Title UIC, California Unemp. Ins. Code

The definitions set forth in this article are applicable to this chapter only. (Enacted by Stats. 1953, Ch. 308.)

“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 calendar year. (Amended by Stats. 1957, Ch. 1184.)

“Rating period” means the full calendar year next succeeding any computation date. (Amended by Stats. 1957, Ch. 1184.)

“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 as of any computation date. (Enacted by Stats. 1953, Ch. 308.)

“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 recent period of three consecutive calendar years immediately preceding the computation date. (Enacted by Stats. 1953, Ch. 308.)

“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 to wages paid by him on or before the computation date for any rating period, which have been paid on or before the end of the c…

Each local board shall develop and submit to the Governor a comprehensive four-year local plan in partnership with the appropriate chief local elected official. The local plan shall be consistent with the State Plan. If the local area is part of a planning region, the local board…

The local plan shall include all of the following: (a) A description of the strategic planning elements consisting of each of the following: (1) An analysis of the regional economic conditions, including, existing and emerging in-demand industry sectors and occupations and the em…

To the extent permitted under the federal Workforce Innovation and Opportunity Act, the local board may submit a local unified plan that includes or integrates the local workforce investment and other local workforce plans such as: (a) An instructional and job training plan requi…

Prior to the date upon which the local board submits a local plan, the local board shall make available copies of a proposed local plan to the public through electronic and other means, like public hearings and local news media, allow members of the public, including representati…

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 by force of statute, including commissions and bonuses, and the reasonable cash value of all remuneration payable t…

“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 assumed by an employer specified in Section 678, and the first or prior employer for whom the personal services were original…

“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 to Section 6053(a) of the Internal Revenue Code. The changes in law made in this section by Chapter 1461 of …

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 (commencing with Section 401) of Chapter 1 of Subtitle A of the Internal Revenue Code. When appl…

“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 Code, to the extent the amount is excluded from the gross income of the employee under Section 402(e)(3)…

“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 federal corporate income tax return. (Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.)

“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 lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulat…

“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 to employment. (Amended by Stats. 1984, Ch. 1275, Sec. 1. Effective September 19, 1984.)

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 an individual during any calendar year, the remuneration shall be deemed to include any remuneration paid to the individual…

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 separate unit of a trade or business of the other employer, and immediately after the acquisition employs in his or her trade or business …

“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 provide for any payment, made to or on behalf of an employee or any of his or her dependents under a plan or system established by an employ…

(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 included in the term “wages” solely by reason of subdivision (a) of Section 931 shall be the employer with respect to those …

“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 made by an employer to, or on behalf of, an employee after the expiration of six calendar months following…

“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 401(a) of the Internal Revenue Code which is exempt from tax under Section 501(a) of that code at the time of the payment, unless the …

“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 3101 of the Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private hom…

“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 or business, except that this section shall not apply to remuneration paid for domestic service in a private home or in a local college cl…

“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 reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code. (Repealed a…

(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 paid: (1) Upon or after the termination of an employee’s employment relationship because of death or retirement for disability, and (2) Under a pl…

“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 program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to excl…

“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 Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliatio…

“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, annual training, or emergency state active duty. (Added by Stats. 1983, Ch. 218, Sec. 1.)

“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 which the employee died. (Added by Stats. 1985, Ch. 37, Sec. 1. Effective May 7, 1985.)

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 excluded from the definition of wages only during the time that the respective type or types of payments set forth in those sections are …

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, 1282, 2652, 2654, 2655, and 2657, “wages” means taxable wages as well as wages which would be taxable except for the limitations on taxab…

(a) It is the intent of the Legislature that: (1) California deliver comprehensive workforce services to jobseekers, students, and employers through a system of one-stop career centers. (2) Services and resources target high-wage industry sectors with career advancement opportuni…

For purposes of this division and any laws governing workforce development programs, and to the extent permitted under Chapter 32 of Title 29 of the United States Code and any related regulations, entrance into a registered apprenticeship program shall be considered placement int…

(a) The local providers of the following programs or activities shall be required partners in the local one-stop system: (1) Programs authorized under Title I of the Workforce Innovation and Opportunity Act. (2) Programs authorized under the Wagner-Peyser Act (29 U.S.C. Sec. 49 e…

In conformity with the requirements of Section 3151 of Title 29 of the United States Code, and all applicable state and federal laws and regulations, the local board, with the agreement of the chief local elected official for the local area, shall develop and enter into a memoran…

One-stop career center operators shall recognize and comply with applicable labor agreements affecting employees of one-stop career centers, including the right to access by labor representatives pursuant to the Ralph C. Dills Act (Chapter 10.3 (commencing with Section 3512) of D…

In order to avoid a conflict of interest, operators of one-stop career centers that issue vouchers shall not be the recipient of vouchers issued by their center without the approval of the chief local elected official and the state board in instances when there are no other poten…

To the full extent permitted by federal law, required by federal law, or both, the Employment Development Department shall utilize its Wagner-Peyser funded activities and programs to support local one-stop career centers. (Amended by Stats. 2015, Ch. 94, Sec. 42. (AB 1270) Effect…

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 year with respect to wages paid for employment. The contributions are due and shall be paid to the department for the…

(a) Except as provided in subdivision (b), in addition to other contributions required by this division, every employer, except an employer to which subdivision (c) is applicable, may submit a voluntary unemployment insurance contribution for the purpose of redetermining its unem…

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 that has elected an alternate method of financing its liability for unemployment compensation benefits pursuant to Article …

(a) Section 976.6 does not apply to any employer who has a negative reserve account balance on the computation date. (b) Subdivision (a) does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section 977. (Amended by Stats. 2004, Ch. 827, Sec. 3. E…

(a) Except as provided in subdivision (c), if, as of the computation date, the employer’s net balance of reserve equals or exceeds that percentage of his or her average base payroll which appears on any line in column 1 of the following table, but is less than that percentage of …