{"code":"UIC","codeName":"Unemployment Insurance Code","section":"13004","citation":"Unemp. Ins. Code, § 13004","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","url":"https://blackletter.si/unemployment-insurance-code/division-6"},{"name":"CHAPTER 1. General Provisions [13000. - 13019.]","url":"https://blackletter.si/unemployment-insurance-code/division-6/chapter-1"}],"history":"Amended by Stats. 1986, Ch. 847, Sec. 15.","effective":null,"html":"<p>“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.</p><p>Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.</p>","text":"“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation. Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/general-provisions-13004","source":"California Legislative Information bulk export (pubinfo)"}