Excluded Services from Unemployment Compensation in California

California’s Unemployment Insurance Code, in Division 1, Part 1, Chapter 3, Article 2, deals wit excluded services. Section 629 defines the term “employment to not include domestic service in a private home, except that “employment” includes domestic service in a private home if performed for an employing unit or a person who paid in cash remuneration of $1,000 or more to individuals employed in the domestic service in any calendar quarter in the calendar year or the preceding calendar year.

Section 630 provides “employment” does not include service as a transcriber of depositions, court proceedings, and hearings performed away from the office of the person, firm, or association obligated to produce a transcript of these proceedings.

Section 631 specifies “employment” does not include service performed by a child under the age of 18 years in the employ of his father or mother, or service performed by an individual in the employ of his son, daughter, or spouse, except to the extent that the employer and the employee have elected to make contributions to the Unemployment Compensation Disability Fund.

Section 632 states “employment” does not include service performed in the employ of any other state or its political subdivisions or in the employ of the United States government or of any instrumentality of the United States, with specified exceptions.

Section 633 says “employment” does not include services performed as an intermittent or adjunct instructor at a postsecondary educational institution which meets the requirements of the Education Code if the intermittent or adjunct instructor and the employing unit enter a written contract with at least three specified provisions.

Section 633.1 provides “employment” does not include services performed for any public entity, nonprofit or for profit entity, organization, or business by an inmate of a state prison, and services performed for any public entity, nonprofit or for profit entity, organization, or business by a ward in the custody of the Department of the Youth Authority.

Section 634.5 specifies a provision excluding service from “employment” does not apply to specified nonprofit organizations.

Section 635 provides “employment” does not include service under any unemployment compensation system established by a law of the United States.

Section 636 states “employment” does not include services performed in the employ of either a candidate for public office or a committee where such services are performed in connection with an election campaign.

Section 637 specifies “employment” does not include service performed by any of specified officers and directors of certain corporations.

Section 637.1 provides, in a private corporation, any individual who is included within the meaning of “employee” and who is the sole shareholder, or the only shareholder other than his or her spouse, may file a statement electing to be excluded from disability insurance coverage for benefits and contributions under this division.

Section 639 states “employment” does not include domestic service in a local college club, or local chapter of a college fraternity or sorority, except that “employment” includes domestic service in a local college club, or local chapter of a college fraternity or sorority if performed for a club, chapter, or person who paid in cash remuneration of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the calendar year or the preceding calendar year.

Section 640 specifies “employment” does not include service not in the course of the employing unit’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and the service is performed by an individual who is regularly employed by such employing unit to perform such service.

Section 641 provides “employment” does not include service performed in any calendar quarter in the employ of any organization exempt from federal income tax if the remuneration for such service is less than $50.

Section 642 states “employment” does not include service performed in the employ of a school, college, or university, if such service is performed by certain students or their spouses.

Section 642.1 says “employment” does not include service performed by a full-time student employed by an organized camp. The term “Full-time student” for purposes of this section is defined.

Section 643 provides “employment” does not include service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative.

Section 644 specifies “employment” does not include service performed in the employ of an instrumentality wholly owned by a foreign government under specified circumstances.

Section 644.5 states “employment” does not include services performed in the employ of an international organization.

Section 645 specifies “employment” does not include service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to state law; and service performed as an intern in the employ of a hospital by an individual who has completed a four years’ course in a medical school chartered or approved pursuant to state law.

Section 646 provides “employment” does not include service performed by an individual under the age of 22 who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum, if such service is an integral part of the program, and the institution has certified to the employer, except that this section shall not apply to service performed in a program established for or on behalf of an employer or group of employers.

Section 647 states “employment” does not include service performed in the employ of a hospital, if the service is performed by a patient of the hospital.

Section 648 specifies “employment” does not include service performed on or in connection with a vessel or aircraft not an American vessel or an American aircraft, if the employee is employed on and in connection with such vessel or aircraft when outside the United States.

Section 649 states “employment” does not include service performed by an individual in two specified circumstances.

Section 650 provides “employment” does not include services performed as a real estate, mineral, oil and gas, or cemetery broker or as a real estate, cemetery or direct sales salesperson, or a yacht broker or salesman, by an individual if specified conditions are met.

Section 651 says “employment” does not include services performed by an individual as a golf caddy in caddying or carrying a golf player’s clubs.

Section 652 states “employment” does not include service performed as an elected or appointed official in any calendar quarter in the employ of any nonprofit fraternal corporation or association which is not subject to the Federal Unemployment Tax Act if the remuneration for such service does not exceed $100 a month.

Section 653 provides “employment” does not include services performed in the employ of a baseball club pursuant to a contract or agreement under which the baseball player agrees to perform for expenses and a share of the profits of the club, rather than for a fixed salary.

Section 654 says “employment” does not include service performed by a free-lance jockey or exercise boy who is regularly licensed by the California Horse Racing Board.

Section 655 specifies “employment” does not include services performed by a professional athlete who is neither a citizen of nor a resident of the United States or any state when he comes to the State of California for occasional or incidental professional engagements.

Section 656 states “employment” does not include professional services performed by a consultant working as an independent contractor.

Section 657 requires the department to adopt regulations to establish clear criteria which specify under what conditions amateur athletic officials may be considered employees.