BlackletterCalifornia law

Unemployment Insurance Code § 937

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

Current as of September 28, 2026Unemp. Ins. Code, § 937Official source ↗

Repealed and added by Stats. 1986, Ch. 847, Sec. 9.

“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.