BlackletterCalifornia law

Unemployment Insurance Code § 928.7

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

Current as of September 28, 2026Unemp. Ins. Code, § 928.7Official source ↗Ask about this

Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.

“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 federal corporate income tax return.