PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]

Part 1 enacted by Stats. 1953, Ch. 308.

§§ 100–2129 · 639 sections

CHAPTER 1. General Provisions §§ 100–144 · 32 sections
1. ARTICLE 1. Policy and Interpretation §§ 100–102 · 3 sections
  - § 100 As a guide to the interpretation and application of this division the public policy of this State is declared as follows: Experience has shown that large…
  - § 101 This part is a part of a national plan of unemployment reserves and social security, and is enacted for the purpose of assisting in the stabilization of…
  - § 102 All the rights, privileges or immunities conferred by this division or by acts deemed pursuant thereto shall exist subject to the power of the Legislature to…
2. ARTICLE 2. General Definitions §§ 125–144 · 29 sections
  - § 125 Except where the context otherwise clearly indicates, the definitions set forth in this article shall govern the construction of the provisions of this…
  - § 125.3 “American aircraft” means an aircraft registered under the laws of the United States.
  - § 125.4 “American employer” means any of the following: (a) An individual who is a resident of the United States. (b) A partnership, if two-thirds or more of the…
  - § 125.5 “American vessel” means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered…
  - § 126 “Appeals Board” means the California Unemployment Insurance Appeals Board.
  - § 127 “Authorized regulations” means regulations promulgated pursuant to the provisions of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of…
  - § 128 “Benefits” means the money payments payable to an individual, pursuant to this division, with respect to his unemployment and includes unemployment…
  - § 129 “Calendar quarter” means the period of three consecutive calendar months ending on March 31st, June 30th, September 30th, or December 31st, or the equivalent…
  - § 130 “Contingent fund” means the Department of Employment Development Contingent Fund.
  - § 130.5 “Benefit Audit Fund” means the Employment Development Department Benefit Audit Fund.
  - § 131 “Contributions” means the money payments to the Unemployment Fund, Employment Training Fund, or Unemployment Compensation Disability Fund which are required by…
  - § 133 Except as otherwise provided, “department” means the Employment Development Department, which also may be referred to as the Department of Employment…
  - § 133.5 “Department of Benefit Payments” or “State Department of Benefit Payments” shall be construed to refer to and mean the Employment Development Department.
  - § 134 Except as otherwise provided, “director” means the Director of Employment Development.
  - § 134.1 “Director of Benefit Payments” shall be construed to refer to and mean Director of Employment Development.
  - § 134.5 “Disability fund” means the “Unemployment Compensation Disability Fund.”
  - § 135 (a) “Employing unit” means an individual or type of organization that has in its employ one or more individuals performing services for it within this state,…
  - § 135.1 (a) A new employing unit shall not be created when there is an acquisition or change in the form or organization of an existing business enterprise, or…
  - § 135.2 (a) If two or more business enterprises are united by factors of control, operation, and use, the director may determine that the business enterprises are one…
  - § 136 “Federal Unemployment Tax Act” means Chapter 23 of Subtitle C of the Internal Revenue Code of 1954, or the corresponding provisions of any other federal act…
  - § 137 “Public employment office” means a free public employment office or branch thereof operated by this State or maintained as a part of a state-controlled system…
  - § 139 “State” includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia, as well as each of the states of the United States.
  - § 140 “Unemployment compensation benefits” refers to benefits payable under Part 1 of this division.
  - § 140.5 “Unemployment compensation disability benefits” or “disability benefits” refers to money payments payable under Part 2 (commencing with Section 2601) to either…
  - § 141 “Unemployment insurance” wherever it appears in this division means “unemployment compensation.”
  - § 142 “Unemployment Trust Fund” means the Unemployment Trust Fund established and maintained pursuant to Section 904 of the Federal Social Security Act as amended.
  - § 142.5 “United States” includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. An individual who is a citizen of the…
  - § 143 “Week” means a period of seven consecutive days as prescribed by authorized regulation. Such regulation may prescribe that a week shall be deemed to be “in,”…
  - § 144 “Worker contributions,” “contributions by workers,” “employee contributions,” or “contributions by employees” mean contributions to the Disability Fund.
CHAPTER 2. Administration §§ 301–456 · 63 sections
1. ARTICLE 1. Employment Development Department §§ 301–340 · 40 sections
  - § 301 There is in the Labor and Workforce Development Agency the Employment Development Department, which is vested with the duties, purposes, responsibilities, and…
  - § 301.6 The Employment Development Department shall have the possession and control of all records, papers, offices, equipment, supplies, moneys, appropriations, land,…
  - § 301.7 All officers and employees of the State Department of Benefit Payments who, on the operative date of the statute amending this section at the 1977 portion of…
  - § 302 The Director of Employment Development shall be appointed by the Governor, subject to the approval of the Senate, and shall serve as director at the pleasure…
  - § 303 There shall be five deputy directors in the Employment Development Department who shall be appointed by the Governor subject to the approval of the Senate and…
  - § 304 Whenever a reference to this division is made in this article it shall also include all other divisions of this code.
  - § 305 Regulations for the administration of the functions of the Employment Development Department under this code shall be adopted, amended, or repealed by the…
  - § 305.5 All regulations heretofore adopted by the Director of the Department of Human Resources Development shall remain in effect and shall be fully enforceable…
  - § 305.6 All regulations heretofore adopted by the Director of Benefit Payments pursuant to this code and in effect immediately preceding the operative date of the…
  - § 306 The Director of Employment Development may adopt, amend, or repeal such regulations as are reasonably necessary to enforce his functions under this code.
  - § 307 The department shall provide, upon the request of any person or entity, any or all of the department’s rules, regulations, guidelines, bulletins, manuals,…
  - § 310 The Director of Employment Development or the Department of Employment Development may prescribe the extent, if any, to which any rule, regulation or…
  - § 311 The Director of Employment Development shall appoint such assistants except personnel of the appeals division as he finds necessary for the administration of…
  - § 315 The appeals division within the department includes the appeals board and its clerical staff and assistants and the administrative law judges and their…
  - § 316 (a) For purposes of this section, the following definitions shall apply: (1) “Additional languages” means the top 8 to 15 non-English and nonprimary languages…
  - § 317 The Director of Employment Development shall maintain a field investigating staff, whose function shall embrace investigation throughout the state of…
  - § 318 The Director of Employment Development shall comply with all applicable provisions of the Government Code relating to contracts, budgets and other fiscal…
  - § 320 The Director of Employment Development shall make such reports in such form and containing such information as the Secretary of Labor may from time to time…
  - § 320.3 (a) The director shall periodically review policies and practices used to determine eligibility for and the amount of benefits in the unemployment insurance…
  - § 320.4 (a) For the purposes of this part, upon appropriation by the Legislature, the department shall do all of the following: (1) (A) Report at least once every six…
  - § 320.5 The director may by authorized regulations prescribe the information required to be reported to the department by employing units under this division and…
  - § 321 The Director of Employment Development shall make available, upon request, to any agency of the United States government charged with the administration of…
  - § 321.5 (a) For purposes of preventing payments on fraudulent claims for unemployment compensation benefits, the Director of Employment Development shall verify, with…
  - § 322 The department may exchange information with federal, state, or local governmental departments and agencies that are concerned with the administration of…
  - § 323 The Director of Employment Development may apply for an advance to the Unemployment Fund and accept the responsibility for the repayment of such advance in…
  - § 324 The expense of the administration of this division shall be paid out of the Unemployment Administration Fund, unless otherwise provided for in this division.
  - § 325 (a) The department may study and make recommendations as to action which might tend to: (1) Promote the prevention of unemployment and the stabilization of…
  - § 325.5 The department, in consultation and coordination with veterans’ organizations and veteran service providers, shall do all of the following: (a) Research the…
  - § 325.6 (a) It is the intent of the Legislature that state supported Veterans Employment Training services meet the same performance standards as those required by the…
  - § 326 The department shall investigate and report upon the degree of unemployment hazard in various industries and occupations and their cost to the Unemployment…
  - § 327 The department is authorized to enter into negotiations with the United States Bureau of the Census to expand the current population survey for a sample of up…
  - § 329 (a) The director, or the director’s designee, shall serve as Chairperson of the Joint Enforcement Strike Force on the Underground Economy provided for in…
  - § 331 (a) The director shall post, on the homepage of the department’s internet website, a hyperlink to information about the Federal Unemployment Tax Act tax…
  - § 333 (a) The department shall place a high priority on the automation of the Benefit Payment Control Program, specifically including, but not limited to, automating…
  - § 334 The director shall pursue the following methods to increase the collection of unemployment insurance benefit overpayments: (a) Developing administrative or…
  - § 335 The department, in consultation and coordination with the film and movie industry, the Governor’s Office of Business and Economic Development, and the…
  - § 336 The director shall establish procedures to identify the transfer or acquisition of a business that is undertaken for purposes of obtaining a lower unemployment…
  - § 339 (a) The department shall develop and, upon appropriation by the Legislature, implement a recession plan to prepare for an increase in unemployment insurance…
  - § 339.5 (a) The department shall conduct a feasibility study that examines the idea of extending unemployment insurance benefits to self-employed individuals and…
  - § 340 (a) (1) The department shall provide a plan for assessing the effectiveness of its fraud prevention and detection tools by May 1, 2022, to the Senate Committee…
2. ARTICLE 3. California Unemployment Insurance Appeals Board §§ 401–413 · 15 sections
  - § 401 (a) There is in the department an Appeals Division consisting of the California Unemployment Insurance Appeals Board and its employees. The appeals board…
  - § 402 Each member of the appeals board shall serve for a term of four years and until his successor is appointed and qualifies. The term of office of each member of…
  - § 403 All personnel of the Appeals Division shall be appointed, directed and controlled only by the appeals board or its authorized deputies or agents to whom it may…
  - § 404 The appeals board, or the executive officer subject to its direction and control to whom it delegates such responsibility, shall appoint and direct the…
  - § 405 The appeals board shall appoint a chief administrative law judge who shall be a member in good standing of the State Bar of California.
  - § 406 The duties of the chief administrative law judge include: (a) Serving as the chief executive of the board in the administration of the activities of…
  - § 407 In any case before it, the appeals board may delegate to any one of its members or to a special examiner or administrative law judge the taking or hearing of…
  - § 408 All decisions and orders of the Appeals Board shall be in writing.
