California Unemployment Insurance Code CHAPTER 2 - Withholding and Payment of Tax

• Section 13020.
  (a) (1) Every employer who pays wages to a resident employee for services performed either within or without this state, or to a nonresident employee for services...
• Section 13021.
  (a) Every employer required to withhold any tax under Section 13020 shall for each calendar quarter, whether or not wages or payments are paid in the...
• Section 13021.5.
  (a) “Electronic funds transfer” means a transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an...
• Section 13022.
  In determining the amount to be deducted and withheld under Section 13020, the wages may, at the election of the employer, be computed to the...
• Section 13023.
  The department may, by regulation, permit employers to estimate the wages which will be paid to any employee in any quarter of the calendar year,...
• Section 13024.
  The department may provide by authorized regulation, under such conditions and to such extent as it deems proper, for withholding in addition to that otherwise...
• Section 13025.
  In the case of remuneration paid in any medium other than cash for services performed by an individual as a retail salesperson for a person...
• Section 13026.
  An employer shall not be required to deduct and withhold any tax under this division upon a payment of wages (except wages exempt from federal...
• Section 13027.
  In the case of tips which constitute wages, subdivision (a) of Section 13020 shall be applicable only to such tips as are included in a...
• Section 13028.
  (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2...
• Section 13028.1.
  If the director determines that nonpayment of tax by a nonresident under the income tax laws of this state may occur, the director shall notify...
• Section 13028.5.
  (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2...
• Section 13028.6.
  (a) For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2...
• Section 13029.
  The department may by authorized regulations provide for withholding—    (a) From remuneration for services performed by an employee for his or her employer which (without regard...
• Section 13030.
  If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that...
• Section 13031.
  If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than...

Last modified: October 22, 2018