ARTICLE 3. Contribution Rates
Article 3 enacted by Stats. 1953, Ch. 308.
§§ 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…