California Unemployment Insurance Code ARTICLE 2 - “Wages,” the Basis of the Contribution

• 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...
• 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...
• 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...
• 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...
• 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 Internal Revenue...
• Section 928.7.
  “Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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 payment...
• 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...
• 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 described in...
• 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...
• 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...
• 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...
• 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 is...
• 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 educational assistance...
• Section 938.4.
  “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue...
• 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,...
• 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...
• 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...
• 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,...

Last modified: October 22, 2018