurance Code Section 6
  Whenever a power is granted to, or a duty imposed on any person or board by any provision of this code, it may be exercised...
• California Unemployment Insurance Code Section 7
  Whenever any reference is made to any portion of this code or of any other law, the reference applies to all amendments and additions thereto,...
• California Unemployment Insurance Code Section 8
  "Writing" includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required...
• California Unemployment Insurance Code Section 9
  "Section" means a section of this code unless some other statute is specifically mentioned, and "subdivision" means a subdivision of the section in which the...
• California Unemployment Insurance Code Section 10
  The present tense includes the past and future tenses; and the future, the present.
• California Unemployment Insurance Code Section 11
  The masculine gender includes the feminine and neuter.
• California Unemployment Insurance Code Section 12
  The singular number includes the plural and the plural the singular.
• California Unemployment Insurance Code Section 13
  "City" includes incorporated city, city and county, municipal corporation, municipality, town and incorporated town.
• California Unemployment Insurance Code Section 14
  "County" includes city and county.
• California Unemployment Insurance Code Section 15
  "Shall" is mandatory and "may" is permissive.
• California Unemployment Insurance Code Section 16
  "Oath" includes affirmation and written certification or declaration subscribed to be true under penalty of perjury.
• California Unemployment Insurance Code Section 17
  "Signature" or "subscription" includes mark. The mark shall be made as required in the Civil Code.
• California Unemployment Insurance Code Section 18
  If any provision of this code, or its application to any person or circumstance is held invalid, the remainder of the code, or the application...
• California Unemployment Insurance Code Section 19
  All persons who, at the time this code goes into effect, hold office under any of the acts repealed by this code, which offices are...
• California Unemployment Insurance Code Section 20
  Whenever any reference is made to any person, officer, board, or agency by any provision of this code, the reference applies to any other person,...
• California Unemployment Insurance Code Section 21
  The Legislature hereby declares its intent that the term "workmen's compensation" shall hereafter also be known as "workers' compensation." In furtherance of this policy it...
• California Unemployment Insurance Code Section 100
  As a guide to the interpretation and application of this division the public policy of this State is declared as follows: Experience has shown that...
• California Unemployment Insurance Code Section 101
  This part is a part of a national plan of unemployment reserves and social security, and is enacted for the purpose of assisting in the...
• California Unemployment Insurance Code Section 102
  All the rights, privileges or immunities conferred by this division or by acts deemed pursuant thereto shall exist subject to the power of the Legislature...
• California Unemployment Insurance Code Section 125
  Except where the context otherwise clearly indicates, the definitions set forth in this article shall govern the construction of the provisions of this division.
• California Unemployment Insurance Code Section 125.3
  "American aircraft" means an aircraft registered under the laws of the United States.
• California Unemployment Insurance Code Section 125.4
  "American employer" means any of the following: (a) An individual who is a resident of the United States. (b) A partnership, if two-thirds or more...
• California Unemployment Insurance Code Section 125.5
  "American vessel" means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered...
• California Unemployment Insurance Code Section 126
  "Appeals Board" means the California Unemployment Insurance Appeals Board.
• California Unemployment Insurance Code Section 127
  "Authorized regulations" means regulations promulgated pursuant to the provisions of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2...
• California Unemployment Insurance Code Section 128
  "Benefits" means the money payments payable to an individual, pursuant to this division, with respect to his unemployment and includes unemployment compensation benefits, federal-state extended...
• California Unemployment Insurance Code Section 129
  "Calendar quarter" means the period of three consecutive calendar months ending on March 31st, June 30th, September 30th, or December 31st, or the equivalent thereof...
• California Unemployment Insurance Code Section 130
  "Contingent fund" means the Department of Employment Development Contingent Fund.
• California Unemployment Insurance Code Section 130.5
  "Benefit Audit Fund" means the Employment Development Department Benefit Audit Fund.
• California Unemployment Insurance Code Section 131
  "Contributions" means the money payments to the Unemployment Fund, Employment Training Fund, or Unemployment Compensation Disability Fund which are required by this division.
• California Unemployment Insurance Code Section 133
  Except as otherwise provided, "department" means the Employment Development Department, which also may be referred to as the Department of Employment Development.
• California Unemployment Insurance Code Section 133.5
  "Department of Benefit Payments" or "State Department of Benefit Payments" shall be construed to refer to and mean the Employment Development Department.
• California Unemployment Insurance Code Section 134
  Except as otherwise provided, "director" means the Director of Employment Development.
• California Unemployment Insurance Code Section 134.1
  "Director of Benefit Payments" shall be construed to refer to and mean Director of Employment Development.
• California Unemployment Insurance Code Section 134.5
  "Disability fund" means the "Unemployment Compensation Disability Fund."
• California Unemployment Insurance Code Section 135
  (a) "Employing unit" means any individual or type of organization that has in its employ one or more individuals performing services for it within this...
• California Unemployment Insurance Code Section 135.1
  (a) A new employing unit shall not be created when there is an acquisition or change in the form or organization of an existing business...
• California Unemployment Insurance Code Section 135.2
  (a) If two or more business enterprises are united by factors of control, operation, and use, the director may determine that the business enterprises are...
• California Unemployment Insurance Code Section 136
  "Federal Unemployment Tax Act" means Chapter 23 of Subtitle C of the Internal Revenue Code of 1954, or the corresponding provisions of any other federal...
• California Unemployment Insurance Code Section 137
  "Public employment office" means a free public employment office or branch thereof operated by this State or maintained as a part of a state-controlled system...
• California Unemployment Insurance Code Section 139
  "State" includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia, as well as each of the states of the United
• California Unemployment Insurance Code Section 140
  "Unemployment compensation benefits" refers to benefits payable under Part 1 of this division.
• California Unemployment Insurance Code Section 140.5
  "Unemployment compensation disability benefits" or "disability benefits" refers to money payments payable under Part 2 (commencing with Section 2601) to either of the following: (a)...
• California Unemployment Insurance Code Section 141
  "Unemployment insurance" wherever it appears in this division means "unemployment compensation."
• California Unemployment Insurance Code Section 142
  "Unemployment Trust Fund" means the Unemployment Trust Fund established and maintained pursuant to Section 904 of the Federal Social Security Act as amended.
• California Unemployment Insurance Code Section 142.5
  "United States" includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. An individual who is a citizen of...
• California Unemployment Insurance Code Section 143
  "Week" means a period of seven consecutive days as prescribed by authorized regulation. Such regulation may prescribe that a week shall be deemed to be...
• California Unemployment Insurance Code Section 144
  "Worker contributions," "contributions by workers," "employee contributions," or "contributions by employees" mean contributions to the Disability Fund.
• California Unemployment Insurance Code Section 301
  There is in the Labor and Workforce Development Agency the Employment Development Department, which is vested with the duties, purposes, responsibilities, and jurisdiction heretofore exercised...
• California Unemployment Insurance Code Section 301.6
  The Employment Development Department shall have the possession and control of all records, papers, offices, equipment, supplies, moneys, appropriations, land, and other property real or...
• California Unemployment Insurance Code Section 301.7
  All officers and employees of the State Department of Benefit Payments who, on the operative date of the statute amending this section at the 1977...
• California Unemployment Insurance Code Section 302
  The Director of Employment Development shall be appointed by the Governor, subject to the approval of the Senate, and shall serve as director at the...
• California Unemployment Insurance Code Section 303
  There shall be five deputy directors in the Employment Development Department who shall be appointed by the Governor subject to the approval of the Senate...
• California Unemployment Insurance Code Section 304
  Whenever a reference to this division is made in this article it shall also include all other divisions of this code.
• California Unemployment Insurance Code Section 305
  Regulations for the administration of the functions of the Employment Development Department under this code shall be adopted, amended, or repealed by the Director of...
• California Unemployment Insurance Code Section 305.5
  All regulations heretofore adopted by the Director of the Department of Human Resources Development shall remain in effect and shall be fully enforceable unless and...
• California Unemployment Insurance Code Section 305.6
  All regulations heretofore adopted by the Director of Benefit Payments pursuant to this code and in effect immediately preceding the operative date of the amendment...