  - § 409 The chairperson shall assign cases before the board to any two members of the board for consideration and decision. Assignments by the chairperson of members…
  - § 409.1 If a final judgment of a court of competent jurisdiction reverses or declares invalid a precedent decision of the appeals board issued under Section 409 or…
  - § 409.2 Any interested person or organization may bring an action for declaratory relief in the superior court in accordance with the provisions of the Code of Civil…
  - § 410 A decision of the appeals board is final, except for such action as may be taken by a judicial tribunal as permitted or required by law. A decision of the…
  - § 411 The appeals board, acting as a whole, may promulgate rules or amend or rescind rules pertaining to hearing appeals and other matters falling within its…
  - § 412 (a) The appeals board acting as a whole may, by notice mailed to the director and the parties prior to the mailing of an administrative law judge’s decision on…
  - § 413 (a) The appeals board acting as a whole may, by notice mailed to the director and the parties not later than 30 days after the mailing of an administrative law…
3. ARTICLE 4. Interstate and Federal Cooperation §§ 451–456 · 8 sections
  - § 451 The administration of this division and of other state and federal unemployment compensation and public employment service laws will be promoted by cooperation…
  - § 452 To the extent permissible under the laws and Constitution of the United States, the director may enter into or cooperate in arrangements whereby facilities and…
  - § 453 To encourage cooperation between this state and other states in the enforcement of the unemployment insurance law of each state and to further coordinate the…
  - § 454 The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby: (a) Services…
  - § 455 The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby: (a) Potential…
  - § 455.5 This state shall participate in any arrangements for the payment of compensation on the basis of combining an individual’s wages and employment covered under…
  - § 455.7 Notwithstanding any other provision of this division, benefits shall not be denied or reduced to an individual solely because he files a claim in another…
  - § 456 The director may enter into reciprocal arrangements with authorized agencies of other states or of the Federal Government, or both, whereby employer…
CHAPTER 3. Scope or Coverage §§ 601–832 · 109 sections
1. ARTICLE 1. Employment §§ 601–611 · 14 sections
  - § 601 “Employment” means service, including service in interstate commerce, performed by an employee for wages or under any contract of hire, written or oral,…
  - § 601.5 For the purpose of this division only, “employment” includes any service in an artistic or literary capacity performed by an individual pursuant to a…
  - § 602 “Employment” includes an individual’s entire service, performed within, or both within and without, the state if one of the following is met: (a) The service…
  - § 603 Service is localized within a state if either of the following apply: (a) The service is performed entirely within the state. (b) (1) The service is performed…
  - § 603.5 “Employment” includes an individual’s entire service, wherever performed within the United States or Canada, if such service is not covered under the…
  - § 604 “Employment” includes an individual’s entire service, if such service is deemed performed in this State by virtue of an arrangement made pursuant to this…
  - § 605 (a) Except as provided by Section 634.5, “employment” for the purposes of this part and Parts 3 (commencing with Section 3501) and 4 (commencing with Section…
  - § 606 Each individual employed to perform or to assist in performing the work of any individual employed by an employing unit shall be deemed to be employed by that…
  - § 606.5 (a) Whether an individual or entity is the employer of specific employees shall be determined pursuant to subdivision (b) of Section 621, except as provided in…
  - § 607 If the services performed during one-half or more of any pay period by an employee for the person employing him constitute employment, all the services of the…
  - § 608 “Employment”, except as provided by Section 634.5, includes service excluded from “employment” under the Federal Unemployment Tax Act solely by reason of…
  - § 609 (a) “Employment” includes service performed for an employing unit on or in connection with an American vessel operating on navigable waters within or within…
  - § 610 “Employment” shall include the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada), after…
  - § 611 “Employment” includes agricultural labor.
2. ARTICLE 1.5. Employee §§ 621–623 · 4 sections
  - § 621 “Employee” means all of the following: (a) Any officer of a corporation. (b) Any individual providing labor or services for remuneration has the status of an…
  - § 621.5 (a) “Employee” also means any individual who is an employee, pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid state contractor’s…
  - § 622 (a) “Employee” does not include a director of a corporation or association performing services in his or her capacity as a director. This section shall not…
  - § 623 “Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.
3. ARTICLE 2. Excluded Services §§ 629–657 · 33 sections
  - § 629 (a) “Employment” does not include domestic service in a private home, except that “employment” includes domestic service in a private home if performed for an…
  - § 630 Notwithstanding subparagraph (C) of paragraph (1) of subdivision (c) of Section 621 or Section 13004, “employment” does not include service as a transcriber of…
  - § 631 “Employment” does not include service performed by a child under the age of 18 years in the employ of his father or mother, or service performed by an…
  - § 632 “Employment” does not include service performed in the employ of any other state or its political subdivisions or in the employ of the United States government…
  - § 633 (a) For purposes of coverage under Part 2 (commencing with Section 2601) of Division 1, “employment” does not include services performed as an intermittent or…
  - § 633.1 For purposes of coverage under Part 2 (commencing with Section 2601), “employment” shall not include: (a) Services performed for any public entity, nonprofit…
  - § 634.5 Notwithstanding any other provision of law, a provision excluding service from “employment” does not apply to an entity defined by Section 605 or to a…
  - § 635 “Employment” does not include service under any unemployment compensation system established by a law of the United States.
  - § 636 “Employment” does not include services performed in the employ of either a candidate for public office or a committee as defined in Section 82013 of the…
  - § 637 “Employment” does not include service performed by any of the following: (a) The officers and director of a corporation who are the sole shareholders of the…
  - § 637.1 In a private corporation, any individual who is included within the meaning of “employee” pursuant to subdivision (a) of Section 621 and who is the sole…
  - § 638 Sections 639 to 648, inclusive, shall be operative only during such time as the respective type or types of service set forth in those sections are similarly…
  - § 639 “Employment” does not include domestic service in a local college club, or local chapter of a college fraternity or sorority, except that “employment” includes…
  - § 640 “Employment” does not include service not in the course of the employing unit’s trade or business performed in any calendar quarter by an employee, unless the…
  - § 641 “Employment” does not include service performed in any calendar quarter in the employ of any organization exempt from federal income tax under Section 501(a)…
  - § 642 “Employment” does not include service performed in the employ of a school, college, or university, if such service is performed: (a) By a student who is…
  - § 642.1 (a) “Employment” does not include service performed by a full-time student employed by an organized camp, as defined in Section 18897 of the Health and Safety…
  - § 643 “Employment” does not include service performed in the employ of a foreign government (including service as a consular or other officer or employee or a…
  - § 644 “Employment” does not include service performed in the employ of an instrumentality wholly owned by a foreign government: (a) If the service is of a character…
  - § 644.5 “Employment” does not include services performed in the employ of an international organization.
  - § 645 “Employment” does not include service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled…
  - § 646 “Employment” does not include service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which…
  - § 647 “Employment” does not include service performed in the employ of a hospital, if such service is performed by a patient of such hospital.
  - § 648 “Employment” does not include service performed on or in connection with a vessel or aircraft not an American vessel or an American aircraft, if the employee…
  - § 649 “Employment” does not include service performed by an individual if: (a) Such service is performed by an individual under the age of 18 in the delivery or…
  - § 650 “Employment” does not include services performed as a real estate, mineral, oil and gas, or cemetery broker or as a real estate, cemetery or direct sales…
  - § 651 “Employment” does not include services performed by an individual as a golf caddy in caddying or carrying a golf player’s clubs.
  - § 652 “Employment” does not include service performed as an elected or appointed official in any calendar quarter in the employ of any nonprofit fraternal…
  - § 653 “Employment” does not include services performed in the employ of a baseball club pursuant to a contract or agreement under which the baseball player agrees to…
  - § 654 “Employment” does not include service performed by a free-lance jockey or exercise boy who is regularly licensed by the California Horse Racing Board.
  - § 655 “Employment” does not include services performed by a professional athlete who is neither a citizen of nor a resident of the United States or any state when he…
  - § 656 “Employment” does not include professional services performed by a consultant working as an independent contractor. For the purpose of this section, there…
  - § 657 The department shall adopt regulations by July 1, 1996, to establish clear criteria which specify under what conditions amateur athletic officials may be…
4. ARTICLE 3. Subject Employers §§ 675–687.2 · 12 sections
  - § 675 “Employer” means any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year in…
  - § 676 “Employer” also means any employing unit, for which services are performed that are included in “employment” solely for the purposes of Part 2 (commencing with…
  - § 677 “Employer” also means any employing unit for which service is performed in “employment” as defined by Section 605.
