BlackletterCalifornia law

Unemployment Insurance Code § 928.7

ARTICLE 2. “Wages,” the Basis of the Contribution

Current as of September 28, 2026Unemp. Ins. Code, § 928.7Official source ↗

Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.

“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.