• California Unemployment Insurance Code Section 306
  The Director of Employment Development may adopt, amend, or repeal such regulations as are reasonably necessary to enforce his functions under this code.
• California Unemployment Insurance Code Section 307
  The department shall provide, upon the request of any person or entity, any or all of the department's rules, regulations, guidelines, bulletins, manuals, standards of...
• California Unemployment Insurance Code Section 310
  The Director of Employment Development or the Department of Employment Development may prescribe the extent, if any, to which any rule, regulation or interpretation issued...
• California Unemployment Insurance Code Section 311
  The Director of Employment Development shall appoint such assistants except personnel of the appeals division as he finds necessary for the administration of this division,...
• California Unemployment Insurance Code Section 315
  The appeals division within the department includes the appeals board and its clerical staff and assistants and the administrative law judges and their supervisors and...
• California Unemployment Insurance Code Section 316
  There shall be maintained within an appropriate division of the department, a bureau, section or unit relating to education and public instruction for the purpose...
• California Unemployment Insurance Code Section 317
  The Director of Employment Development shall maintain a field investigating staff, whose function shall embrace investigation throughout the state of violations of this code, to...
• California Unemployment Insurance Code Section 318
  The Director of Employment Development shall comply with all applicable provisions of the Government Code relating to contracts, budgets and other fiscal matters, including Sections...
• California Unemployment Insurance Code Section 320
  The Director of Employment Development shall make such reports in such form and containing such information as the Secretary of Labor may from time to...
• California Unemployment Insurance Code Section 320.5
  The director may by authorized regulations prescribe the information required to be reported to the department by employing units under this division and employers subject...
• California Unemployment Insurance Code Section 321
  The Director of Employment Development shall make available, upon request, to any agency of the United States government charged with the administration of public works...
• California Unemployment Insurance Code Section 322
  The department may exchange information with other governmental departments and agencies, both federal and state, which are concerned with the administration of unemployment insurance, or...
• California Unemployment Insurance Code Section 323
  The Director of Employment Development may apply for an advance to the Unemployment Fund and accept the responsibility for the repayment of such advance in...
• California Unemployment Insurance Code Section 324
  The expense of the administration of this division shall be paid out of the Unemployment Administration Fund, unless otherwise provided for in this division.
• California Unemployment Insurance Code Section 325
  (a) The department may study and make recommendations as to action which might tend to: (1) Promote the prevention of unemployment and the stabilization of...
• California Unemployment Insurance Code Section 325.5
  The department, in consultation and coordination with veterans' organizations and veteran service providers, shall do all of the following: (a) Research the needs of veterans...
• California Unemployment Insurance Code Section 325.6
  (a) It is the intent of the Legislature that state supported Veterans Employment Training services meet the same performance standards as those required by the...
• California Unemployment Insurance Code Section 326
  The department shall investigate and report upon the degree of unemployment hazard in various industries and occupations and their cost to the Unemployment Fund. It...
• California Unemployment Insurance Code Section 327
  The department is authorized to enter into negotiations with the United States Bureau of the Census to expand the current population survey for a sample...
• California Unemployment Insurance Code Section 329
  (a) The director, or his or her designee, shall serve as Chairperson of the Joint Enforcement Strike Force on the Underground Economy provided for in...
• California Unemployment Insurance Code Section 333
  (a) The department shall place a high priority on the automation of the Benefit Payment Control Program, specifically including, but not limited to, automating the...
• California Unemployment Insurance Code Section 334
  The director shall pursue the following methods to increase the collection of unemployment insurance benefit overpayments: (a) Developing administrative or automated procedures to insure that...
• California Unemployment Insurance Code Section 335
  The department, in consultation and coordination with the film and movie industry, the Business, Transportation and Housing Agency, and the California Film Commission shall do...
• California Unemployment Insurance Code Section 336
  The director shall establish procedures to identify the transfer or acquisition of a business that is undertaken for purposes of obtaining a lower unemployment insurance...
• California Unemployment Insurance Code Section 401
  There is in the department an Appeals Division consisting of the California Unemployment Insurance Appeals Board and its employees. The appeals board consists of seven...
• California Unemployment Insurance Code Section 402
  Each member of the appeals board shall serve for a term of four years and until his successor is appointed and qualifies. The term of...
• California Unemployment Insurance Code Section 403
  All personnel of the Appeals Division shall be appointed, directed and controlled only by the appeals board or its authorized deputies or agents to whom...
• California Unemployment Insurance Code Section 404
  The appeals board, or the executive officer subject to its direction and control to whom it delegates such responsibility, shall appoint and direct the activities...
• California Unemployment Insurance Code Section 405
  The appeals board shall appoint a chief administrative law judge who shall be a member in good standing of the State Bar of California.
• California Unemployment Insurance Code Section 406
  The duties of the chief administrative law judge include: (a) Serving as the chief executive of the board in the administration of the activities of...
• California Unemployment Insurance Code Section 407
  In any case before it, the appeals board may delegate to any one of its members or to a special examiner or administrative law judge...
• California Unemployment Insurance Code Section 408
  All decisions and orders of the Appeals Board shall be in writing.
• California Unemployment Insurance Code Section 409
  The chairperson shall assign cases before the board to any two members of the board for consideration and decision. Assignments by the chairperson of members...
• California Unemployment Insurance Code Section 409.1
  If a final judgment of a court of competent jurisdiction reverses or declares invalid a precedent decision of the appeals board issued under Section 409...
• California Unemployment Insurance Code Section 409.2
  Any interested person or organization may bring an action for declaratory relief in the superior court in accordance with the provisions of the Code of...
• California Unemployment Insurance Code Section 410
  A decision of the appeals board is final, except for such action as may be taken by a judicial tribunal as permitted or required by...
• California Unemployment Insurance Code Section 411
  The appeals board, acting as a whole, may promulgate rules or amend or rescind rules pertaining to hearing appeals and other matters falling within its...
• California Unemployment Insurance Code Section 412
  (a) The appeals board acting as a whole may, by notice mailed to the director and the parties prior to the mailing of an administrative...
• California Unemployment Insurance Code Section 413
  (a) The appeals board acting as a whole may, by notice mailed to the director and the parties not later than 30 days after the...
• California Unemployment Insurance Code Section 451
  The administration of this division and of other state and federal unemployment compensation and public employment service laws will be promoted by cooperation between this...
• California Unemployment Insurance Code Section 452
  To the extent permissible under the laws and Constitution of the United States, the director may enter into or cooperate in arrangements whereby facilities and...
• California Unemployment Insurance Code Section 453
  To encourage cooperation between this state and other states in the enforcement of the unemployment insurance law of each state and to further coordinate the...
• California Unemployment Insurance Code Section 454
  The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby: (a) Services customarily performed...
• California Unemployment Insurance Code Section 455
  The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby: (a) Potential rights to...
• California Unemployment Insurance Code Section 455.5
  This state shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this...
• California Unemployment Insurance Code Section 455.7
  Notwithstanding any other provision of this division, benefits shall not be denied or reduced to an individual solely because he files a claim in another...
• California Unemployment Insurance Code Section 456
  The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby employer contributions due under...
• California Unemployment Insurance Code Section 601
  "Employment" means service, including service in interstate commerce, performed by an employee for wages or under any contract of hire, written or oral, express or
• California Unemployment Insurance Code Section 601.5
  For the purpose of this division only, "employment" includes any service in an artistic or literary capacity performed by an individual pursuant to a collective...
• California Unemployment Insurance Code Section 602
  "Employment" includes an individual's entire service, performed within, or both within and without, this State if: (a) The service is localized in this State; or...
• California Unemployment Insurance Code Section 603
  Service is localized within a state if: (a) The service is performed entirely within the state; or (b) The service is performed both within and...
• California Unemployment Insurance Code Section 603.5
  "Employment" includes an individual's entire service, wherever performed within the United States or Canada, if such service is not covered under the unemployment compensation law...
• California Unemployment Insurance Code Section 604
  "Employment" includes an individual's entire service, if such service is deemed performed in this State by virtue of an arrangement made pursuant to this division...
• California Unemployment Insurance Code Section 605
  (a) Except as provided by Section 634.5, "employment" for the purposes of this part and Parts 3 (commencing with Section 3501) and 4 (commencing with...