  - § 678 “Employer” means any employing unit which pursuant to a collective bargaining agreement between an employer and a labor organization in the motion picture,…
  - § 679 (a) (1) Notwithstanding Sections 606.5 and 678, for the purposes of this code, “employer” means any employing unit that is a motion picture payroll services…
  - § 680 (a) Notwithstanding any other provision of law, when motion picture production workers are employed by one or more affiliated entities of a motion picture…
  - § 682 (a) “Employer” also means any employing unit which employs individuals to perform domestic service in a private home, local college club, or local chapter of a…
  - § 683 “Employer” also means any employing unit which employs individuals to perform domestic service comprising in-home supportive services under Article 7…
  - § 684 (a) Solely for the purposes of Part 2 (commencing with Section 2601) of this division, “employer” also means any employing unit which employs individuals to…
  - § 685 Solely for the purposes of Part 2 (commencing with Section 2601) of this division, “employer” also means any employing unit which employs individuals to…
  - § 686 “Employer” also means any person contracting for the creation of a specially ordered or commissioned work of authorship when the parties expressly agree in a…
  - § 687.2 Notwithstanding any other law, an employment agency, as defined in subparagraph (C) of paragraph (1) of subdivision (a) or subdivision (h) of Section 1812.501…
5. ARTICLE 4. Elective Coverage §§ 701–713 · 25 sections
  - § 701 An employing unit, not otherwise subject to this division, which files with the director its written election to become an employer for not less than two…
  - § 702 Except as provided by Sections 702.1, 709, and 710, any employing unit for which services that do not constitute employment are performed, may file with the…
  - § 702.1 (a) As used in this section, “nonprofit organization” means any corporation, community chest, fund, or foundation for which services that constitute employment…
  - § 702.5 Any employing unit for which services that do not constitute employment under Section 631 are performed, may file with the director a written election, agreed…
  - § 702.6 (a) Any employing unit who is an employer under this division may file with the director a written election to cover, for the purposes of Part 2 (commencing…
  - § 703 Services not included within “employment” and performed entirely without this State, with respect to no part of which contributions are required and paid under…
  - § 704 The director shall not approve an election under Section 701, 702, 702.1, 702.5, 703, 708, or 708.5 if he or she finds that any of the following conditions…
  - § 704.1 (a) Notwithstanding any other provision of this division, the director may terminate any elective coverage agreement under this article if he or she finds that…
  - § 704.2 For purposes of Sections 704 and 704.1: (a) “Normally and continuously engaged in a regular trade, business, or occupation” means both of the following: (1)…
  - § 705 (a) An elective coverage agreement approved by the director pursuant to any section of this article may be terminated as of January 1st of any calendar year…
  - § 706 The director may for good cause waive the requirement of Section 705 that a written application for termination shall be filed on or before the thirty-first…
  - § 707 Every employing unit which files an election to become an employer pursuant to Section 701, 702, 702.1, 702.5, 703, 709, or 710, or an application for…
  - § 708 (a) Any individual who is an employer under this division or any two or more individuals who have so qualified may file with the director a written election…
  - § 708.5 (a) Any individual who is self-employed, who is not an employer as defined in any provision of Article 3 (commencing with Section 675), of Chapter 3 of this…
  - § 709 Any local public entity located in this state specified in paragraph (3) of subdivision (a) of Section 135 or Indian tribe specified in paragraph (6) of…
  - § 710 (a) Any public entity or Indian tribe for which services that do constitute employment under Section 605 are performed and for which other services that do not…
  - § 710.4 Notwithstanding the provisions of Section 709, any public school employer, as defined in Section 3540.1 of the Government Code, may elect to become an employer…
  - § 710.5 Notwithstanding Section 709, any public agency, as defined in Section 3501 of the Government Code, may elect to become an employer subject to Part 2…
  - § 710.6 (a) Notwithstanding Section 709, an Indian tribe as described by Section 3306(u) of Title 26 of the United States Code, including tribes not covered by the…
  - § 710.7 (a) The State of California, as defined as an employer in Section 3513 of the Government Code, may elect to become an employer subject to Part 2 (commencing…
  - § 710.8 (a) (1) The Trustees of the California State University, as defined as an employer in Section 3562 of the Government Code, shall elect to become an employer…
  - § 710.9 (a) (1) Notwithstanding Section 709, a community college district established pursuant to Part 43 (commencing with Section 70900) of Division 7 of the…
  - § 711 No election filed by any public entity, as defined by Section 605, under any provision of this division shall be effective for service performed after December…
  - § 712 To the extent permitted by federal law, no contributions shall be due from any nonprofit organization organized before 1960 which received a retroactive…
  - § 713 To the extent permitted by federal law, no contributions shall be due from any nonprofit organization which first became compulsorily subject to this part on…
6. ARTICLE 5. Elections for Financing Unemployment Insurance Coverage §§ 801–806 · 9 sections
  - § 801 (a) As used in this section, “nonprofit organization” means any corporation, community chest, fund, or foundation for which services are performed that…
  - § 801.5 To the extent permitted by federal law, a nonprofit organization which before the operative date of this section elected reimbursement financing pursuant to…
  - § 802 (a) The State of California, any other public entity (as defined by Section 605), or any Indian tribe as described by Section 3306(u) of Title 26 of the United…
  - § 803 (a) As used in this section, “entity” means an employing unit that is authorized by Article 4 (commencing with Section 701) or by Section 801 or 802 to elect a…
  - § 803.1 Notwithstanding any other provision of this article, if an entity acquires or succeeds to another entity in any manner, the method of reimbursement financing,…
  - § 803.2 Notwithstanding any other provision of this article, a nonprofit organization which elected reimbursement financing under Section 803 and which has acquired a…
  - § 804 The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of any Indian tribe (as described…
  - § 805 An unregistered organization described in Section 608, and which has been determined by the Internal Revenue Service to be exempt under Section 501(a) as an…
  - § 806 (a) The department shall give notice, as required by Section 1327, to each public entity, as defined by Section 605, which has elected a method of financing…
7. ARTICLE 6. Financing Unemployment Insurance Coverage for Public School Employees §§ 821–832 · 12 sections
  - § 821 (a) Each school employer may, in lieu of the contributions required of employers, elect to pay into the Unemployment Fund the cost of benefits, including…
  - § 821.3 As used in this article, “administrator” means the Director of Employment Development.
  - § 821.4 As used in this article, “employing unit” and “school employer” means the governing board of any school district or community college district, any county…
  - § 821.5 The provisions of Article 3 (commencing with Section 1326) of Chapter 5 of this part relating to filing, determination, and payments of unemployment…
  - § 822 (a) There is hereby established in the State Treasury the “School Employees Fund.” The School Employees Fund is the successor of the “Classified School…
  - § 823 (a) For the purpose of payment by each school employer of all or part of the charges for unemployment compensation benefits, fees, assessments, interest,…
  - § 826 The administrator of the School Employees Fund shall, based on the total number of covered employees reflected on reports received by March 31, 1978, and by…
  - § 827 Whenever the unencumbered balance of interest deposited in or earned by the School Employees Fund, after deducting administrative expenses paid or encumbered,…
  - § 828 Each school employer shall be responsible for a quarterly local experience charge as set forth below, together with the charges or penalties set by the…
  - § 829 The total amount of the local experience charge computed for each school employer pursuant to Section 828 shall be the amount that the school employer, county…
  - § 831 There is hereby created a School Employer Advisory Committee of five persons. The committee shall consist of one person appointed by each of the following: the…
  - § 832 The administrator shall at least annually calculate, as of the close of and for the immediately preceding fiscal year, the experiences of school employers…
CHAPTER 4. Contributions and Reports §§ 901–1243 · 167 sections
1. ARTICLE 1. Definitions §§ 901–906 · 6 sections
  - § 901 The definitions set forth in this article are applicable to this chapter only.
  - § 902 “Computation date” means the close of business on June 30th, of each calendar year for the purpose of establishing contribution rates for the next succeeding…
  - § 903 “Rating period” means the full calendar year next succeeding any computation date.
  - § 904 “Net balance of reserve” means the excess, if any, of credits required to be made to any employer’s account over the charges against that account as of any…
  - § 905 “Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of…
  - § 906 “Contributions paid on his own behalf” means: (a) All contributions paid under this part to the Unemployment Fund on behalf of an employer with respect to…
2. ARTICLE 2. “Wages,” the Basis of the Contribution §§ 926–940 · 24 sections
  - § 926 Except as otherwise provided in this article “wages” means all remuneration payable to an employee for personal services, whether by private agreement or…
  - § 926.5 “Wages” also means all remuneration payable for personal services, as specified in Section 926, when the legal obligation for the payment of such wages is…
  - § 927 “Wages” also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the…
  - § 928 Unless otherwise specifically provided, the definitions and qualifications of deferred compensation plans shall be determined for purposes of this part in…
  - § 928.5 “Wages” also includes all of the following: (a) Any employer contributions under a qualified cash or deferred arrangement, as defined by Section 401(k) of the…
  - § 928.7 “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…
  - § 929 “Wages” does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in…
  - § 930 “Wages” does not include remuneration in excess of seven thousand dollars ($7,000) paid to an individual by an employer during any calendar year, with respect…
  - § 930.1 For the purpose of determining whether an employer has paid remuneration with respect to employment in excess of the limitation prescribed by Section 930 to an…
  - § 930.5 If an employer during any calendar year acquires substantially all the property used in a trade or business of another employer, or used in a separate unit of…
  - § 931 “Wages” does not include the amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any…
  - § 931.5 (a) Except for Part 2 (commencing with Section 2601) of this division and Division 6 (commencing with Section 13000), any third party which makes a payment…
  - § 933 “Wages” does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or…
  - § 934 “Wages” does not include any payment made to, or on behalf of, an employee or his or her beneficiary: (a) From or to a trust described in Section 401(a) of the…
  - § 935 “Wages” does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under Section…
  - § 936 “Wages” does not include remuneration paid in any medium other than cash to an employee for service not in the course of the employer’s trade or business,…
  - § 937 “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…
  - § 938 (a) “Wages” does not include any payment or series of payments by an employer to an employee or any of his or her dependents which is paid: (1) Upon or after…
  - § 938.3 “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following: (a) An educational assistance…
  - § 938.4 “Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code,…
  - § 938.5 “Wages” does not include any payment received by a member of the National Guard or reserve component of the armed forces for inactive duty training, annual…
  - § 938.7 “Wages,” does not include any payment made by an employer to a survivor, or the estate of a former employee, after the calendar year in which the employee died.
