{"code":"UIC","codeName":"Unemployment Insurance Code","section":"928.7","citation":"Unemp. Ins. Code, § 928.7","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 4. Contributions and Reports [901. - 1243.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-4"},{"name":"ARTICLE 2. “Wages,” the Basis of the Contribution [926. - 940.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-4/article-2"}],"history":"Added by Stats. 2010, Ch. 522, Sec. 3.   (SB 1244)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/wages-the-basis-of-the-contribution-928-7","source":"California Legislative Information bulk export (pubinfo)"}