{"code":"UIC","codeName":"Unemployment Insurance Code","section":"937","citation":"Unemp. Ins. Code, § 937","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- 940.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-4/article-2"}],"history":"Repealed and added by Stats. 1986, Ch. 847, Sec. 9.","effective":null,"html":"<p>“Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.</p>","text":"“Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/wages-the-basis-of-the-contribution-937","source":"California Legislative Information bulk export (pubinfo)"}