  - § 939 Types of payments excluded from the definition of wages by Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7 shall be excluded from the
  - § 940 For the purposes of this section, of Sections 977 and 977.5 to the extent specified by those sections, and of Sections 1026, 1088, 1280, 1281, 1282, 2652, 2654,
3. ARTICLE 3. Contribution Rates §§ 976–995 · 25 sections
  - § 976 Employer contributions to the Unemployment Fund shall accrue and become payable by every employer, except an employer as defined by Section 676, for each…
  - § 976.5 (a) Except as provided in subdivision (b), in addition to other contributions required by this division, every employer, except an employer to which…
  - § 976.6 In addition to other contributions required by this division, every employer, except an employer defined by Section 676, 684, or 685, and except an employer…
  - § 976.8 (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…
  - § 977 (a) Except as provided in subdivision (c), if, as of the computation date, the employer’s net balance of reserve equals or exceeds that percentage of his or…
  - § 977.5 Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.6 percent of the wages (as defined by Section 940) in…
  - § 979 On or before January 10 of each calendar year, the director shall prepare a statement based on records of the department declaring which of the employer tax…
  - § 980 (a) In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be excluded all of the following: (1) Any amount…
  - § 980.5 In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.5, there shall be included both of the following: (a) The…
  - § 981 In determining wages in employment, for the purpose of Sections 977 and 977.5, there shall be excluded all wages paid in employment under any type of coverage…
  - § 982 (a) Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.4 percent for any rating period unless…
  - § 984 (a) (1) Each worker shall pay worker contributions at the rate determined by the director pursuant to this section with respect to wages, as defined by…
  - § 984.5 (a) Effective January 1, 1994, the director shall prepare a statement on or before November 30 of each calendar year, which shall be a public record, declaring…
  - § 985 (a) Section 984 shall not apply to that part of the remuneration which, after remuneration with respect to employment equal to four times the maximum weekly…
  - § 986 (a) Notwithstanding any provision of law in this state to the contrary, each employer shall: (1) Except as provided in subdivision (a)(2) of this section,…
  - § 987 Each employer shall be liable for any and all contributions required to be made by his workers on account of wages which he has paid to them regardless of…
  - § 987.7 (a) If the worker contributions required in any one month to be made because of the receipt of cash tips and cash gratuities exceed the wages of the worker…
  - § 988 In case of the insolvency or bankruptcy of an employer, contributions by workers, payable as provided in this article, shall not be considered any part of the…
  - § 989 The annual tax rate or contribution rate which under this division is determined to apply to any particular employee or any particular employer, or group of…
  - § 990 In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it…
  - § 991 (a) Any contributions paid to the Unemployment Fund or Disability Fund either with respect to wages on which contributions previously have been paid in error…
  - § 992 During such time as the Federal Unemployment Tax Act is amended so that employers are allowed, against the tax imposed by Section 3301 of that act, credits…
  - § 993 Every employer who is subject to the tax provided for by Section 3301 of the Federal Unemployment Tax Act, shall, subject to Section 992, pay into the…
  - § 994 Sections 992 and 993 shall not become operative unless the Secretary of Labor certifies that they are in conformity with the provisions of Title III of the…
  - § 995 The department shall submit to the Legislature in January and May of each year a report on the status of the Unemployment Fund and the Unemployment…
4. ARTICLE 4. Reserve Accounts §§ 1025–1037 · 19 sections
  - § 1025 The director shall keep separate records of the amounts paid into the fund by each employer in his or her own behalf, or chargeable to him or her as benefits;…
  - § 1026 (a) The director shall maintain a separate reserve account for each employer, and shall credit each reserve account with all the contributions paid on his or…
  - § 1026.1 Notwithstanding any other provision of this code, an employer’s reserve account shall not be relieved of charges relating to a benefit overpayment if the…
  - § 1026.2 (a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to… see note
  - § 1027.1 On the computation date in 1966, the portion of each negative reserve balance which has not previously been charged to the balancing account shall be…
  - § 1027.5 On the computation date each year, the amount each employer’s net balance of reserve is more negative than 21 percent of the employer’s average base payroll…
  - § 1027.6 On the computation date of June 30, 1983, the amount each employer’s net balance of reserve was more negative than 12 percent of the employer’s average base…
  - § 1028 The charge of unemployment compensation benefits to an employer’s account required by Section 1026 shall be made in such manner as to include as of each…
  - § 1029 (a) Whenever an employer ceases to pay wages in employment, the reserve account of the employer, unless it has been transferred under Article 5 (commencing…
  - § 1030 (a) An employer that is entitled under Section 1327 to receive notice of the filing of a new or additional claim may, within 10 days after mailing of the…
  - § 1030.1 (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is…
  - § 1031 No ruling made under Section 1030 may constitute a basis for the disqualification of any claimant but a determination by the department made under the…
  - § 1032 If it is ruled under Section 1030 or 1328 that the claimant left the employer’s employ voluntarily and without good cause, or left under one of the following…
  - § 1032.5 (a) Any base period employer may, within 15 days after mailing of a notice of computation under subdivision (a) of Section 1329, submit to the department facts…
  - § 1033 The director shall not less frequently than once each year furnish each employer with an itemized statement of the charges to the reserve account, and a…
  - § 1034 (a) The employer, within 60 days after the date of mailing of any statement of charges or credits and charges to the reserve account, or within an additional…
  - § 1035 The director shall give notice pursuant to Section 1206 to the employer of his or her action on a protest filed under Section 1034.
  - § 1036 (a) The director shall give notice, pursuant to Section 1206, to the employer of the correction of any error which the director finds in any statement of…
  - § 1037 If a protest involving the contribution rate is pending when any contribution to which such rate relates is due, the employer shall pay the contribution at the…
5. ARTICLE 5. Transfer of Reserve Accounts §§ 1051–1061 · 11 sections
  - § 1051 Whenever any employing unit acquires the organization, trade, or business, or substantially all of the assets thereof, or a distinct and severable portion of…
  - § 1051.5 To the extent permitted by federal law, Sections 1051, 1052, and 1053 are applicable to acquisitions by a nonprofit organization which has elected…
  - § 1052 Upon receipt of the application the separate account, actual contribution and benefit experience and payrolls of the predecessor or that part thereof, as…
  - § 1053 Sections 1051 and 1052 are applicable to applications for transfer of reserve accounts made after the 90-day period beginning with the date of acquisition but…
  - § 1054 The provisions of this article requiring a specific application for transfer of reserve account shall not apply to any successor who through error or…
  - § 1055 In the event of a denial or granting of an application for transfer of reserve account, the director shall give notice pursuant to Section 1206 to the…
  - § 1056 The director may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers and shall, in accordance…
  - § 1057 Upon dissolution of a joint venture each participating employer may within 90 days apply for the transfer of his proportionate share of the reserve account.…
  - § 1058 As used in this article the term “joint venture” means a separate employing unit which has been organized by two or more employers to accomplish a contract or…
  - § 1060 A change in contribution rate caused by a transfer under this article of all or a portion of the separate account, actual contribution and benefit experience…
  - § 1061 (a) For purposes of this article, the reserve account attributable to a transferred business shall also be transferred to, and combined with, the reserve…
6. ARTICLE 6. Records, Reports and Contribution Payments §§ 1085–1098 · 18 sections
  - § 1085 Every employing unit shall keep a true and accurate work record of: (a) All his workers and their status, i.e., employed, on layoff or leave of absence. (b)…
  - § 1086 (a) Each employing unit within 15 days after becoming an employer as defined in this part shall register with the department on a form prescribed by the…
  - § 1087 Any officer or employee of the Sales and Use Tax Division of the Board of Equalization who is authorized to accept an application for a seller’s permit under…
  - § 1088 (a) (1) Each employer shall file with the director within the time required by subdivision (a) or (d) of Section 1110 for payment of employer contributions, a…
  - § 1088.5 (a) In addition to information reported in accordance with Section 1088, effective July 1, 1998, each employer shall file, with the department, the information…
  - § 1088.6 Each employer, pursuant to authorized regulations, shall furnish a written statement to the worker showing the excess of the worker contributions required with…
  - § 1088.8 (a) Effective January 1, 2001, any service-recipient, as defined in subdivision (b), who makes or is required to make a return to the Internal Revenue Service,…
  - § 1088.9 (a) Commencing with the first calendar quarter of calendar year 2026, a motion picture payroll services company shall file with the director, within the same…
  - § 1089 (a) Each employer shall post and maintain, in places readily accessible to individuals in the employer’s service, printed statements concerning benefit rights…
  - § 1090 (a) Every assignee, receiver, trustee in bankruptcy, or other representative of an insolvent employing unit, and every administrator or executor of the estate…
  - § 1092 Every employing unit shall furnish to the director, administrative law judge, or deputy, upon demand, a sworn statement of the matters contained in the records…
  - § 1093 In the event any employer shall fail to keep and furnish to the director, upon notice, any required records or reports necessary for a full determination,…
  - § 1094 (a) Except as otherwise specifically provided in this code, the information obtained in the administration of this code is confidential, not open to the…
  - § 1095 The director shall permit the use of any information in the director’s possession to the extent necessary for any of the following purposes, and may require…
  - § 1095.5 (a) (1) The director shall permit the use of any information in their possession to the extent necessary to enable the Behavioral Health Services Oversight and…
  - § 1096 Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the director,…
  - § 1097 The manner of crediting to each employer the employment experience of the group of employers who have appointed an agent pursuant to Section 1096, for the…
  - § 1098 Nothing contained in Sections 1096 or 1097 shall be construed to make the agent the employer of the workers, or relieve any employer of his obligations to…
7. ARTICLE 7. Payment of Reported Contributions §§ 1110–1119 · 15 sections
  - § 1110 (a) Employer contributions required under Sections 976 and 976.6, the amount of benefits received by any individual pursuant to this part that is deducted from…
  - § 1110.1 (a) Notwithstanding any other provision of law, the director shall allocate any payment to the department relating to liability for contributions, withheld…
  - § 1110.6 Notwithstanding the provisions of Section 1110, whenever the liability of an employer for contributions under this division arises under the terms of a written…
  - § 1111 The director for good cause may extend for not to exceed 60 days the time for making a return or report or paying without penalty any amount required to be…
  - § 1111.5 If the Governor declares a state of emergency, the director may extend the time requirements for filing returns or reports pursuant to Section 1088 and the…
  - § 1112 (a) Any employer who without good cause fails to pay any contributions required of him or her or of his or her workers, except amounts assessed under Article 8…
  - § 1112.1 (a) An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return…
  - § 1112.5 (a) Any employer who without good cause fails to file the return and reports required by subdivision (a) of Section 1088 and subdivision (a) of Section 13021…
  - § 1113 Any employer who fails to pay any contributions required of him or of his workers, except amounts assessed under Article 8 (commencing with Section 1126),…
  - § 1113.1 An employer who, through an error caused by excusable neglect, makes an underpayment of the amount due on a report of contributions pursuant to subdivision (b)…
  - § 1114 (a) Any employer who, without good cause, fails to file within 15 days after service by the director of notice pursuant to Section 1206 of a specific written…
  - § 1115 (a) If the director finds that the collection of any contributions will be jeopardized in any case where an employing unit is insolvent, or is delinquent in a…
  - § 1116 (a) (1) Every employing unit except a domestic or foreign corporation or a domestic or foreign limited liability company shall, within 10 days of quitting…
  - § 1117 If any employer fails to file the annual reconciliation return described in subdivision (e) of Section 1088 or subdivision (j) of Section 13021 on or before 30…
  - § 1119 The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as described…
8. ARTICLE 8. Assessments §§ 1126–1145 · 21 sections
  - § 1126 (a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any information in…
  - § 1126.1 (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or intent to…
  - § 1127 (a) If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he or she may…
  - § 1127.5 (a) If the director determines that an individual or entity that is reporting employee wages pursuant to Section 1088 or other applicable sections is not the…
  - § 1128 (a) If the failure of the employing unit to file a return or report within the time required by this division and authorized regulations or if any part of the…
  - § 1128.1 (a) If the director finds that an individual or business entity has exchanged money on behalf of an employer and the employer used the cash proceeds from the…
  - § 1129 The amount of each assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and…
  - § 1130 One or more assessments may be made for the amount due for one or for more than one period and overpayments may be offset against underpayments.
  - § 1131 The director shall give to the employing unit against whom an assessment is made a written notice of the assessment pursuant to Section 1206.