• California Unemployment Insurance Code Section 606
  Each individual employed to perform or to assist in performing the work of any individual employed by an employing unit shall be deemed to be...
• California Unemployment Insurance Code Section 606.5
  (a) Whether an individual or entity is the employer of specific employees shall be determined under common law rules applicable in determining the employer-employee relationship,...
• California Unemployment Insurance Code Section 607
  If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services...
• California Unemployment Insurance Code Section 608
  "Employment", except as provided by Section 634.5, includes service excluded from "employment" under the Federal Unemployment Tax Act solely by reason of paragraph (8) of...
• California Unemployment Insurance Code Section 609
  (a) "Employment" includes service performed for an employing unit on or in connection with an American vessel operating on navigable waters within or within and...
• California Unemployment Insurance Code Section 610
  "Employment" shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), after...
• California Unemployment Insurance Code Section 611
  "Employment" includes agricultural labor.
• California Unemployment Insurance Code Section 621
  "Employee" means all of the following: (a) Any officer of a corporation. (b) Any individual who, under the usual common law rules applicable in determining...
• California Unemployment Insurance Code Section 621.5
  (a) "Employee" also means any individual who is an employee, pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid...
• California Unemployment Insurance Code Section 622
  (a) "Employee" does not include a director of a corporation or association performing services in his or her capacity as a director. This section shall...
• California Unemployment Insurance Code Section 629
  (a) "Employment" does not include domestic service in a private home, except that "employment" includes domestic service in a private home if performed for an...
• California Unemployment Insurance Code Section 630
  Notwithstanding subparagraph (C) of paragraph (1) of subdivision (c) of Section 621 or Section 13004, "employment" does not include service as a transcriber of depositions,...
• California Unemployment Insurance Code Section 631
  "Employment" does not include service performed by a child under the age of 18 years in the employ of his father or mother, or service...
• California Unemployment Insurance Code Section 632
  "Employment" does not include service performed in the employ of any other state or its political subdivisions or in the employ of the United States...
• California Unemployment Insurance Code Section 633
  (a) For purposes of coverage under Part 2 (commencing with Section 2601) of Division 1, "employment" does not include services performed as an intermittent or...
• California Unemployment Insurance Code Section 633.1
  For purposes of coverage under Part 2 (commencing with Section 2601), "employment" shall not include: (a) Services performed for any public entity, nonprofit or for...
• California Unemployment Insurance Code Section 634.5
  Notwithstanding any other provision of law, no provision excluding service from "employment" shall apply to any entity defined by Section 605 or to any nonprofit...
• California Unemployment Insurance Code Section 635
  "Employment" does not include service under any unemployment compensation system established by a law of the United States.
• California Unemployment Insurance Code Section 636
  "Employment" does not include services performed in the employ of either a candidate for public office or a committee as defined in Section 82013 of...
• California Unemployment Insurance Code Section 637
  "Employment" does not include service performed by any of the following: (a) The officers and director of a corporation who are the sole shareholders of...
• California Unemployment Insurance Code Section 637.1
  In a private corporation, any individual who is included within the meaning of "employee" pursuant to subdivision (a) of Section 621 and who is the...
• California Unemployment Insurance Code Section 638
  Sections 639 to 648, inclusive, shall be operative only during such time as the respective type or types of service set forth in those sections...
• California Unemployment Insurance Code Section 639
  "Employment" does not include domestic service in a local college club, or local chapter of a college fraternity or sorority, except that "employment" includes domestic...
• California Unemployment Insurance Code Section 640
  "Employment" does not include service not in the course of the employing unit's trade or business performed in any calendar quarter by an employee, unless...
• California Unemployment Insurance Code Section 641
  "Employment" does not include service performed in any calendar quarter in the employ of any organization exempt from federal income tax under Section 501(a) of...
• California Unemployment Insurance Code Section 642
  "Employment" does not include service performed in the employ of a school, college, or university, if such service is performed: (a) By a student who...
• California Unemployment Insurance Code Section 642.1
  (a) "Employment" does not include service performed by a full-time student employed by an organized camp, as defined in Section 18897 of the Health and...
• California Unemployment Insurance Code Section 643
  "Employment" does not include service performed in the employ of a foreign government (including service as a consular or other officer or employee or a...
• California Unemployment Insurance Code Section 644
  "Employment" does not include service performed in the employ of an instrumentality wholly owned by a foreign government: (a) If the service is of a...
• California Unemployment Insurance Code Section 644.5
  "Employment" does not include services performed in the employ of an international organization.
• California Unemployment Insurance Code Section 645
  "Employment" does not include service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who...
• California Unemployment Insurance Code Section 646
  "Employment" does not include service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which...
• California Unemployment Insurance Code Section 647
  "Employment" does not include service performed in the employ of a hospital, if such service is performed by a patient of such hospital.
• California Unemployment Insurance Code Section 648
  "Employment" does not include service performed on or in connection with a vessel or aircraft not an American vessel or an American aircraft, if the...
• California Unemployment Insurance Code Section 649
  "Employment" does not include service performed by an individual if: (a) Such service is performed by an individual under the age of 18 in the...
• California Unemployment Insurance Code Section 650
  "Employment" does not include services performed as a real estate, mineral, oil and gas, or cemetery broker or as a real estate, cemetery or direct...
• California Unemployment Insurance Code Section 651
  "Employment" does not include services performed by an individual as a golf caddy in caddying or carrying a golf player's clubs.
• California Unemployment Insurance Code Section 652
  "Employment" does not include service performed as an elected or appointed official in any calendar quarter in the employ of any nonprofit fraternal corporation or...
• California Unemployment Insurance Code Section 653
  "Employment" does not include services performed in the employ of a baseball club pursuant to a contract or agreement under which the baseball player agrees...
• California Unemployment Insurance Code Section 654
  "Employment" does not include service performed by a free-lance jockey or exercise boy who is regularly licensed by the California Horse Racing Board.
• California Unemployment Insurance Code Section 655
  "Employment" does not include services performed by a professional athlete who is neither a citizen of nor a resident of the United States or any...
• California Unemployment Insurance Code Section 656
  "Employment" does not include professional services performed by a consultant working as an independent contractor. For the purpose of this section, there shall be a...
• California Unemployment Insurance Code Section 657
  The department shall adopt regulations by July 1, 1996, to establish clear criteria which specify under what conditions amateur athletic officials may be considered employees.
• California Unemployment Insurance Code Section 675
  "Employer" means any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year...
• California Unemployment Insurance Code Section 676
  "Employer" also means any employing unit, for which services are performed that are included in "employment" solely for the purposes of Part 2 (commencing with...
• California Unemployment Insurance Code Section 677
  "Employer" also means any employing unit for which service is performed in "employment" as defined by Section 605.
• California Unemployment Insurance Code Section 678
  "Employer" means any employing unit which pursuant to a collective bargaining agreement between an employer and a labor organization in the motion picture, radio, or...
• California Unemployment Insurance Code Section 679
  (a) Notwithstanding Sections 606.5, 621, and 678, for the purposes of this code, "employer" means any employing unit that is a motion picture payroll services...
• California Unemployment Insurance Code Section 682
  (a) "Employer" also means any employing unit which employs individuals to perform domestic service in a private home, local college club, or local chapter of...
• California Unemployment Insurance Code Section 683
  "Employer" also means any employing unit which employs individuals to perform domestic service comprising in-home supportive services under Article 7 (commencing with Section 12300), Chapter...
• California Unemployment Insurance Code Section 684
  (a) Solely for the purposes of Part 2 (commencing with Section 2601) of this division, "employer" also means any employing unit which employs individuals to...
• California Unemployment Insurance Code Section 685
  Solely for the purposes of Part 2 (commencing with Section 2601) of this division, "employer" also means any employing unit which employs individuals to perform...
• California Unemployment Insurance Code Section 686
  "Employer" also means any person contracting for the creation of a specially ordered or commissioned work of authorship when the parties expressly agree in a...
• California Unemployment Insurance Code Section 687.2
  Notwithstanding any other provision of law, an employment agency, as defined in paragraph (3) of subdivision (a) or subdivision (h) of Section 1812.501 of the...
