Employers Subject to Unemployment Compensation Coverage

Article 3 of Chapter 3 of Part 1 of Division 1 of the California Unemployment Insurance Code covers subject employers. Section 675 defines “employer” to mean any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year in employment one or more employees and pays wages for employment in excess of $100 during any calendar quarter.

Section 676 provides that “employer” also means any employing unit, for which services are performed that are included in “employment” solely for which for some portion of a day, has within the current calendar year or had within the preceding calendar year one or more employees performing such services, and pays wages for such service in excess of $100 during any calendar quarter.

Section 677 defines “employer” to mean employing unit for which service is performed in “employment.” Section 678 defines “employer” to mean any employing unit which pursuant to a collective bargaining agreement between an employer and a labor organization in the motion picture, radio, or television industry, pays wages.

Section 679 defines “employer” to mean any employing unit that is a motion picture payroll services company that pays and controls the payment of wages of a motion picture production worker for services either to a motion picture production company or to an allied motion picture services company, and files a timely statement of its intent to be the employer of motion picture production workers.

Section 680 provides that, when motion picture production workers are employed by one or more affiliated entities of a motion picture payroll services company that has elected to be treated and is being treated as the employer of those motion picture production workers, the motion picture payroll services company may apply to the director for approval of the extension of an existing voluntary plan or plans for the payment of disability benefits to all motion picture production workers employed by all of the affiliated entities of the motion picture payroll services company.

Section 682 defines “employer” to mean any employing unit which employs individuals to perform domestic service in a private home, local college club, or local chapter of a college fraternity or sorority and pays wages in cash of $1,000 or more for such service during any calendar quarter in the calendar year or the preceding calendar year.

Section 683 defines “employer” to mean any employing unit which employs individuals to perform domestic service comprising in-home supportive services and pays wages in cash of $1,000 or more for such service during any calendar quarter in the calendar year or the preceding calendar year, and is one of three specified individuals.

Section 684 defines “employer” to mean any employing unit which employs individuals to perform domestic service in a private home, local college club, or local chapter of a college fraternity or sorority and pays wages in cash of $750 or more to individuals employed in such service during any calendar quarter in the calendar year or the preceding calendar year.

Section 685 defines “employer” to mean any employing unit which employs individuals to perform domestic service comprising in-home supportive services and pays wages in cash of $750 or more to individuals employed in such service during any calendar quarter in the calendar year or preceding calendar year, and is one of the three specified entities.

Section 686 defines “employer” to mean any person contracting for the creation of a specially ordered or commissioned work of authorship when the parties expressly agree in a written instrument signed by them that the work is to be considered a work made for hire, and the ordering or commissioning party obtains ownership of all of the rights comprised in the copyright in the work. 

Section 687.2 states that an employment agency is not to be deemed to be the employer of the domestic workers for whom it procures, offers, refers, provides, or attempts to provide work if all eight of the specified factors exist.