  - § 1132 Except in the case of failure without good cause to file a return or report, fraud or intent to evade any provision of this division or authorized regulations,…
  - § 1135 (a) Assessments under this article become delinquent if not paid on or before the date they become final pursuant to Sections 1036, 1221, 1222, and 1224. There…
  - § 1136 If the director finds that an assessment or portion thereof has been erroneously made, he may cancel the assessment or portion thereof in the following cases:…
  - § 1137 (a) If the director finds, in accordance with Section 1137.1, that the collection of any contributions will be jeopardized by delay the director shall…
  - § 1137.1 A jeopardy assessment may be made only upon a finding by the director, based upon probable cause, that any of the following conditions are met: (a) The…
  - § 1141 When an assessment for worker contributions that is made pursuant to the provisions of this article becomes final against a farm labor contractor, as defined…
  - § 1141.1 The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as described…
  - § 1142 (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s…
  - § 1142.1 (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s…
  - § 1143 If the director finds that any individual falsely certifies the medical condition of any person in order to obtain disability insurance benefits, including…
  - § 1144 (a) Any employer who induces, solicits, or coerces an employee to file a false or fraudulent claim for benefits shall be assessed a penalty in an amount equal…
  - § 1145 (a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the…
9. ARTICLE 8.6. Motor Carrier Employer Amnesty Program §§ 1160–1164 · 3 sections
  - § 1160 (a) The department shall collaborate with the Labor Commissioner to administer the Motor Carrier Employer Amnesty Program established by Section 2750.8 of the…
  - § 1162 Commercial drivers who are classified as employees pursuant to a settlement agreement shall be eligible to receive a refund of elective coverage contributions…
  - § 1164 The department may promulgate regulations and take any other actions necessary or appropriate to implement this article and further its participation in the…
10. ARTICLE 9. Refunds and Overpayments §§ 1176–1185 · 13 sections
  - § 1176 If, by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him or her during such year exceed the…
  - § 1176.5 (a) Except as provided by subdivision (c) of this section, refunds and credits under Section 1176 shall be claimed pursuant to Section 17061 of the Revenue and…
  - § 1177 Except as provided by subdivision (b) of Section 1178, if the director determines that any amount of contributions, penalty or interest has been erroneously or…
  - § 1177.5 (a) If the director determines that an overpayment has been made to the department by an employing unit or the School Employees Fund because of a reason…
  - § 1178 (a) A claim for refund or credit may be filed with the director for any overpayment including, but not limited to, amounts paid subsequent to the filing for…
  - § 1179 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of any demand against the…
  - § 1179.5 If an employing unit pays the amount of contributions, penalties, and interest assessed under Article 8 (commencing with Section 1126) of Chapter 4 of Part 1…
  - § 1180 The director shall give notice pursuant to Section 1206 to the claimant whenever he or she denies any claim for refund or credit in whole or in part.
  - § 1180.1 No claim for refund of amounts paid pursuant to Section 1870 may be filed.
  - § 1180.5 (a) If the director finds that a claim for refund or credit or portion thereof, including a claim deemed made and denied pursuant to subdivision (a) of Section…
  - § 1181 Interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor upon any overpayment of…
  - § 1184 If any refund or portion thereof is erroneously made, the director shall assess that amount to the employing unit or other person to whom the refund was made,…
  - § 1185 The director, in collaboration with the Franchise Tax Board, shall do all of the following: (a) Identify taxpayers who have overpaid disability insurance…
11. ARTICLE 10. Notice § 1206 · 1 section
  - § 1206 A notice given under this chapter by the director, an administrative law judge, or the appeals board: (a) May be served personally or by mail, except that…
12. ARTICLE 11. Administrative Appellate Review §§ 1221–1224 · 4 sections
  - § 1221 (a) Within 10 working days of notice of an assessment pursuant to Section 1137, the employer may file a petition for reassessment of the jeopardy assessment…
  - § 1222 Within 30 days of service of any notice of assessment or denial of claim for refund or credit under Section 803, 821, or 991, or of any notice under Sections…
  - § 1223 If any petition is filed under this article within the time and meeting requirements prescribed, an administrative law judge shall review the matter and, if…
  - § 1224 (a) The petitioner or the director may, within 30 days after the service of notice of an administrative law judge’s decision under this article, file an appeal…
13. ARTICLE 11.5. Taxpayer’s Rights §§ 1231–1237 · 4 sections
  - § 1231 (a) The department shall develop and implement a taxpayer education and information program directed at, but not limited to, the following: (1) Taxpayer or…
  - § 1233 (a) If an employing unit’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the department, the…
  - § 1236 Any civil employment tax matter dispute arising under Article 8 (commencing with Section 1126), Article 9 (commencing with Section 1176), or Article 11…
  - § 1237 (a) No business entity shall discharge or otherwise discriminate against any person because he or she has sought information from the department concerning his…
14. ARTICLE 12. Judicial Review §§ 1241–1243 · 3 sections
  - § 1241 (a) No suit or proceeding shall be maintained in any court for the recovery of any amount of contributions, interest or penalties alleged to have been…
  - § 1242 If, in any action authorized by Section 1241, judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any contributions,…
  - § 1243 A decision of the appeals board on an appeal from a denial of a protest under Section 1034 or on an appeal from a denial or granting of an application for…
CHAPTER 5. Unemployment Compensation Benefits §§ 1251–1384 · 114 sections
1. ARTICLE 1. Eligibility and Disqualifications §§ 1251–1265.9 · 45 sections
  - § 1251 Unemployment compensation benefits are payable from the Unemployment Fund to unemployed individuals who are eligible under this part.
  - § 1252 (a) An individual is “unemployed” in any week in which he or she meets any of the following conditions: (1) Any week during which he or she performs no…
  - § 1252.1 With respect to individuals hired as commercial fishermen a “totally unemployed individual” means an individual who, during a particular week, while still…
  - § 1252.2 With respect to individuals hired as commercial fishermen a “partially unemployed individual” means an individual who, during a particular week meets all of…
  - § 1253 An unemployed individual is eligible to receive unemployment compensation benefits with respect to any week only if the director finds that: (a) A claim for…
  - § 1253.1 An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which,…
  - § 1253.12 An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits, shall not be deemed ineligible for any week in…
  - § 1253.15 An unemployed individual who has been discharged from any branch of the United States armed services and who is in all respects otherwise eligible for…
  - § 1253.2 An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which…
  - § 1253.3 (a) Notwithstanding any other provision of this division, unemployment compensation benefits, extended duration benefits, and federal-state extended benefits…
  - § 1253.4 Unemployment compensation benefits, extended duration benefits, and federal-state extended benefits shall not be payable to any individual on the basis of any…
  - § 1253.5 Notwithstanding the provisions of subdivision (c) of Section 1253, if an individual is, in all other respects, eligible for benefits under this part, and such…
  - § 1253.6 For purposes of subdivision (c) of Section 1253, an unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits,…
  - § 1253.7 For the purposes of subdivision (e) of Section 1253, an individual shall not be disqualified for any week solely because of either of the following: (a) The…
  - § 1253.8 An unemployed individual shall not be disqualified for eligibility for unemployment compensation benefits solely on the basis that he or she is only available…
  - § 1253.9 An unemployed individual may not be disqualified for unemployment compensation benefits solely on the basis that he or she is a student. An unemployed…
  - § 1253.92 (a) An unemployed individual who meets all of the requirements under this division, including Section 1253.9, and certifies for continued unemployment…
  - § 1254 No week shall be counted as a week of unemployment under subdivision (d) of Section 1253: (a) Unless it occurs within the benefit year which includes the week…
  - § 1255 An individual is not eligible for unemployment compensation benefits on account of unemployment for any week or part of any week with respect to which he has…
  - § 1255.3 (a) Except as provided by subdivisions (c) and (d), the amount of unemployment compensation benefits, extended duration benefits, and federal-state extended…
  - § 1255.5 (a) An individual is not eligible for unemployment compensation benefits or extended duration benefits for the same day or days of unemployment for which he is…
  - § 1255.7 (a) The Department of Child Support Services shall notify the director whether an individual filing a claim for unemployment compensation after October 1,…
  - § 1256 An individual is disqualified for unemployment compensation benefits if the director finds that he or she left his or her most recent work voluntarily without…
  - § 1256.1 (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is…
  - § 1256.2 (a) Except as otherwise provided in subdivision (b), an individual who terminates his or her employment shall not be deemed to have left his or her most recent…
  - § 1256.3 For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4, and 1256.5, “most recent work” is that work in which a claimant last performed compensated services:…
  - § 1256.4 (a) An individual is disqualified for unemployment compensation benefits if either of the following occur: (1) The director finds that he or she was discharged…
  - § 1256.5 (a) An individual shall be deemed to have left his or her most recent work with good cause if the director finds that he or she leaves employment because of…
  - § 1257 An individual is also disqualified for unemployment compensation benefits if: (a) He or she willfully, for the purpose of obtaining unemployment compensation…
  - § 1258 “Suitable employment” means work in the individual’s usual occupation or for which he is reasonably fitted, regardless of whether or not it is subject to this…
  - § 1258.5 “Suitable employment” does not include employment with an employer who does not: (a) Possess an appropriate state license to engage in his business, trade, or…
  - § 1259 Notwithstanding any other provisions of this division, no work or employment shall be deemed suitable and benefits shall not be denied to any otherwise…
  - § 1260 (a) An individual disqualified under Section 1256, under a determination transmitted to the individual by the department, is ineligible to receive unemployment…
  - § 1260.1 Notwithstanding any other provision of this division, benefits shall not be denied to any individual by reason of cancellation of wage credits or total…
  - § 1261 When successive disqualifications under Section 1257 occur, the director may extend the period of ineligibility provided for in Section 1260 for an additional…
  - § 1262 An individual is not eligible for unemployment compensation benefits, and these benefits shall not be payable to him or her, if the individual left his or her…
  - § 1262.5 Whenever the department learns that a trade dispute is in progress, the department shall promptly conduct an investigation and make investigation findings as…
  - § 1263 (a) Any individual convicted under Section 2101 by any court of competent jurisdiction of willfully making a false statement or knowingly failing to disclose a…
  - § 1264 (a) (1) Unemployment compensation benefits, extended duration benefits, and federal-state extended benefits shall not be payable on the basis of services…
  - § 1265 Notwithstanding any other provisions of this division, payments to an individual under a plan or system established by an employer which makes provisions for…
  - § 1265.1 (a) Notwithstanding any other provision of this division, payments to an individual by an employer who has failed to provide the advance notice of facility…
  - § 1265.5 Notwithstanding any other provision of this division, payments to an individual for vacation pay which was earned but not paid for services performed prior to…
  - § 1265.6 Notwithstanding any other provision of this division, payments to an individual for holiday pay for any holiday occurring in a week during which the individual…
  - § 1265.7 Notwithstanding any other provision of this division, payments to an individual for sick pay which was earned but not paid for services performed prior to…
  - § 1265.9 Notwithstanding any other provision of this division, payments for severance pay or terminal pay to an individual who is terminated from his or her employment…
2. ARTICLE 1.5. California Training Benefits Program §§ 1266–1274.20 · 14 sections
  - § 1266 This article shall be known, and may be cited, as the California Training Benefits Program.
