Unemployment Insurance Code § 976.8

ARTICLE 3. Contribution Rates

Current as of September 28, 2026Unemp. Ins. Code, § 976.8Official source ↗

Amended by Stats. 2004, Ch. 827, Sec. 3. Effective January 1, 2005.

(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.