{"code":"UIC","codeName":"Unemployment Insurance Code","section":"929","citation":"Unemp. Ins. Code, § 929","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":"Enacted by Stats. 1953, Ch. 308.","effective":null,"html":"<p>“Wages” does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulations.</p>","text":"“Wages” does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulations.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/wages-the-basis-of-the-contribution-929","source":"California Legislative Information bulk export (pubinfo)"}