• California Unemployment Insurance Code Section 701
  An employing unit, not otherwise subject to this division, which files with the director its written election to become an employer for not less than...
• California Unemployment Insurance Code Section 702
  Except as provided by Sections 702.1, 709, and 710, any employing unit for which services that do not constitute employment are performed, may file with...
• California Unemployment Insurance Code Section 702.1
  (a) As used in this section, "nonprofit organization" means any corporation, community chest, fund, or foundation for which services that constitute employment under Section 608...
• California Unemployment Insurance Code Section 702.5
  Any employing unit for which services that do not constitute employment under Section 631 are performed, may file with the director a written election, agreed...
• California Unemployment Insurance Code Section 702.6
  (a) Any employing unit who is an employer under this division may file with the director a written election to cover, for the purposes of...
• California Unemployment Insurance Code Section 703
  Services not included within "employment" and performed entirely without this State, with respect to no part of which contributions are required and paid under an...
• California Unemployment Insurance Code Section 704
  The director shall not approve an election under Section 701, 702, 702.1, 702.5, 703, 708, or 708.5 if he or she finds that any of...
• California Unemployment Insurance Code Section 704.1
  (a) Notwithstanding any other provision of this division, the director may terminate any elective coverage agreement under this article if he or she finds that...
• California Unemployment Insurance Code Section 704.2
  For purposes of Sections 704 and 704.1: (a) "Normally and continuously engaged in a regular trade, business, or occupation" means both of the following: (1)...
• California Unemployment Insurance Code Section 705
  (a) An elective coverage agreement approved by the director pursuant to any section of this article may be terminated as of January 1st of any...
• California Unemployment Insurance Code Section 706
  The director may for good cause waive the requirement of Section 705 that a written application for termination shall be filed on or before the...
• California Unemployment Insurance Code Section 707
  Every employing unit which files an election to become an employer pursuant to Section 701, 702, 702.1, 702.5, 703, 709, or 710, or an application...
• California Unemployment Insurance Code Section 708
  (a) Any individual who is an employer under this division or any two or more individuals who have so qualified may file with the director...
• California Unemployment Insurance Code Section 708.5
  (a) Any individual who is self-employed, who is not an employer as defined in any provision of Article 3 (commencing with Section 675), of Chapter...
• California Unemployment Insurance Code Section 709
  Any local public entity located in this state specified in paragraph (3) of subdivision (a) of Section 135 or Indian tribe specified in paragraph (6)...
• California Unemployment Insurance Code Section 710
  (a) Any public entity or Indian tribe for which services that do constitute employment under Section 605 are performed and for which other services that...
• California Unemployment Insurance Code Section 710.4
  Notwithstanding the provisions of Section 709, any public school employer, as defined in Section 3540.1 of the Government Code, may elect to become an employer...
• California Unemployment Insurance Code Section 710.5
  Notwithstanding Section 709, any public agency, as defined in Section 3501 of the Government Code, may elect to become an employer subject to Part 2...
• California Unemployment Insurance Code Section 710.6
  (a) Notwithstanding Section 709, any Indian tribe as described by subsection (u) of Section 3306 of Title 26 of the United States Code, including those...
• California Unemployment Insurance Code Section 710.7
  (a) The State of California, as defined as an employer in Section 3513 of the Government Code, may elect to become an employer subject to...
• California Unemployment Insurance Code Section 710.8
  (a) (1) The Trustees of the California State University, as defined as an employer in Section 3562 of the Government Code, shall elect to become...
• California Unemployment Insurance Code Section 711
  No election filed by any public entity, as defined by Section 605, under any provision of this division shall be effective for service performed after...
• California Unemployment Insurance Code Section 712
  To the extent permitted by federal law, no contributions shall be due from any nonprofit organization organized before 1960 which received a retroactive determination after...
• California Unemployment Insurance Code Section 713
  To the extent permitted by federal law, no contributions shall be due from any nonprofit organization which first became compulsorily subject to this part on...
• California Unemployment Insurance Code Section 801
  (a) As used in this section, "nonprofit organization" means any corporation, community chest, fund, or foundation for which services are performed that constitute employment by...
• California Unemployment Insurance Code Section 801.5
  To the extent permitted by federal law, a nonprofit organization which before the operative date of this section elected reimbursement financing pursuant to Section 801...
• California Unemployment Insurance Code Section 802
  (a) The State of California, any other public entity (as defined by Section 605), or any Indian tribe as described by subsection (u) of Section...
• California Unemployment Insurance Code Section 803
  (a) As used in this section, "entity" means any employing unit that is authorized by any provision of Article 4 (commencing with Section 701) or...
• California Unemployment Insurance Code Section 803.1
  Notwithstanding any other provision of this article, if an entity acquires or succeeds to another entity in any manner, the method of reimbursement financing, in...
• California Unemployment Insurance Code Section 803.2
  Notwithstanding any other provision of this article, a nonprofit organization which elected reimbursement financing under Section 803 and which has acquired a previously accumulated favorable...
• California Unemployment Insurance Code Section 804
  The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of any Indian tribe (as...
• California Unemployment Insurance Code Section 805
  An unregistered organization described in Section 608, and which has been determined by the Internal Revenue Service to be exempt under Section 501(a) as an...
• California Unemployment Insurance Code Section 806
  (a) The department shall give notice, as required by Section 1327, to each public entity, as defined by Section 605, which has elected a method...
• California Unemployment Insurance Code Section 821
  (a) Each school employer may, in lieu of the contributions required of employers, elect to pay into the Unemployment Fund the cost of benefits, including...
• California Unemployment Insurance Code Section 821.3
  As used in this article, "administrator" means the Director of Employment Development.
• California Unemployment Insurance Code Section 821.4
  As used in this article, "employing unit" and "school employer" means the governing board of any school district or community college district, any county board...
• California Unemployment Insurance Code Section 821.5
  The provisions of Article 3 (commencing with Section 1326) of Chapter 5 of this part relating to filing, determination, and payments of unemployment compensation benefit...
• California Unemployment Insurance Code Section 822
  There is hereby established in the State Treasury the "School Employees Fund." The School Employees Fund is the successor of the "Classified School Employees Fund."...
• California Unemployment Insurance Code Section 823
  (a) For the purpose of payment by each school employer of all or part of the charges for unemployment compensation benefits, fees, assessments, interest, penalties,...
• California Unemployment Insurance Code Section 826
  The administrator of the School Employees Fund shall, based on the total number of covered employees reflected on reports received by March 31, 1978, and...
• California Unemployment Insurance Code Section 827
  Whenever the unencumbered balance of interest deposited in or earned by the School Employees Fund, after deducting administrative expenses paid or encumbered, exceeds two million...
• California Unemployment Insurance Code Section 828
  Each school employer shall be responsible for a quarterly local experience charge as set forth below, together with the charges or penalties set by the...
• California Unemployment Insurance Code Section 829
  The total amount of the local experience charge computed for each school employer pursuant to Section 828 shall be the amount that the school employer,...
• California Unemployment Insurance Code Section 831
  There is hereby created a School Employer Advisory Committee of five persons. The committee shall consist of one person appointed by each of the following:...
• California Unemployment Insurance Code Section 832
  The administrator shall at least annually calculate, as of the close of and for the immediately preceding fiscal year, the experiences of school employers relative...
• California Unemployment Insurance Code Section 901
  The definitions set forth in this article are applicable to this chapter only.
• California Unemployment Insurance Code Section 902
  "Computation date" means the close of business on June 30th, of each calendar year for the purpose of establishing contribution rates for the next succeeding...
• California Unemployment Insurance Code Section 903
  "Rating period" means the full calendar year next succeeding any computation date.
• California Unemployment Insurance Code Section 904
  "Net balance of reserve" means the excess, if any, of credits required to be made to any employer's account over the charges against that account...
• California Unemployment Insurance Code Section 905
  "Average base pay roll" means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most...
• California Unemployment Insurance Code Section 906
  "Contributions paid on his own behalf" means: (a) All contributions paid under this part to the Unemployment Fund on behalf of an employer with respect...
• California Unemployment Insurance Code Section 926
  Except as otherwise provided in this article "wages" means all remuneration payable to an employee for personal services, whether by private agreement or consent or...
