California

Unemployment Insurance Code - UIC

1,117 sections, each with the official text and a plain-English explanation of what it means for you.

• § 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 calendar year.
• § 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 computation date.
• § 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 three consecutive calendar years immedia
• § 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 wages paid by him on or before the computatio
• § 9100 — Unless the context otherwise requires, the definitions in this article govern the construction of this division.
• § 9101 — “Department” means the Employment Development Department, which may also be referred to as the Department of Employment Development.
• § 9102 — “Director” means the Director of Employment Development.
• § 9105 — “State agency” means those agencies enumerated in Section 11000 of the Government Code.
• § 9107 — “Job training and placement services” or “job training and placement programs” means any job training, placement, or related services administered or supervised by or provided under contract with the
• § 9108 — “Unemployed person” means a person who lacks a bona fide employment, suffers economic deprivation because of lack of employment, and is employable or capable of being made employable through the servi
• § 9109 — “Underemployed person” means a person who has a bona fide employment but whose employment, be it full time, or part time, or intermittent, is insufficient to provide an income adequate to avoid econom
• § 9110 — “Economic deprivation” means annual income insufficient to enable the family or individual to meet a table of income criteria adopted by the director, which takes appropriate factors into account, inc
• § 9111 — (a) “Economically disadvantaged area” means an area which meets all of the following requirements: (1) It is composed of contiguous census tracts within or partly within an urbanized area as defined b
• § 9112 — “Eligible person” means an unemployed person or underemployed person who resides in an economically disadvantaged area or resides outside of an economically disadvantaged area but who resides in a cou
• § 9115 — “Economically displaced persons” means those persons who have been subjected to an involuntary layoff or separation from their employment, and who have not quit voluntarily or been dismissed for disci
• § 926 — Except as otherwise provided in this article “wages” means all remuneration payable to an employee for personal services, whether by private agreement or consent or by force of statute, including comm
• § 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 assumed by an employer specified in Section 6
• § 927 — “Wages” also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer pursuant to Section 6053(a) of the In
• § 928 — Unless otherwise specifically provided, the definitions and qualifications of deferred compensation plans shall be determined for purposes of this part in accordance with Subchapter D (commencing with
• § 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 Internal Revenue Code, to the extent 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 federal corporate income tax return.
• § 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 lieu of the actual amount of such expenses,
• § 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 to employment.
• § 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 individual during any calendar year, the
• § 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 a trade or business of the other employer
• § 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 payment, made to or on behalf of an employee
• § 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 included in the term “wages” solely by reaso
• § 933 — “Wages” does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability made by an employer to, 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 Internal Revenue Code which is exempt fr
• § 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 3101 of the Internal Revenue Code with r
• § 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, except that this section shall not apply to r
• § 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 corresponding deduction from income is allow
• § 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 the termination of an employee’s employmen
• § 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 program if, at the time of payment or th
• § 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, relating to amounts expended for medical care,
• § 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 training, or emergency state active duty.
• § 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.
• § 940 — For the purposes of this section, of Sections 977 and 977.
• § 9500 — The department shall administer all job training and placement programs and services for eligible persons as defined in this division, except as otherwise provided by federal statute or regulation.
• § 9502 — For purposes of administration, the director may establish such offices as are appropriate for the administration of this part.
• § 9600 — (a) The department shall represent the state and local governments upon their request in dealing with the federal government regarding the kinds and quality of job training and placement, employabilit
• § 9600.7 — (a) The department shall have the authority to administer the requirements of the federal Workforce Innovation and Opportunity Act including, but not limited to, establishing accounting, monitoring, a
• § 9601 — The department may enter into any contractual agreements with public agencies, community action agencies, private organizations and individuals which are necessary to carry out the purposes of this pa
• § 9602 — (a) The director shall designate economically disadvantaged areas.
• § 9602.5 — The department shall establish, in conjunction with the Department of Social Services, the Department of Industrial Relations, the Department of Education, and the Chancellor’s office of the Californi
• § 9604 — (a) The department shall establish necessary data systems which shall provide administrative information on persons served including, but not limited to, the following information: (1) Pertinent data
• § 9605 — The department shall: (a) Conduct the state manpower program, with the exception of manpower programs conducted by units of local general purpose government.
• § 9606 — The state manpower program shall serve the needs of employers by providing them with referrals of qualified job applicants.
• § 9607 — In the administration of the state manpower program, the director shall establish community employment development centers.
• § 9608 — The director shall, within each community employment development center, establish an intake system to appraise the individual needs of applicants.
• § 9609 — The department shall administer manpower service funds and shall provide, in a balanced and flexible manner, needed services as provided in this part.
• § 9610 — The director may enter into contracts for public and private job training and placement programs as may be required, and shall maintain quarterly projections of manpower needs in the public and privat
• § 9612 — The employees of the department shall be subject to the State Civil Service Act, except for exempt appointees.
• § 9613 — (a) The director shall make every effort to secure to the fullest extent possible federal funds available for participation under this part and shall provide that effective and comprehensive placement
• § 9615 — Eligible persons who are registrants pursuant to Article 3.
• § 9616 — (a) The department, in coordination with the United States Department of Defense and the various branches of the military of the United States, shall determine which military occupational specialties
• § 9616.1 — (a) The department shall convene groups that represent local department field offices, county welfare departments, local workforce investment areas, and community colleges for the purpose of developin
