ARTICLE 2. “Wages,” the Basis of the Contribution [926. - 940.]
Article 2 enacted by Stats. 1953, Ch. 308.
§§ 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,