• California Unemployment Insurance Code Section 926.5
  "Wages" also means all remuneration payable for personal services, as specified in Section 926, when the legal obligation for the payment of such wages is...
• California Unemployment Insurance Code Section 927
  "Wages" also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer pursuant...
• California Unemployment Insurance Code Section 928
  Unless otherwise specifically provided, the definitions and qualifications of deferred compensation plans shall be determined for purposes of this part in accordance with Subchapter D...
• California Unemployment Insurance Code Section 928.5
  "Wages" also includes all of the following: (a) Any employer contributions under a qualified cash or deferred arrangement, as defined by Section 401(k) of the...
• California Unemployment Insurance Code Section 929
  "Wages" does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in...
• California Unemployment Insurance Code Section 930
  "Wages" does not include remuneration in excess of seven thousand dollars ($7,000) paid to an individual by an employer during any calendar year, with respect...
• California Unemployment Insurance Code Section 930.1
  For the purpose of determining whether an employer has paid remuneration with respect to employment in excess of the limitation prescribed by Section 930 to...
• California Unemployment Insurance Code Section 930.5
  If an employer during any calendar year acquires substantially all the property used in a trade or business of another employer, or used in a...
• California Unemployment Insurance Code Section 931
  "Wages" does not include the amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to...
• California Unemployment Insurance Code Section 931.5
  (a) Except for Part 2 (commencing with Section 2601) of this division and Division 6 (commencing with Section 13000), any third party which makes a...
• California Unemployment Insurance Code Section 933
  "Wages" does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability...
• California Unemployment Insurance Code Section 934
  "Wages" does not include any payment made to, or on behalf of, an employee or his or her beneficiary: (a) From or to a trust...
• California Unemployment Insurance Code Section 935
  "Wages" does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under...
• California Unemployment Insurance Code Section 936
  "Wages" does not include remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade...
• California Unemployment Insurance Code Section 937
  "Wages" does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is...
• California Unemployment Insurance Code Section 938
  (a) "Wages" does not include any payment or series of payments by an employer to an employee or any of his or her dependents which...
• California Unemployment Insurance Code Section 938.1
  "Wages" does not include any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his...
• California Unemployment Insurance Code Section 938.3
  "Wages" does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following: (a) An...
• California Unemployment Insurance Code Section 938.5
  "Wages" does not include any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training,...
• California Unemployment Insurance Code Section 938.7
  "Wages," does not include any payment made by an employer to a survivor, or the estate of a former employee, after the calendar year in...
• California Unemployment Insurance Code Section 939
  Types of payments excluded from the definition of wages by Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7 shall be...
• California Unemployment Insurance Code Section 940
  For the purposes of this section, of Sections 977 and 977.5 to the extent specified by those sections, and of Sections 1026, 1088, 1280, 1281,...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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)...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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:...
• California Unemployment Insurance Code 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)...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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,...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code 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...
• California Unemployment Insurance Code Section 1025
  The director shall keep separate records of the amounts paid into the fund by each employer in his or her own behalf, or chargeable to...
• California Unemployment Insurance Code Section 1026
  (a) The director shall maintain a separate reserve account for each employer, and shall credit each reserve account with all the contributions paid on his...
• California Unemployment Insurance Code Section 1027.1
  On the computation date in 1966, the portion of each negative reserve balance which has not previously been charged to the balancing account shall be...
• California Unemployment Insurance Code Section 1027.5
  On the computation date each year, the amount each employer' s net balance of reserve is more negative than 21 percent of the employer's average...
• California Unemployment Insurance Code Section 1027.6
  On the computation date of June 30, 1983, the amount each employer's net balance of reserve was more negative than 12 percent of the employer's...
• California Unemployment Insurance Code Section 1028
  The charge of unemployment compensation benefits to an employer's account required by Section 1026 shall be made in such manner as to include as of...
• California Unemployment Insurance Code Section 1029
  (a) Whenever an employer ceases to pay wages in employment, the reserve account of the employer, unless it has been transferred under Article 5 (commencing...
• California Unemployment Insurance Code Section 1030
  (a) Any employer who is entitled under Section 1327 to receive notice of the filing of a new or additional claim may, within 10 days...
• California Unemployment Insurance Code Section 1030.1
  (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of...
• California Unemployment Insurance Code Section 1031
  No ruling made under Section 1030 may constitute a basis for the disqualification of any claimant but a determination by the department made under the...
• California Unemployment Insurance Code Section 1032
  If it is ruled under Section 1030 or 1328 that the claimant left the employer's employ voluntarily and without good cause, or left under one...
• California Unemployment Insurance Code Section 1032.5
  (a) Any base period employer may, within 15 days after mailing of a notice of computation under Section 1329, submit to the department facts within...
• California Unemployment Insurance Code Section 1033
  The director shall not less frequently than once each year furnish each employer with an itemized statement of the charges to the reserve account, and...
• California Unemployment Insurance Code Section 1034
  (a) The employer, within 60 days after the date of mailing of any statement of charges or credits and charges to the reserve account, or...
• California Unemployment Insurance Code Section 1035
  The director shall give notice pursuant to Section 1206 to the employer of his or her action on a protest filed under Section 1034.
• California Unemployment Insurance Code Section 1036
  (a) The director shall give notice, pursuant to Section 1206, to the employer of the correction of any error which the director finds in any...
• California Unemployment Insurance Code Section 1037
  If a protest involving the contribution rate is pending when any contribution to which such rate relates is due, the employer shall pay the contribution...
• California Unemployment Insurance Code Section 1051
  Whenever any employing unit acquires the organization, trade, or business, or substantially all of the assets thereof, or a distinct and severable portion of such...
• California Unemployment Insurance Code Section 1051.5
  To the extent permitted by federal law, Sections 1051, 1052, and 1053 are applicable to acquisitions by a nonprofit organization which has elected reimbursement financing...
• California Unemployment Insurance Code Section 1052
  Upon receipt of the application the separate account, actual contribution and benefit experience and payrolls of the predecessor or that part thereof, as determined by...
• California Unemployment Insurance Code Section 1053
  Sections 1051 and 1052 are applicable to applications for transfer of reserve accounts made after the 90-day period beginning with the date of acquisition but...
• California Unemployment Insurance Code Section 1054
  The provisions of this article requiring a specific application for transfer of reserve account shall not apply to any successor who through error or inadvertence...
• California Unemployment Insurance Code Section 1055
  In the event of a denial or granting of an application for transfer of reserve account, the director shall give notice pursuant to Section 1206...
• California Unemployment Insurance Code Section 1056
  The director may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers and shall, in accordance with such...
• California Unemployment Insurance Code Section 1057
  Upon dissolution of a joint venture each participating employer may within 90 days apply for the transfer of his proportionate share of the reserve account....
• California Unemployment Insurance Code Section 1058
  As used in this article the term "joint venture" means a separate employing unit which has been organized by two or more employers to accomplish...
• California Unemployment Insurance Code Section 1060
  A change in contribution rate caused by a transfer under this article of all or a portion of the separate account, actual contribution and benefit...
• California Unemployment Insurance Code Section 1061
  (a) For purposes of this article, the reserve account attributable to a transferred business shall also be transferred to, and combined with, the reserve account...
• California Unemployment Insurance Code Section 1085
  Every employing unit shall keep a true and accurate work record of: (a) All his workers and their status, i.e., employed, on layoff or leave...
• California Unemployment Insurance Code Section 1086
  (a) Each employing unit within 15 days after becoming an employer as defined in this part shall register with the department on a form prescribed...
• California Unemployment Insurance Code Section 1087
  Any officer or employee of the Sales and Use Tax Division of the Board of Equalization who is authorized to accept an application for a...
• California Unemployment Insurance Code Section 1088
  (a) (1) Each employer shall file with the director within the time required by subdivision (a) or (d) of Section 1110 for payment of employer...
• California Unemployment Insurance Code Section 1088.5
  (a) In addition to information reported in accordance with Section 1088, effective July 1, 1998, each employer shall file, with the department, the information provided...
• California Unemployment Insurance Code Section 1088.6
  Each employer, pursuant to authorized regulations, shall furnish a written statement to the worker showing the excess of the worker contributions required with respect to...
