{"code":"UIC","codeName":"Unemployment Insurance Code","section":"976.8","citation":"Unemp. Ins. Code, § 976.8","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 3. Contribution Rates [976. - 995.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-4/article-3"}],"history":"Amended by Stats. 2004, Ch. 827, Sec. 3.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>(a) Section <a href=\"/uic/976.6\">976.6</a> does not apply to any employer who has a negative reserve account balance on the computation date. </p><p>(b) Subdivision (a) does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section <a href=\"/uic/977\">977</a>.</p>","text":"(a) Section 976.6 does not apply to any employer who has a negative reserve account balance on the computation date. (b) Subdivision (a) does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section 977.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/contribution-rates-976-8","source":"California Legislative Information bulk export (pubinfo)"}