• § 9617 — (a) To the extent that funds are provided in the Budget Act of 2000 for the purposes of providing competitive grants to faith-based organizations that are not owned or operated as pervasively sectaria
• § 9618 — (a) The department shall administer a solar training program.
• § 9619 — (a) (1) To the extent that funds are appropriated for this purpose in the annual Budget Act, the department may award grants to regional collaboratives for the creation of regional nursing simulation
• § 9700 — For purposes of this article, “center” means the San Diego Multiuse Biotechnology Training Center.
• § 9701 — (a) The Legislature finds and declares the following: (1) Biotechnology represents one of the most promising, innovation-based growth industries of this era.
• § 9702 — The San Diego Community College District, California State University, University of California, Employment Development Department, Employment Training Panel, California Health and Human Services Agen
• § 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 calendar year with respect to wages paid for e
• § 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 subdivision (c) is applicable, may submit a volunta
• § 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 that has elected an alternate method of fin
• § 976.8 — (a) Section 976.
• § 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 her average base payroll which appears on a
• § 977.5 — Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.
• § 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 schedules contained in Section 977 shall be
• § 980 — (a) In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.
• § 980.5 — In determining the balance in the Unemployment Fund for the purpose of Sections 977 and 977.
• § 9800 — The purposes of the California YouthBuild Program shall be all of the following: (a) To enable economically disadvantaged youth, especially youth who have not finished high school, to obtain the educa
• § 9801 — (a) The director, from funds appropriated for this purpose to the YouthBuild Program, may make grants to applicants for the purpose of carrying out programs as authorized by this article.
• § 9802 — Programs shall provide, at a minimum, all of the following services: (a) (1) Acquisition, rehabilitation, acquisition and rehabilitation, or construction of housing and related facilities to be used f
• § 9802.5 — The department may accept proposals for funding from applicants who establish their eligibility for funding under this article by submitting proof that they have been funded or designated as a federal
• § 9803 — Program grants may be used for the activities in Section 9802 and for any of the following activities: (a) Legal fees for housing acquisition.
• § 9805 — (a) Except as provided in subdivision (b), eligible participants in a program shall be youth between the ages of 17 and 24, inclusive, who are economically disadvantaged, as defined in Section 1503 of
• § 9806 — (a) The director shall use the existing infrastructure of federally funded YouthBuild programs to the maximum extent possible.
• § 9807 — An application for a grant under this article shall, at a minimum, contain all of the following: (a) The amount of the grant requested and the proposed use of the grant.
• § 9808 — The term “YouthBuild” shall only be used in connection with a program funded pursuant to this article or by the United States Department of Labor, or if the program is an affiliate of YouthBuild U.
• § 9809 — Each grant recipient, at the beginning of the grant cycle, shall report to the director, at a minimum, regarding the number of participants who have done any of the following: (a) Obtained a general e
• § 9809.5 — Each grant recipient shall report to the director on other participant outcomes as required by the Governor under Section 122(h) of the federal Workforce Investment Act of 1998.
• § 981 — In determining wages in employment, for the purpose of Sections 977 and 977.
• § 982 — (a) Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.
• § 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 Sections 926, 927, and 985.
• § 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 the rate of contributions of the succeed
• § 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 benefit for each calendar year specified in
• § 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, withhold in trust the amount of his workers’
• § 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 whether or not he has deducted the contributi
• § 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 under the control of the employer, the worke
• § 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 employer’s assets and shall be paid to th
• § 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 employees or group of employers, shall be m
• § 990 — In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.
• § 9900 — (a) It is the intent of the Legislature in enacting this article to support the expansion of the Jobs for California Graduates pilot project in Merced into a regional system of local programs based on
• § 9901 — (a) In order to encourage a regional system of long-lasting, self-sustaining model local programs, communities served pursuant to this article shall contribute in-kind and financial resources in direc
• § 9902 — Local affiliates of the Jobs for California Graduates Program shall include all of the following elements: (a) (1) A trained youth specialist employed year-round providing individual and group instruc
• § 9903 — (a) Entities eligible to conduct a Jobs for California Graduates local program shall include, but need not be limited to, local education agencies, community colleges, and nonprofit organizations with
• § 9904 — To be eligible to receive services through a Jobs for California Graduates local program under this article, a youth shall meet at least two of the following criteria: (a) One or more years behind mod
• § 9905 — (a) For purposes of establishing and expanding these programs, the department shall, to the extent feasible, make local grants available throughout the region.
• § 9908 — State funds made available pursuant to this article shall be used to carry out both of the following: (a) The Jobs for California Graduates local program elements specified in Section 9902.
• § 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 and without negligence on the part of the
• § 9910 — (a) The Legislature finds and declares all of the following: (1) The percentage of California employers offering pension and retirement plans to employees is substantially lower than the national aver
• § 9912 — (a) The Legislature requests that the Senior Worker Advocate Office of the Employment Development Department work with the California Commission on Aging and other interested organizations including,
• § 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 amounting to 100 percent of such tax on acco
• § 9920 — The Legislature finds and declares all of the following: (a) All efforts funded under this article are intended to supplement and be aligned with the broader workforce and education system in the Stat
• § 9921 — (a) There is hereby established the Displaced Oil and Gas Worker Pilot Program, to be administered by the department, for the purpose of addressing employment dislocations associated with oil, gas, an
• § 9922 — (a) The department shall award grants to qualified applicants on a competitive basis using funds to be appropriated by the Legislature for purposes of the program.
• § 9923 — (a) Grant recipients shall be evaluated using the following criteria: (1) Ability to provide the services proposed in the grant to the number of individuals specified in the grant as evidenced by, amo
• § 9924 — Eligible activities for the program and grant funds shall include, but are not limited to, all of the following: (a) Labor market information.
• § 9925 — This article shall remain in effect only until July 1, 2027, and as of that date is repealed.
• § 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 Unemployment Fund in addition to the amounts requ
• § 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 Social Security Act and Sections 3302, 3303,
• § 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 Compensation Disability Fund.