• California Unemployment Insurance Code Section 1088.8
  (a) Effective January 1, 2001, any service-recipient, as defined in subdivision (b), who makes or is required to make a return to the Internal Revenue...
• California Unemployment Insurance Code Section 1089
  Each employer shall post and maintain in places readily accessible to individuals in his service such printed statements concerning benefit rights and other matters as...
• California Unemployment Insurance Code Section 1090
  (a) Every assignee, receiver, trustee in bankruptcy, or other representative of an insolvent employing unit, and every administrator or executor of the estate of a...
• California Unemployment Insurance Code Section 1092
  Every employing unit shall furnish to the director, administrative law judge, or deputy, upon demand, a sworn statement of the matters contained in the records...
• California Unemployment Insurance Code Section 1093
  In the event any employer shall fail to keep and furnish to the director, upon notice, any required records or reports necessary for a full...
• California Unemployment Insurance Code Section 1094
  (a) Except as otherwise specifically provided in this code, the information obtained in the administration of this code is confidential, not open to the public,...
• California Unemployment Insurance Code Section 1095
  The director shall permit the use of any information in his or her possession to the extent necessary for any of the following purposes and...
• California Unemployment Insurance Code Section 1096
  Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of...
• California Unemployment Insurance Code Section 1097
  The manner of crediting to each employer the employment experience of the group of employers who have appointed an agent pursuant to Section 1096, for...
• California Unemployment Insurance Code Section 1098
  Nothing contained in Sections 1096 or 1097 shall be construed to make the agent the employer of the workers, or relieve any employer of his...
• California Unemployment Insurance Code Section 1110
  (a) Employer contributions required under Sections 976 and 976.6, the amount of benefits received by any individual pursuant to this part that is deducted from...
• California Unemployment Insurance Code Section 1110.1
  (a) Notwithstanding any other provision of law, the director shall allocate any payment to the department relating to liability for contributions, withheld personal income tax,...
• California Unemployment Insurance Code Section 1110.6
  Notwithstanding the provisions of Section 1110, whenever the liability of an employer for contributions under this division arises under the terms of a written contract...
• California Unemployment Insurance Code Section 1111
  The director for good cause may extend for not to exceed 60 days the time for making a return or report or paying without penalty...
• California Unemployment Insurance Code Section 1111.5
  If the Governor declares a state of emergency, the director may extend the time requirements for filing returns or reports pursuant to Section 1088 and...
• California Unemployment Insurance Code Section 1112
  (a) Any employer who without good cause fails to pay any contributions required of him or her or of his or her workers, except amounts...
• California Unemployment Insurance Code Section 1112.5
  (a) Any employer who without good cause fails to file the reports required by subdivision (a) of Section 1088 and subdivision (a) of Section 13021...
• California Unemployment Insurance Code Section 1113
  Any employer who fails to pay any contributions required of him or of his workers, except amounts assessed under Article 8 (commencing with Section 1126),...
• California Unemployment Insurance Code Section 1113.1
  An employer who, through an error caused by excusable neglect, makes an underpayment of the amount due on a monthly report of contributions pursuant to...
• California Unemployment Insurance Code Section 1114
  (a) Any employer who, without good cause, fails to file within 15 days after service by the director of notice pursuant to Section 1206 of...
• California Unemployment Insurance Code Section 1115
  (a) If the director finds that the collection of any contributions will be jeopardized in any case where an employing unit is insolvent, or is...
• California Unemployment Insurance Code Section 1116
  (a) (1) Every employing unit except a domestic or foreign corporation or a domestic or foreign limited liability company shall, within 10 days of quitting...
• California Unemployment Insurance Code Section 1117
  If any employer fails to file the annual reconciliation return described in subdivision (e) of Section 1088 or subdivision (j) of Section 13021 on or...
• California Unemployment Insurance Code Section 1118
  (a) This section applies only to employers who employ individuals to perform domestic service, as described in Sections 682 and 684. (b) Effective July 1,...
• California Unemployment Insurance Code Section 1119
  The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of any Indian tribe (as...
• California Unemployment Insurance Code Section 1126
  If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any...
• California Unemployment Insurance Code Section 1126.1
  (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or...
• California Unemployment Insurance Code Section 1127
  If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he...
• California Unemployment Insurance Code Section 1127.5
  (a) If the director determines that an individual or entity that is reporting employee wages pursuant to Section 1088 or other applicable sections is not...
• California Unemployment Insurance Code Section 1128
  (a) If the failure of the employing unit to file a return or report within the time required by this division and authorized regulations or...
• California Unemployment Insurance Code Section 1128.1
  (a) If the director finds that an individual or business entity has exchanged money on behalf of an employer and the employer used the cash...
• California Unemployment Insurance Code Section 1129
  The amount of each assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue...
• California Unemployment Insurance Code Section 1130
  One or more assessments may be made for the amount due for one or for more than one period and overpayments may be offset against
• California Unemployment Insurance Code Section 1131
  The director shall give to the employing unit against whom an assessment is made a written notice of the assessment pursuant to Section 1206.
• California Unemployment Insurance Code Section 1132
  Except in the case of failure without good cause to file a return or report, fraud or intent to evade any provision of this division...
• California Unemployment Insurance Code Section 1135
  Assessments under this article become delinquent if not paid on or before the date they become final pursuant to Sections 1036, 1221, 1222, and 1224....
• California Unemployment Insurance Code Section 1136
  If the director finds that an assessment or portion thereof has been erroneously made, he may cancel the assessment or portion thereof in the following...
• California Unemployment Insurance Code Section 1137
  (a) If the director finds, in accordance with Section 1137.1, that the collection of any contributions will be jeopardized by delay the director shall thereupon...
• California Unemployment Insurance Code Section 1137.1
  A jeopardy assessment may be made only upon a finding by the director, based upon probable cause, that any of the following conditions are met:...
• California Unemployment Insurance Code Section 1141
  When an assessment for worker contributions that is made pursuant to the provisions of this article becomes final against a farm labor contractor, as defined...
• California Unemployment Insurance Code Section 1141.1
  The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of any Indian tribe (as...
• California Unemployment Insurance Code Section 1142
  (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a...
• California Unemployment Insurance Code Section 1142.1
  (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a...
• California Unemployment Insurance Code Section 1143
  If the director finds that any individual falsely certifies the medical condition of any person in order to obtain disability insurance benefits, including family temporary...
• California Unemployment Insurance Code Section 1144
  (a) Any employer who induces, solicits, or coerces an employee to file a false or fraudulent claim for benefits shall be assessed a penalty in...
• California Unemployment Insurance Code Section 1145
  (a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter,...
• California Unemployment Insurance Code Section 1176
  If, by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him or her during...
• California Unemployment Insurance Code Section 1176.5
  (a) Except as provided by subdivision (c) of this section, refunds and credits under Section 1176 shall be claimed pursuant to Section 17061 of the...
• California Unemployment Insurance Code Section 1177
  Except as provided by subdivision (b) of Section 1178, if the director determines that any amount of contributions, penalty or interest has been erroneously or...
• California Unemployment Insurance Code Section 1177.5
  (a) If the director determines that an overpayment has been made to the department by an employing unit or the School Employees Fund because of...
• California Unemployment Insurance Code Section 1178
  (a) A claim for refund or credit may be filed with the director for any overpayment including, but not limited to, amounts paid subsequent to...
• California Unemployment Insurance Code Section 1179
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of...
• California Unemployment Insurance Code Section 1179.5
  If an employing unit pays the amount of contributions, penalties, and interest assessed under Article 8 (commencing with Section 1126) of Chapter 4 of Part...
• California Unemployment Insurance Code Section 1180
  The director shall give notice pursuant to Section 1206 to the claimant whenever he or she denies any claim for refund or credit in whole...
• California Unemployment Insurance Code Section 1180.1
  No claim for refund of amounts paid pursuant to Section 1870 may be filed.
• California Unemployment Insurance Code Section 1180.5
  (a) If the director finds that a claim for refund or credit or portion thereof, including a claim deemed made and denied pursuant to subdivision...
• California Unemployment Insurance Code Section 1181
  Interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor upon any overpayment of...