  - § 1266.1 Experience has shown that the ability of a large number of the population of California to compete for jobs in the labor market is impaired by advancement in…
  - § 1267 Notwithstanding any other provision of this division, with respect to an unemployed individual otherwise eligible for benefits, those benefits shall not be…
  - § 1268 An unemployed individual who files a claim for unemployment compensation benefits or extended duration benefits, or an application for federal-state extended…
  - § 1269 A determination of automatic eligibility for benefits under this article shall be issued to an unemployed individual if the director finds that any of the…
  - § 1269.1 If the training is not authorized under Section 1269, a determination of potential eligibility for benefits under this article shall be issued to an unemployed…
  - § 1270 As used in this article: (a) “Demand occupation” means an occupation in a labor market area in which the director determines work opportunities are available…
  - § 1271 (a) Any unemployed individual receiving unemployment compensation benefits payable under this division, who applies for a determination of potential…
  - § 1271.5 (a) The department shall inform all individuals who claim unemployment compensation benefits in this state of the benefits potentially available under this…
  - § 1272 Notwithstanding subdivision (c) of Section 1253, an unemployed individual who is able to work is eligible to receive benefits under this article with respect…
  - § 1272.5 If an individual fails to submit for any week during a period of training or retraining the certification required by Section 1272, he or she shall be…
  - § 1274 The director may publish a list of high demand occupations in each labor market area of this state. If a demand occupation is limited to a particular industry,…
  - § 1274.5 Not later than September 1, 2016, the department shall prepare and submit to the Governor and the Legislature a report evaluating the effectiveness of the…
  - § 1274.20 The amendments to this article proposed by Assembly Bill 2058 of the 2009–10 Regular Session shall be effective commencing January 1, 2011, unless the…
3. ARTICLE 2. Computation (Amount and Duration) §§ 1275–1282 · 13 sections
  - § 1275 (a) Unemployment compensation benefit award computations shall be based on wages paid in the base period. “Base period” means: for benefit years beginning in…
  - § 1276 “Benefit year”, with respect to any individual, means the 52-week period beginning with the first day of the week with respect to which the individual first…
  - § 1277 Notwithstanding Section 1281, if the base period of a new claim includes wages which were paid prior to the effective date of, and not used in the computation…
  - § 1277.1 (a) Notwithstanding Section 1277, if an individual has a subsequent new claim and the previous valid claim was filed under subdivision (b) of Section 1275, the…
  - § 1277.5 In determining, under Sections 1277 and 1277.1, whether a new claim is valid, twice the amount that an individual was entitled to receive under Part 2…
  - § 1278 For the purposes of this chapter, wages shall be counted as “wages for employment for employers” for benefit purposes with respect to any benefit year only if…
  - § 1279 (a) Each individual eligible under this chapter who is unemployed in any week shall be paid with respect to that week an unemployment compensation benefit in…
  - § 1279.5 (a) Notwithstanding Section 1252 or 1252.2 or any other provision of this part, for the purposes of this section an individual is “unemployed” in any week if… see note
  - § 1279.6 The department may collaborate with the Governor’s Office of Business and Economic Development and the California Infrastructure and Economic Development Bank…
  - § 1279.7 (a) Notwithstanding subdivision (c) of Section 1279.5, the director shall accept a work sharing plan application submitted electronically by an employer…
  - § 1280 (a) For any new claims filed with an effective date on or after January 1, 1992, and prior to September 11, 2001, an individual’s weekly benefit amount is the…
  - § 1281 (a) An individual cannot establish a valid claim or a benefit year during which any benefits are payable unless during his or her base period, for new claims…
  - § 1282 If the remuneration of an individual is not based upon a fixed period or duration of time or if the individual’s wages are paid at irregular intervals or in…
4. ARTICLE 2.2. Self-Employment Assistance Program § 1300 · 1 section
  - § 1300 The Legislature finds that the traditional system of unemployment compensation is primarily designed to provide income support for workers who are temporarily…
5. ARTICLE 3. Filing, Determination, and Payment of Unemployment Compensation Benefit Claims §§ 1326–1345 · 25 sections
  - § 1326 Claims for unemployment compensation benefits shall be made in accordance with authorized regulations of the director. Except as otherwise provided in this…
  - § 1326.5 An individual shall, to maintain his or her eligibility to file continued claims during a continuous period of unemployment, submit a continued claim not more…
  - § 1326.8 The department shall request any personal identification information required from the claimant under this part in accordance with the most recent federal…
  - § 1327 The department shall give a notice of the filing of a new or additional claim to the employing unit by which the claimant was last employed immediately…
  - § 1328 (a) The department shall consider the facts submitted by an employer pursuant to Section 1327 and make a determination as to the claimant’s eligibility for…
  - § 1329 (a) Upon the filing of a new claim for benefits, the department shall promptly make a computation on the claim that shall set forth the maximum amount of…
  - § 1329.1 A claim for unemployment compensation benefits may be canceled if all of the following apply: (a) The individual has not been deemed ineligible for…
  - § 1329.5 For purposes of a claim for unemployment benefits under subdivision (b) of Section 1275, all of the following apply: (a) Computation using the last four…
  - § 1330 (a) The claimant and any base period employer to whom a notice of computation or recomputation is given may, within 30 days after the service of the notice,…
  - § 1331 Any base period employer shall, within 15 days after mailing of a notice of computation, submit to the department any facts then known which he or she was not…
  - § 1332 (a) The department shall promptly serve notice of any determination of eligibility for benefits under this part or Part 3 (commencing with Section 3501) or…
  - § 1332.5 Notwithstanding any other provision of this division any provision that prescribes time limits within which the department may reconsider any determination,…
  - § 1333 Notices, protests, and information required under this article shall be submitted in accordance with authorized regulations.
  - § 1334 (a) An administrative law judge after affording a reasonable opportunity for fair hearing, shall, unless the appeal is withdrawn, affirm, reverse, modify, or…
  - § 1335 If an appeal is filed, benefits with respect to the period prior to the final decision on the appeal shall be paid only after the decision, except that: (a) If…
  - § 1336 The director or any party to a decision by an administrative law judge may appeal to the appeals board from the decision. The appeals board may order the…
  - § 1337 The decision of the appeals board on an appeal from the decision of an administrative law judge must be rendered within 60 days after the submission of the…
  - § 1338 If the appeals board issues a decision allowing benefits the benefits shall be paid regardless of any further action taken by the director, the appeals board,…
  - § 1339 (a) (1) The department shall pay unemployment compensation benefits through public employment offices or such other agency as may be prescribed by authorized…
  - § 1339.1 (a) (1) Notwithstanding this part, if unemployment compensation benefit payments are directly deposited to an account of the recipient’s choice, as authorized…
  - § 1340 Minors who are eligible for benefits may be paid and receive benefits in their own right, and a receipt signed by a minor shall be valid and binding.
  - § 1341 Benefits due a deceased or legally declared incompetent person may be paid to such person or persons as appears to the Director of Employment Development to be…
  - § 1342 Any waiver by any person of any benefit or right under this code is invalid, except as provided by Sections 1255.7, 1342.1, 1345, and 2630. Benefits under this…
  - § 1342.1 (a) An individual filing a new claim for unemployment compensation shall, at the time of filing the claim, be advised that: (1) Unemployment compensation and…
  - § 1345 (a) An individual covered by a voluntary plan approved under Section 3254 may, at the time he or she applies for voluntary plan benefits or at any time while…
6. ARTICLE 4. Overpayments §§ 1375–1384 · 16 sections
  - § 1375 Any person who is overpaid any amount of benefits under this part is liable for the amount overpaid unless any of the following is applicable: (a) (1) The…
  - § 1375.1 If the director finds that an individual has been overpaid unemployment compensation benefits because he or she willfully, for the purpose of obtaining…
  - § 1375.3 No determination of overpayment shall be based upon the disallowance by the Workmen’s Compensation Appeals Board of a claim of lien filed under subdivision (g)…
  - § 1375.5 Any claim of lien filed with the Workmen’s Compensation Appeals Board under the provisions of Section 4903 of the Labor Code shall be fully discharged and…
  - § 1375.7 The director shall find that an individual has been overpaid unemployment benefits where the individual was an elected official and the individual’s…
  - § 1376 The Director of Employment Development shall determine the amount of the overpayment and any assessment authorized under Section 1375.1 and shall notify the…
  - § 1377 (a) Within 30 days from the date of mailing or serving of the notice of overpayment, the person affected may file an appeal to an administrative law judge. The…
  - § 1378 The Appeals Board shall review an appeal from an overpayment determination as provided in Sections 1336 and 1337 and determine what amount, if any, shall be…
  - § 1379 The director, subject to this article, may do any or all of the following in the recovery of overpayments of unemployment compensation benefits: (a) File a…
  - § 1379.5 An abstract of judgment obtained pursuant to subdivision (a) or (b) of Section 1379, or a copy thereof, may be recorded with the county recorder of any county.…
  - § 1379.6 (a) If an abstract has been recorded as provided in Section 1379.5, and the lien, including any interest, costs, and penalty, has been satisfied in full, the…
  - § 1380 No person shall be liable for the amount of benefits received where the benefits were paid pursuant to an administrative law judge’s decision which affirmed an…
  - § 1381 The director shall enforce collection of any judgment obtained by the director under subdivision (a) or (b) of Section 1379. Amounts collected under this…
  - § 1382 No person shall be liable for the amount of benefits received for any period for which the person also received an award or settlement of backpay resulting…
  - § 1383 Notwithstanding any other provision of law to the contrary, the Franchise Tax Board shall aid the department in the recovery of overpayments of unemployment…
  - § 1384 Amounts collected by the Controller for benefit overpayment accounts, pursuant to Section 12419.2 of the Government Code, shall be deposited in the fund from…
CHAPTER 5.5. Between Terms Unemployment Compensation for Nonprofessional Employees of State Special Schools §§ 1451–1454 · 4 sections
- § 1451 Nonprofessional employees of the Fremont and Riverside campuses of the California School for the Deaf, the Fremont campus of the California School for the…
- § 1452 Notwithstanding Section 1253.3, between terms unemployment compensation benefits are payable by the Controller, from funds appropriated for support of the…
- § 1453 (a) There shall be transferred to the Employment Development Department from funds appropriated for support of the State Department of Education and allocated…
- § 1454 An individual who receives any unemployment compensation benefits otherwise payable irrespective of this chapter, including retroactive unemployment…
CHAPTER 6. Financial Provisions §§ 1501–1611.5 · 49 sections
1. ARTICLE 1. Deposit Account § 1501 · 1 section
  - § 1501 The director may in accordance with law deposit for the purpose of clearance by the director all money collected under this division, in a state or national…
2. ARTICLE 2. Unemployment Fund §§ 1521–1537 · 22 sections
  - § 1521 The Unemployment Fund is continued in existence as a special fund, separate and apart from all public money or funds of this state. This fund shall consist of…
  - § 1522 The Unemployment Fund shall be administered by the director exclusively for the purposes of this division without liability upon the part of the State beyond…
  - § 1523 Withdrawals by the director from the Unemployment Fund are exempted from the operation of Sections 925.4 and 925.6 of the Government Code.
