{"code":"UIC","codeName":"Unemployment Insurance Code","section":"637","citation":"Unemp. Ins. Code, § 637","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","url":"https://blackletter.si/unemployment-insurance-code/division-1"},{"name":"PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1"},{"name":"CHAPTER 3. Scope or Coverage [601. - 832.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-3"},{"name":"ARTICLE 2. Excluded Services [629. - 657.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-3/article-2"}],"history":"Amended by Stats. 1989, Ch. 798, Sec. 1.   Effective September 26, 1989.","effective":"1989-09-26","html":"<p>“Employment” does not include service performed by any of the following:</p><p>(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.</p><p>(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.</p><p>(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.</p>","text":"“Employment” does not include service performed by any of the following: (a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act. (b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act. (c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/excluded-services-637","source":"California Legislative Information bulk export (pubinfo)"}