• California Unemployment Insurance Code Section 1184
  If any refund or portion thereof is erroneously made, the director shall assess that amount to the employing unit or other person to whom the...
• California Unemployment Insurance Code Section 1185
  The director, in collaboration with the Franchise Tax Board, shall do all of the following: (a) Identify taxpayers who have overpaid disability insurance contributions in...
• California Unemployment Insurance Code Section 1206
  A notice given under this chapter by the director, an administrative law judge, or the appeals board: (a) May be served personally or by mail,...
• California Unemployment Insurance Code Section 1221
  (a) Within 10 working days of notice of an assessment pursuant to Section 1137, the employer may file a petition for reassessment of the jeopardy...
• California Unemployment Insurance Code Section 1222
  Within 30 days of service of any notice of assessment or denial of claim for refund or credit under Section 803, 821, or 991, or...
• California Unemployment Insurance Code Section 1223
  If any petition is filed under this article within the time and meeting requirements prescribed, an administrative law judge shall review the matter and, if...
• California Unemployment Insurance Code Section 1224
  (a) The petitioner or the director may, within 30 days after the service of notice of an administrative law judge's decision under this article, file...
• California Unemployment Insurance Code Section 1231
  (a) The department shall develop and implement a taxpayer education and information program directed at, but not limited to, the following: (1) Taxpayer or industry...
• California Unemployment Insurance Code Section 1233
  (a) If an employing unit's failure to make a timely return or payment is due to the person's reasonable reliance on written advice from the...
• California Unemployment Insurance Code Section 1236
  Any civil employment tax matter dispute arising under Article 8 (commencing with Section 1126), Article 9 (commencing with Section 1176), or Article 11 (commencing with...
• California Unemployment Insurance Code Section 1237
  (a) No business entity shall discharge or otherwise discriminate against any person because he or she has sought information from the department concerning his or...
• California Unemployment Insurance Code Section 1241
  (a) No suit or proceeding shall be maintained in any court for the recovery of any amount of contributions, interest or penalties alleged to have...
• California Unemployment Insurance Code Section 1242
  If, in any action authorized by Section 1241, judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any...
• California Unemployment Insurance Code Section 1243
  A decision of the appeals board on an appeal from a denial of a protest under Section 1034 or on an appeal from a denial...
• California Unemployment Insurance Code Section 1251
  Unemployment compensation benefits are payable from the Unemployment Fund to unemployed individuals who are eligible under this part.
• California Unemployment Insurance Code Section 1252
  (a) An individual is "unemployed" in any week in which he or she meets any of the following conditions: (1) Any week during which he...
• California Unemployment Insurance Code Section 1252.1
  With respect to individuals hired as commercial fishermen a "totally unemployed individual" means an individual who, during a particular week, while still attached to his...
• California Unemployment Insurance Code Section 1252.2
  With respect to individuals hired as commercial fishermen a "partially unemployed individual" means an individual who, during a particular week meets all of the following...
• California Unemployment Insurance Code Section 1252.3
  (a) Notwithstanding Section 1252, an individual is also "unemployed," as determined by the director, if all of the following conditions are satisfied: (1) The individual...
• California Unemployment Insurance Code Section 1253
  An unemployed individual is eligible to receive unemployment compensation benefits with respect to any week only if the director finds that: (a) A claim for...
• California Unemployment Insurance Code Section 1253.1
  An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which, for...
• California Unemployment Insurance Code Section 1253.12
  An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits, shall not be deemed ineligible for any week in which: (a)...
• California Unemployment Insurance Code Section 1253.15
  An unemployed individual who has been discharged from any branch of the United States armed services and who is in all respects otherwise eligible for...
• California Unemployment Insurance Code Section 1253.2
  An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which pursuant...
• California Unemployment Insurance Code Section 1253.3
  (a) Notwithstanding any other provision of this division, unemployment compensation benefits, extended duration benefits, and federal-state extended benefits are payable on the basis of service...
• California Unemployment Insurance Code Section 1253.4
  Unemployment compensation benefits, extended duration benefits, and federal-state extended benefits shall not be payable to any individual on the basis of any services, substantially all...
• California Unemployment Insurance Code Section 1253.5
  Notwithstanding the provisions of subdivision (c) of Section 1253, if an individual is, in all other respects, eligible for benefits under this part, and such...
• California Unemployment Insurance Code Section 1253.6
  For purposes of subdivision (c) of Section 1253, an unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits, shall not be...
• California Unemployment Insurance Code Section 1253.7
  For the purposes of subdivision (e) of Section 1253, an individual shall not be disqualified for any week solely because of either of the following:...
• California Unemployment Insurance Code Section 1253.8
  An unemployed individual shall not be disqualified for eligibility for unemployment compensation benefits solely on the basis that he or she is only available for...
• California Unemployment Insurance Code Section 1253.9
  An unemployed individual may not be disqualified for unemployment compensation benefits solely on the basis that he or she is a student. An unemployed individual...
• California Unemployment Insurance Code Section 1254
  No week shall be counted as a week of unemployment under subdivision (d) of Section 1253: (a) Unless it occurs within the benefit year which...
• California Unemployment Insurance Code Section 1255
  An individual is not eligible for unemployment compensation benefits on account of unemployment for any week or part of any week with respect to which...
• California Unemployment Insurance Code Section 1255.3
  (a) Except as provided by subdivisions (c) and (d), the amount of unemployment compensation benefits, extended duration benefits, and federal-state extended benefits payable to an...
• California Unemployment Insurance Code Section 1255.5
  (a) An individual is not eligible for unemployment compensation benefits or extended duration benefits for the same day or days of unemployment for which he...
• California Unemployment Insurance Code Section 1255.7
  (a) The Department of Child Support Services shall notify the director whether an individual filing a claim for unemployment compensation after October 1, 1982, owes...
• California Unemployment Insurance Code Section 1256
  An individual is disqualified for unemployment compensation benefits if the director finds that he or she left his or her most recent work voluntarily without...
• California Unemployment Insurance Code Section 1256.1
  (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of...
• California Unemployment Insurance Code Section 1256.2
  (a) Except as otherwise provided in subdivision (b), an individual who terminates his or her employment shall not be deemed to have left his or...
• California Unemployment Insurance Code Section 1256.3
  For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4, and 1256.5, "most recent work" is that work in which a claimant last performed compensated services:...
• California Unemployment Insurance Code Section 1256.4
  (a) An individual is disqualified for unemployment compensation benefits if either of the following occur: (1) The director finds that he or she was discharged...
• California Unemployment Insurance Code Section 1256.5
  (a) An individual shall be deemed to have left his or her most recent work with good cause if the director finds that he or...
• California Unemployment Insurance Code Section 1257
  An individual is also disqualified for unemployment compensation benefits if: (a) He or she willfully, for the purpose of obtaining unemployment compensation benefits, either made...
• California Unemployment Insurance Code Section 1258
  "Suitable employment" means work in the individual's usual occupation or for which he is reasonably fitted, regardless of whether or not it is subject to...
• California Unemployment Insurance Code Section 1258.5
  "Suitable employment" does not include employment with an employer who does not: (a) Possess an appropriate state license to engage in his business, trade, or...
• California Unemployment Insurance Code Section 1259
  Notwithstanding any other provisions of this division, no work or employment shall be deemed suitable and benefits shall not be denied to any otherwise eligible...
• California Unemployment Insurance Code Section 1260
  (a) An individual disqualified under Section 1256, under a determination transmitted to him or her by the department, is ineligible to receive unemployment compensation benefits...
• California Unemployment Insurance Code Section 1260.1
  Notwithstanding any other provision of this division, benefits shall not be denied to any individual by reason of cancellation of wage credits or total reduction...
• California Unemployment Insurance Code Section 1261
  When successive disqualifications under Section 1257 occur, the director may extend the period of ineligibility provided for in Section 1260 for an additional period not...
• California Unemployment Insurance Code Section 1262
  An individual is not eligible for unemployment compensation benefits, and these benefits shall not be payable to him or her, if the individual left his...
• California Unemployment Insurance Code Section 1262.5
  Whenever the department learns that a trade dispute is in progress, the department shall promptly conduct an investigation and make investigation findings as to the...