  - § 1524 The State Treasurer is ex officio the treasurer and custodian of the Unemployment Fund. He shall administer the fund in accordance with the directions of the…
  - § 1525 There shall be maintained within the fund three separate accounts: (a) A clearing account. (b) An Unemployment Trust Fund account. (c) A benefit account.
  - § 1526 All contributions and amounts payable to the Unemployment Fund after proper clearance shall be forwarded to the Treasurer who shall immediately deposit them in…
  - § 1526.1 All withheld income taxes and amounts payable to the Personal Income Tax Fund after proper clearance shall be forwarded to the Treasurer who shall immediately…
  - § 1526.2 All worker contributions and amounts payable to the Disability Fund after proper clearance shall be forwarded to the Treasurer who shall immediately deposit…
  - § 1526.3 All amounts specified in Section 1585 payable to the Contingent Fund after proper clearance shall be forwarded to the Treasurer who shall immediately deposit…
  - § 1526.4 All amounts payable to the Unemployment Administration Fund after proper clearance shall be forwarded to the Treasurer who shall immediately deposit them in…
  - § 1527 Immediately after clearance, all money in the clearing account except interest on contributions, and penalties collected shall be deposited in or invested in…
  - § 1528 The benefit account consists of all money requisitioned from this State’s account in the Unemployment Trust Fund, except money requisitioned for administration…
  - § 1528.5 (a) Money credited to the account of this state in the Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to…
  - § 1529 Except as provided in Section 1528.5, money shall be requisitioned from this State’s account in the Unemployment Trust Fund solely for the payment of benefits…
  - § 1530 The provisions of this article to the extent that they relate to the Unemployment Trust Fund, shall be operative only so long as that fund continues to exist…
  - § 1531 The director shall, without presenting vouchers and itemized statements therefor, withdraw from the benefit account any sums which he deems necessary for the…
  - § 1532 Money in the benefit payment account shall be used solely to pay benefits pursuant to authorized regulations and no other disbursement shall be made therefrom,…
  - § 1533 Except as otherwise provided in this chapter, money in the clearing and benefit accounts may be deposited by the Treasurer, under the direction of the…
  - § 1534 Refunds or judgments payable pursuant to this part, may be paid from the clearing account or from the benefit account with respect to any money erroneously…
  - § 1535 During such time as the Federal Social Security Act and Federal Unemployment Tax Act are amended so as to remove the requirement that all money withdrawn from…
  - § 1536 Any amounts determined by the director or his authorized representatives to be payable to employing units as refunds of contributions erroneously paid which…
  - § 1537 Whenever any warrant drawn on an account in the Unemployment Fund or on the Unemployment Administration Fund or the Contingent Fund by the Controller remains…
3. ARTICLE 3. Administration Fund §§ 1555–1562 · 9 sections
  - § 1555 The Unemployment Administration Fund is continued in existence as a special fund in the State Treasury. All money which is deposited or paid into this fund,…
  - § 1556 Except for money deposited pursuant to Section 1528.5, the Unemployment Administration Fund shall consist of all money appropriated by this state for the…
  - § 1557 Money in the Unemployment Administration Fund shall not be commingled with other state funds, but shall be maintained in a separate account on the books of the…
  - § 1558 Except as provided by Section 1558.5, all money in the Unemployment Administration Fund shall be expended solely for the purpose of defraying the cost of the…
  - § 1558.5 Money in the Unemployment Administration Fund may be expended for any cost of administration under this code, or for any expenditure by the department…
  - § 1559 All money in the Unemployment Administration Fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and…
  - § 1560 All money in the Unemployment Administration Fund, in excess of current requirements, and not otherwise invested, may be deposited by the State Treasurer in…
  - § 1561 The State Treasurer is liable on his official bond for the faithful performance of his duties in connection with the Unemployment Administration Fund. This…
  - § 1562 This state recognizes its obligations to replace, and pledges the faith of this state that funds shall be provided in the future, and applied to the…
4. ARTICLE 4. Contingent Fund §§ 1585–1590.5 · 8 sections
  - § 1585 There is in the State Treasury a special fund known as the Employment Development Department Contingent Fund. The Employment Development Department Contingent…
  - § 1585.5 (a) The director shall estimate the amount of penalties and interest collected by the department pursuant to Division 6 (commencing with Section 13000)…
  - § 1586 All amounts in the Contingent Fund are hereby continuously appropriated without regard to fiscal years for refund of amounts collected and erroneously…
  - § 1586.5 There is hereby appropriated from the Contingent Fund to the Employment Development Department an amount sufficient to augment an appropriation available from…
  - § 1588 Any amount authorized to be expended from the Contingent Fund for administration may be transferred to the Unemployment Administration Fund, but any amount not…
  - § 1589 In lieu of filing claims for refund and interest payable on refunds against each of the funds from which an amount has been determined to be due under this…
  - § 1590 Except as provided by Section 1585.5, the director shall from time to time determine, and the State Controller shall from time to time transfer, the…
  - § 1590.5 It is the intent of the Legislature that the Budget Act for each fiscal year shall appropriate the entire amount available in the Contingent Fund during the…
5. ARTICLE 4.1. Building Fund §§ 1591–1592 · 2 sections
  - § 1591 (a) There is in the State Treasury the Employment Development Department Building Fund. There shall be deposited in, or transferred to, the fund the following:…
  - § 1592 The Employment Development Department Building Fund shall be used for the acquisition, construction, or renovation of department facilities, necessary for the…
6. ARTICLE 4.5. Benefit Audit Fund §§ 1595–1596 · 2 sections
  - § 1595 There is in the State Treasury a special fund known as the Employment Development Department Benefit Audit Fund. There shall be deposited in, or transferred…
  - § 1596 All amounts in the Benefit Audit Fund are hereby continuously appropriated without regard to fiscal years for the refund of amounts collected and erroneously…
7. ARTICLE 5. Investments in or Expenditures for Property §§ 1601–1602 · 2 sections
  - § 1601 When money other than Disability Fund money is used in the purchase of property and in the construction of buildings, and appurtenant facilities, or in the…
  - § 1602 The department shall comply with all federal regulations with regard to the sale of property in which the federal government has an equity.
8. ARTICLE 6. Employment Training Fund §§ 1610–1611.5 · 3 sections
  - § 1610 There is in the State Treasury a special fund known as the Employment Training Fund. There shall be deposited in or transferred to this fund all contributions…
  - § 1611 Moneys in the Employment Training Fund shall be expended only for the purposes of Chapter 3.5 (commencing with Section 10200) of Part 1 of Division 3, and for…
  - § 1611.5 Notwithstanding Section 1611, the Legislature may appropriate from the Employment Training Fund an amount specified in the annual Budget Act to fund the local…
CHAPTER 7. Collections §§ 1701–1900 · 35 sections
1. ARTICLE 1. Priority and Lien of Tax §§ 1701–1703 · 3 sections
  - § 1701 The wage earner and employer contributions required to be paid by any employing unit under this division, together with interest and penalties, shall be…
  - § 1702 Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records…
  - § 1703 (a) If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable, the amount thereof,…
2. ARTICLE 2. Liability of Successors, Officers and Fiduciaries §§ 1731–1736 · 7 sections
  - § 1731 Any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof, of an employer shall withhold in trust…
  - § 1732 (a) Upon request of either of the parties to an acquisition as described in Section 1731, the department shall within 30 days issue a certificate, or a…
  - § 1733 Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld as provided in…
  - § 1734 The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or…
  - § 1735 Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign…
  - § 1735.1 (a) An individual who has been assessed under the provisions of Section 1128.1, or an officer, major stockholder, or other person having charge of the affairs…
  - § 1736 In addition to other penalties prescribed in this division, failure to file the notice required by Section 1090 shall cause the assignee, receiver, trustee in…
3. ARTICLE 3. Notices of Levy §§ 1755–1758 · 5 sections
  - § 1755 (a) If any person or employing unit is delinquent in the payment of any contributions, penalties, or interest provided for in this division, the director may,…
  - § 1755.1 (a) In order to implement Section 1755, the department may serve notice to an address for any financial institution, as defined in Section 481.113 of the Code…
  - § 1756 Notices of levy to the state, pursuant to Section 1755, shall be given to the state department, board, office or commission prior to the time it presents the…
  - § 1757 Any person notified pursuant to Section 1755 or 1755.1 who fails or refuses to surrender any credits or other personal property, or pay any debts owing to the…
  - § 1758 As used in this article “person” includes this State and any county, city and county, municipality, district or other political subdivision thereof.
