Title UIC, California Unemp. Ins. Code

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 of coverage pursuant to which reimbursement of benefits is permitted or required in lieu of the contributions required of employers. …

(a) Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.4 percent for any rating period unless his or her reserve account has been subject to benefit charges during the period of 12 complete consecutive calendar quar…

(a) (1) Each worker shall pay worker contributions at the rate determined by the director pursuant to this section with respect to wages, as defined by Sections 926, 927, and 985. On or before October 31 of each calendar year, the director shall prepare a statement, which shall b…

(a) Effective January 1, 1994, the director shall prepare a statement on or before November 30 of each calendar year, which shall be a public record, declaring the rate of contributions of the succeeding calendar year for all employers and self-employed individuals covered under …

(a) 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 benefit for each calendar year specified in Section 2655 multiplied by 13 and divided by 55 percent has been paid to an ind…

(a) Notwithstanding any provision of law in this state to the contrary, each employer shall: (1) Except as provided in subdivision (a)(2) of this section, withhold in trust the amount of his workers’ contributions from their wages at the time the wages are paid, shall show the de…

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 to them regardless of whether or not he has deducted the contributions from the workers’ wages at the time they were paid, but no employer shall be…

(a) If the worker contributions required in any one month to be made because of the receipt of cash tips and cash gratuities exceed the wages of the worker under the control of the employer, the worker may furnish the employer, on or before the 10th day of the following month, or…

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 of the employer’s assets and shall be paid to the director prior to the payment of any other claim against the employer. (Amende…

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 of employees or group of employers, shall be made public and available for public inspection but in no case shall the amount o…

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 which case it shall be increased to one cent ($0.01). (Enacted by Stats. 1953, Ch. 308.)

(a) Any contributions paid to the Unemployment Fund or Disability Fund either with respect to wages on which contributions previously have been paid in error and without negligence on the part of the employing unit to another state having an unemployment compensation law, or with…

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 act, credits amounting to 100 percent of such tax on account of contributions paid under this division, then the additional amount of con…

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 into the Unemployment Fund in addition to the amounts required by other provisions of this division an amount equal to five-tenths of 1 pe…

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 of the Social Security Act and Sections 3302, 3303, and 3304 of the Federal Unemployment Tax Act. (Amended by Stats. 1955, Ch. 1165…

The department shall submit to the Legislature in January and May of each year a report on the status of the Unemployment Fund and the Unemployment Compensation Disability Fund. Each report shall include both actual and forecasted information on the fund balances, receipts, disbu…

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 him or her as benefits; but nothing in this division shall be construed to grant any employer or his or her employees prior claims or rights to t…

(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 or her behalf. (b) Unemployment compensation benefits paid to an unemployed individual during any benefit year shall be charg…

Notwithstanding any other provision of this code, an employer’s reserve account shall not be relieved of charges relating to a benefit overpayment if the department determines that the payment was made because the employer, or an agent of the employer, was at fault for failing to…

(a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to respond to the COVID-19 pandemic, unemployment compensation benefits paid to an unemployed individual shall not be charged a…

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 transferred to that account and the employer’s reserve account thereupon canceled. The computation on such date for calendar year …

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 base payroll shall be canceled from his or her reserve balance. The amendment made to this section by Chapter 1296 of the Statutes of 19…

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 average base payroll shall be canceled from his or her reserve balance. (Added by Stats. 1984, Ch. 1296, Sec. 2. Effective September 20,…

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 each computation date all unemployment compensation benefit payments made on or before the computation date. In computing the charge…

(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 with Section 1051), shall be canceled on the records of the department after a period of three consecutive years has elapsed…

(a) An employer that is entitled under Section 1327 to receive notice of the filing of a new or additional claim may, within 10 days after mailing of the notice, submit to the department any facts within its possession disclosing whether the claimant left the employer’s employ vo…

(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 his incarceration and he is convicted of the offense for which he was incarcerated or of any lesser included offense, he shall be deemed to have left hi…

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 provisions of Section 1328 may constitute a ruling under Section 1030. (Amended by Stats. 1979, Ch. 373.)

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 of the following circumstances, benefits paid to the claimant subsequent to the termination of employment that are based upon wages earned …

(a) Any base period employer may, within 15 days after mailing of a notice of computation under subdivision (a) of Section 1329, submit to the department facts within its possession disclosing that the individual claiming benefits is rendering services for that employer in less t…

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 a statement of the reserve account showing the credits and charges, the net balance of the reserve account and the contribution r…

(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 within an additional period not exceeding 60 days which may for good cause be granted by the director, may file with the director a written pro…

The director shall give notice pursuant to Section 1206 to the employer of his or her action on a protest filed under Section 1034. (Amended by Stats. 1979, Ch. 1082.)

(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 statement of account or statement of charges. Except in the case where fraud, intent to evade, misrepresentation, or willful nondisclosure …

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 at the rate shown in the statement furnished by the director. Such a protest, however, shall constitute a claim for refund unde…

This article shall be known, and may be cited, as the California Creative Workforce Act of 2021. (Added by Stats. 2021, Ch. 767, Sec. 3. (SB 628) Effective January 1, 2022. Operative as prescribed in Section 14246. See conditional termination clause in Section 14007.)

The purpose of this article is: (a) To establish creative arts workforce development as a state priority. (b) To recognize creative workers across California as essential workers and contributors for overcoming California’s greatest challenges through the rebuilding of California…

For purposes of this article: (a) “Act” means the California Creative Workforce Act of 2021 (b) “Board” means the California Workforce Development Board, established pursuant to Article 1 (commencing with Section 14010) of Chapter 3. (c) “Council” means the Arts Council establish…

(a) The council, in consultation with the board, shall design a grant program that meets the objectives enumerated in Section 14241. (b) The council shall consult with local governments, and community nonprofit organizations, educational institutions with arts programming, and wo…

(a) The council, in consultation with the board, shall oversee and administer the grant program, which shall be operated and implemented locally or regionally by program grantees, including, but not limited to, local government entities, cultural arts agencies, community nonprofi…

This article shall become operative upon the appropriation by the Legislature of sufficient funds for its purposes. (Added by Stats. 2021, Ch. 767, Sec. 3. (SB 628) Effective January 1, 2022. Operative as prescribed by its own provisions. See conditional termination clause in Sec…

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 organization, trade, or business, of any employer, excepting any assets retained by the employer incident to the liqu…

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 pursuant to Section 801 and the director shall transfer the reserve account of the predecessor employer to th…

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 authorized regulations, which pertains to the organization, trade, or business, or portion thereof acquired, sha…

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 prior to the cancellation of the reserve account pursuant to Section 1029 if the reserve account has not been reacquired …

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 continued to file contribution reports and pay contributions for the account and at the rate determined by the depart…