• California Unemployment Insurance Code Section 1263
  (a) Any individual convicted under Section 2101 by any court of competent jurisdiction of willfully making a false statement or knowingly failing to disclose a...
• California Unemployment Insurance Code Section 1264
  (a) Unemployment compensation benefits, extended duration benefits, and federal-state extended benefits shall not be payable on the basis of services performed by an alien unless...
• California Unemployment Insurance Code Section 1265
  Notwithstanding any other provisions of this division, payments to an individual under a plan or system established by an employer which makes provisions for his...
• California Unemployment Insurance Code Section 1265.1
  (a) Notwithstanding any other provision of this division, payments to an individual by an employer who has failed to provide the advance notice of facility...
• California Unemployment Insurance Code Section 1265.5
  Notwithstanding any other provision of this division, payments to an individual for vacation pay which was earned but not paid for services performed prior to...
• California Unemployment Insurance Code Section 1265.6
  Notwithstanding any other provision of this division, payments to an individual for holiday pay for any holiday occurring in a week during which the individual...
• California Unemployment Insurance Code Section 1265.7
  Notwithstanding any other provision of this division, payments to an individual for sick pay which was earned but not paid for services performed prior to...
• California Unemployment Insurance Code Section 1265.9
  Notwithstanding any other provision of this division, payments for severance pay or terminal pay to an individual who is terminated from his or her employment...
• California Unemployment Insurance Code Section 1266
  Experience has shown that the ability of a large number of the population of California to compete for jobs in the labor market is impaired...
• California Unemployment Insurance Code Section 1267
  Notwithstanding any other provision of this division, with respect to an unemployed individual otherwise eligible for benefits, such benefits shall not be denied to an...
• California Unemployment Insurance Code Section 1268
  An unemployed individual who files a claim for unemployment compensation benefits or extended duration benefits, or an application for federal-state extended benefits or any federally...
• California Unemployment Insurance Code Section 1269
  A determination of potential eligibility for benefits under this article shall be issued to an unemployed individual if the director finds that any of the...
• California Unemployment Insurance Code Section 1270
  As used in this article: (a) "Demand occupation" means an occupation in a labor market area in which the director determines work opportunities are available...
• California Unemployment Insurance Code Section 1271
  (a) Any unemployed individual receiving unemployment compensation benefits payable under this division, who applies for a determination of potential eligibility for benefits under this article...
• California Unemployment Insurance Code Section 1271.5
  (a) The department shall inform all individuals who claim unemployment compensation benefits in this state of the benefits potentially available under this article and Section...
• California Unemployment Insurance Code Section 1272
  Notwithstanding subdivision (c) of Section 1253, an unemployed individual who is able to work is eligible to receive benefits under this article with respect to...
• California Unemployment Insurance Code Section 1272.5
  If an individual fails to submit for any week during a period of training or retraining the certification required by Section 1272, he or she...
• California Unemployment Insurance Code Section 1273
  Notwithstanding any other provision of this article, no payment of benefits during a period of training or retraining as described in this article shall be...
• California Unemployment Insurance Code Section 1274
  The director may publish a list of high demand occupations in each labor market area of this state. If a demand occupation is limited to...
• California Unemployment Insurance Code Section 1274.10
  This article shall remain in effect only until January 1, 2010, and as of that date is repealed, unless a later enacted statute, which is...
• California Unemployment Insurance Code Section 1275
  Unemployment compensation benefit award computations shall be based on wages paid in the base period. "Base period" means: for benefit years beginning in October, November,...
• California Unemployment Insurance Code Section 1276
  "Benefit year", with respect to any individual, means the 52-week period beginning with the first day of the week with respect to which the individual...
• California Unemployment Insurance Code Section 1277
  Notwithstanding Section 1281, if the base period of a new claim includes wages which were paid prior to the effective date of, and not used...
• California Unemployment Insurance Code Section 1277.5
  In determining, under Section 1277, whether a new claim is valid, twice the amount which an individual was entitled to receive under Part 2 (commencing...
• California Unemployment Insurance Code Section 1278
  For the purposes of this chapter, wages shall be counted as "wages for employment for employers" for benefit purposes with respect to any benefit year...
• California Unemployment Insurance Code Section 1279
  (a) Each individual eligible under this chapter who is unemployed in any week shall be paid with respect to that week an unemployment compensation benefit...
• California Unemployment Insurance Code Section 1279.1
  (a) Notwithstanding Section 1279, an individual who is unemployed for any week pursuant to Section 1252.3 shall be paid with respect to that week an...
• California Unemployment Insurance Code Section 1279.5
  (a) Notwithstanding Section 1252 or 1252.2 or any other provision of this part, for the purposes of this section an individual is "unemployed" in any...
• California Unemployment Insurance Code Section 1280
  (a) For any new claims filed with an effective date on or after January 1, 1992, and prior to September 11, 2001, an individual' s...
• California Unemployment Insurance Code Section 1281
  (a) An individual cannot establish a valid claim or a benefit year during which any benefits are payable unless during his or her base period,...
• California Unemployment Insurance Code Section 1282
  If the remuneration of an individual is not based upon a fixed period or duration of time or if the individual's wages are paid at...
• California Unemployment Insurance Code Section 1300
  The Legislature finds that the traditional system of unemployment compensation is primarily designed to provide income support for workers who are temporarily laid off or...
• California Unemployment Insurance Code Section 1326
  Claims for unemployment compensation benefits shall be made in accordance with authorized regulations of the director. Except as otherwise provided in this article, the department...
• California Unemployment Insurance Code Section 1327
  The department shall give a notice of the filing of a new or additional claim to the employing unit by which the claimant was last...
• California Unemployment Insurance Code Section 1328
  The department shall consider the facts submitted by an employer pursuant to Section 1327 and make a determination as to the claimant's eligibility for benefits....
• California Unemployment Insurance Code Section 1329
  Upon the filing of a new claim for benefits, the department shall promptly make a computation on the claim which shall set forth the maximum...
• California Unemployment Insurance Code Section 1330
  The claimant and any base period employer to whom a notice of computation or recomputation is given may, within 20 days after the mailing or...
• California Unemployment Insurance Code Section 1331
  Any base period employer shall, within 15 days after mailing of a notice of computation, submit to the department any facts then known which he...
• California Unemployment Insurance Code Section 1332
  (a) The department shall promptly serve notice of any determination of eligibility for benefits under this part or Part 3 or Part 4 of this...
• California Unemployment Insurance Code Section 1332.5
  Notwithstanding any other provision of this division any provision that prescribes time limits within which the department may reconsider any determination, ruling, or computation or...
• California Unemployment Insurance Code Section 1333
  Notices, protests, and information required under this article shall be submitted in accordance with authorized regulations.
• California Unemployment Insurance Code Section 1334
  An administrative law judge after affording a reasonable opportunity for fair hearing, shall, unless such appeal is withdrawn, affirm, reverse, modify, or set aside any...
• California Unemployment Insurance Code Section 1335
  If an appeal is filed, benefits with respect to the period prior to the final decision on the appeal shall be paid only after the...
• California Unemployment Insurance Code Section 1336
  The director or any party to a decision by an administrative law judge may appeal to the appeals board from the decision. The appeals board...
• California Unemployment Insurance Code Section 1337
  The decision of the appeals board on an appeal from the decision of an administrative law judge must be rendered within 60 days after the...
• California Unemployment Insurance Code Section 1338
  If the appeals board issues a decision allowing benefits the benefits shall be paid regardless of any further action taken by the director, the appeals...
• California Unemployment Insurance Code Section 1339
  (a) The department shall pay unemployment compensation benefits through public employment offices or such other agency as may be prescribed by authorized regulations of the...
• California Unemployment Insurance Code Section 1340
  Minors who are eligible for benefits may be paid and receive benefits in their own right, and a receipt signed by a minor shall be...
• California Unemployment Insurance Code Section 1341
  Benefits due a deceased or legally declared incompetent person may be paid to such person or persons as appears to the Director of Employment Development...
• California Unemployment Insurance Code Section 1342
  Any waiver by any person of any benefit or right under this code is invalid, except as provided by Sections 1255.7, 1342.1, 1345,