4. ARTICLE 4. Warrant for Collection §§ 1785–1787 · 3 sections
  - § 1785 If any amount required to be paid under this division is not paid when due, the director or the director’s authorized representative may, not later than three…
  - § 1786 The department may pay or advance to the sheriff, marshal, or peace officer of the Department of the California Highway Patrol the same fees, commissions, and…
  - § 1787 The fees, commissions, and expenses incurred in connection with the levying and execution of a warrant are the obligation of the person or employing unit…
5. ARTICLE 5. Summary Judgment §§ 1815–1818 · 4 sections
  - § 1815 If any employing unit is delinquent in the payment of any contributions, penalties or interest provided for in this division, the director may, not later than…
  - § 1816 An abstract of a judgment secured pursuant to this article or a copy thereof may be recorded with the county recorder of any county and from the time of the…
  - § 1817 (a) If the director determines that the amount of any contributions, interest, and penalties are sufficiently secured by a lien on other property or that the…
  - § 1818 The right of the director to use the summary judgment procedure contained in this article shall be in addition to any other collection procedure contained in…
6. ARTICLE 6. Civil Action §§ 1851–1855 · 5 sections
  - § 1851 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding, in any court against this State or against…
  - § 1852 In addition to any other tax administration and collection procedures authorized in this division, the director may bring an action in the courts of this or…
  - § 1853 The courts of this State shall give preference on their calendar to any civil action brought by or against the director over all other civil litigation except…
  - § 1854 In any civil action brought by or against the director a certificate under oath by the director or his authorized agent showing the delinquency shall be prima…
  - § 1855 (a) A civil action may be commenced at the request of the director in the name of the State of California to enjoin any individual or entity from conduct that,…
7. ARTICLE 7. Additional Remedies § 1860 · 1 section
  - § 1860 (a) For the purpose of collecting delinquent contributions, interest, and penalties, the director may enter into an agreement with one or more private persons,…
8. ARTICLE 8. Offers in Compromise §§ 1870–1875 · 6 sections
  - § 1870 (a) When an employer or any individual assessed under Section 1735 owes delinquent contributions, withholdings, penalty, or interest to the department, the…
  - § 1871 No agreement negotiated by the director under Section 1870 that reduces any liability by ten thousand dollars ($10,000) or more shall be effective until it is…
  - § 1872 A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a tax liability shall not…
  - § 1873 (a) Once the terms of the compromise agreement are fulfilled, including payment of the amount offered, the following shall occur: (1) The liability shall be…
  - § 1874 In cases of joint and several liability, and where amounts are owed under Section 1735, an agreement under Section 1870 to accept partial payment in…
  - § 1875 (a) If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any…
9. ARTICLE 9. Penalty Assessments § 1900 · 1 section
  - § 1900 (a) (1) Notwithstanding any other law, the Department of Industrial Relations may enter into an agreement with the department that provides for the transfer of…
CHAPTER 8. Hearing Procedure §§ 1951–1960 · 12 sections
- § 1951 The manner in which disputed claims, appeals and petitions shall be presented, the reports required thereon from the claimant and from any employing unit and…
- § 1952 The appeals board and its representatives and administrative law judges are not bound by common law or statutory rules of evidence or by technical or formal…
- § 1953 In any proceeding, hearing, investigation or in the discharge of any duties imposed under this division any member of the appeals board, an administrative law…
- § 1953.5 The presiding officer may conduct all or part of a hearing by telephone, television, or other electronic means, notwithstanding a party’s objection pursuant to…
- § 1954 Obedience to subpenas issued in accordance with this chapter may be enforced by application to the superior court as set forth in Article 2, Chapter 2, Part 1…
- § 1955 No person shall be excused from attending and testifying or from producing books, papers, correspondence, memoranda and other records as required by a subpena…
- § 1956 Witnesses subpoenaed pursuant to this division shall be allowed the same fees which are prescribed in Section 68093 of the Government Code relative to…
- § 1957 Any individual claiming benefits in any proceedings before the appeals board or its authorized representative may be represented by counsel or agent but no…
- § 1957.5 The department shall make available without charge printed forms for the use of any individual claiming benefits to authorize a counsel or an agent to…
- § 1958 No cost shall be awarded in hearings on appeal by the Appeals Board, but if in the opinion of the Appeals Board, the claimant or an employer has acted in bad…
- § 1959 For the purpose of any investigation, hearing or proceeding under this division, the appeals board may delegate its power in relation thereto to any deputy,…
- § 1960 Any finding of fact or law, judgment, conclusion, or final order made by a hearing officer, administrative law judge, or any person with the authority to make…
CHAPTER 9. Public Employment Offices §§ 2051–2061 · 10 sections
- § 2051 The State of California accepts the provisions of the Wagner-Peyser Act, approved June 6, 1933, as amended by the Workforce Investment Act of 1998 (Public Law…
- § 2052 The director may cooperate with any authority of the United States having powers and duties under the Wagner-Peyser Act, and may do and perform all things…
- § 2053 All money received by the State under the Wagner-Peyser Act and paid into the Unemployment Administration Fund shall be expended as provided by this division…
- § 2054 (a) The director shall: (1) Establish, maintain, and operate adequately staffed public employment offices for men, women, and youth who are legally qualified…
- § 2055 Free public employment offices shall be maintained in the Cities of San Francisco, Los Angeles, Oakland and Sacramento, and, whenever the director deems it…
- § 2056 The director may: (a) Create unemployment districts. (b) Promulgate such rules as he finds desirable for the registration of unemployed persons, and for…
- § 2057 For the purpose of establishing and maintaining free public employment offices, the director may enter into agreements with the Railroad Retirement Board, or…
- § 2058 The department shall cooperate with other departments, agencies, and institutions both public and private in providing youth placement services and in the…
- § 2059 For the purpose of implementing the program set forth in Chapter 2.5 (commencing with Section 10650) of Part 2 of Division 9 of the Welfare and Institutions…
- § 2061 It is the intent of the Legislature in adopting this section to ensure that job order information registered with the Job Service of the Employment Development…
CHAPTER 9.5. Employment for Older Workers §§ 2070–2078 · 7 sections
- § 2070 It is the public policy of the State of California that manpower should be used to its fullest extent. This statement of policy compels the further conclusion…
- § 2071 As used in this chapter: (a) “Employee” does not include any individual employed by his parents, spouse or child or in the domestic service of any person. (b)…
- § 2073 The department shall co-operate with other departments, agencies, and institutions both public and private in providing job counseling and placement services…
- § 2074 The department shall formulate policies to effectuate the purposes of this chapter and make recommendations to agencies and officers of the State and of local…
- § 2075 The department shall carry on a continuing program of education, information, research, study, and community organization concerning the problems of older…
- § 2076 The department shall issue such publications and such results of research and other activities as in its judgment will tend to minimize or eliminate…
- § 2078 The age limitations of the apprenticeship programs in which the State participates shall not be considered discriminatory within the meaning of this chapter.
CHAPTER 10. Violations §§ 2101–2129 · 37 sections
- § 2101 (a) It is a violation of this chapter to willfully make a false statement or representation, to knowingly fail to disclose a material fact, or to use a false…
- § 2101.5 It is a violation of this chapter to willfully make a false statement or representation or knowingly fail to disclose a material fact for the purpose of…
- § 2101.6 (a) It is a violation of this chapter for any person or business entity to procure, counsel, advise, or coerce anyone to willfully make a false statement or…
- § 2102 (a) It is a violation of this chapter for any person residing in this state to willfully make a false statement or representation or knowingly fail to disclose…
- § 2103 It is a violation of this chapter for any employing unit or any officer or agent of an employing unit to make a greater deduction from the wages of a worker…
- § 2104 It is a violation of this chapter for any employing unit or any officer or agent of an employing unit to willfully and unlawfully fail to appear, testify, or…
- § 2105 It is a violation of this chapter for any employing unit or any officer or agent of an employing unit, to willfully and unlawfully fail or neglect to make…
- § 2106 It is a violation of this chapter for any employing unit, or any officer or agent of an employing unit, to willfully and unlawfully fail or neglect to furnish…
- § 2107 It is a violation of this chapter for any employing unit, including a manager or managing member of a limited liability company, or any officer or agent of an…
- § 2108 It is a violation of this chapter for any person to willfully fail or refuse to make any contributions which are due under this division.
- § 2109 The executive officer, general manager, or any other person having charge of the affairs of a corporation, association, or limited liability company who…
- § 2110 Any employing unit, including any individual member of a partnership employing unit, any officer of a corporate or association employing unit, any manager or…
- § 2110.3 Any employing unit, including any individual member of a partnership employing unit, any officer of a corporate or association employing unit, any manager or…
- § 2110.5 Any employing unit, including any individual member of a partnership employing unit, any officer of a corporate or association employing unit, any manager or…
- § 2110.7 Any employing unit, including any individual member of a partnership employing unit, any officer of a corporate or association employing unit, any manager or…
- § 2111 Except as otherwise provided in Section 1094, and except with respect to information furnished by the department in connection with its participation as a…
- § 2112 Unless otherwise specified in subdivision (b) of Section 2101 or in Section 2114, 2115, or 2116, every person who willfully violates any provision of this…
- § 2113 Nothing in this division shall prevent the department from accepting restitution or an acceptable arrangement for restitution, made voluntarily before the…
- § 2114 Any individual who, with the intent to defraud, reports or registers a fictitious employer or fictitious employee, and fictitious wages, to the department in…
- § 2115 Any employing unit or any officer or agent of an employing unit who, with the intent to defraud, falsely reports the amount of wages earned by an employee or…
- § 2116 It is unlawful to do any of the following: (a) Falsely certify the medical condition of any person in order to obtain disability insurance benefits, including…
- § 2117 Any person who, with or without intent to evade any requirement of this code or any lawful requirement of the department under this code, fails to file any…
- § 2117.5 Any person who, within the time required by this code, willfully fails to file any return or report, or to supply any information with intent to evade any tax…
- § 2118 Any person or employer who, with or without intent to evade, fails to withhold, pursuant to Section 13020, or fails to pay over any tax withheld, is guilty of…
- § 2118.5 Any person required by this code to collect, account for, and pay over any tax or amount required to be withheld who willfully fails to collect or truthfully…
- § 2119 Any person or employer required under Section 13050 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to…
- § 2120 Any individual required to supply information to his or her employer under Section 13040, 13041, or 13042, who willfully supplies false or fraudulent…
- § 2121 Any person who willfully aids or assists in, or procures, counsels, advises, or coerces anyone in the preparation or presentation under, or in connection with…
- § 2122 Except as provided in Sections 2117, 2117.5, 2118, and 2118.5, a violation of this chapter is punishable by imprisonment in the county jail not to exceed one…
- § 2122.5 Any fine imposed by the court pursuant to this chapter, except for fines imposed under Sections 2101 and 2102, shall be paid to the office of the prosecutor…
- § 2123 The certificate of the department to the effect that a return or report has not been filed or that information has not been supplied as required by Division 6…
- § 2124 (a) The place of trial for offenses enumerated in this chapter shall be in any of the following: (1) The county of residence or principal place of business of…
- § 2125 Any action or prosecution under this chapter shall be instituted within four years after the discovery of the offense.
- § 2126 Any person or employing unit convicted under this chapter may be charged the costs of investigation and prosecution at the discretion of the court.
- § 2127 The prosecutor may, with the consent of the department, compromise any penalty for which he or she may bring an action under this chapter. The penalties…
- § 2128 Any employer or agent of an employer who provides a wage statement or similar document to any undocumented worker or former undocumented worker at that…
- § 2129 For the purposes of this chapter, “person” includes, a claimant for benefits and any officer, employee, director, partner, or agent having charge of the…