{"code":"UIC","codeName":"Unemployment Insurance Code","section":"675","citation":"Unemp. Ins. Code, § 675","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 3. Subject Employers [675. - 687.2.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-3/article-3"}],"history":"Amended by Stats. 1971, Ch. 1107.","effective":null,"html":"<p>“Employer” means any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year in employment one or more employees and pays wages for employment in excess of one hundred dollars ($100) during any calendar quarter.</p>","text":"“Employer” means any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year in employment one or more employees and pays wages for employment in excess of one hundred dollars ($100) during any calendar quarter.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/subject-employers-675","source":"California Legislative Information bulk export (pubinfo)"}