Contributions and Reports for Unemployment Compensation

In the California Unemployment Insurance Code, there are provisions related to contributions and reports pursuant to Division 1, Part 1, Chapter 4. Article 1 deals with definitions. Section 901 specifies that the definitions set forth in this article are applicable to this chapter only.

Section 902 defines “computation date.”

Section 903 defines “rating period.”

Section 904 defines “net balance of reserve.”

Section 905 defines “average base pay roll.”

Section 906 defines “contributions paid on his own behalf.”

Article 2 deals with wages as the basis of the contribution. Section 926 defines wages to mean all remuneration payable to an employee for personal services, whether by private agreement or consent or by force of statute, including commissions and bonuses, and the reasonable cash value of all remuneration payable to an employee in any medium other than cash.

Section 926.5 also defines wages to mean all remuneration payable for personal services when the legal obligation for the payment of such wages is assumed by an employer, and the first or prior employer for whom the personal services were originally performed is relieved of the legal obligation for the payment of such remuneration.

Section 927 defines wages to mean all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer.

Section 928 specifies that the definitions and qualifications of deferred compensation plans are determined in accordance with federal tax law.

Section 928.5 also defines wages to include any employer contributions under a qualified cash or deferred arrangement, to the extent the amount is excluded from the gross income of the employee, as well as amounts treated as employer contributions under a state pickup plan.

Section 928.7 defines wages as including compensation paid to a member of a limited liability company filing a federal corporate income tax return.

Section 929 states the term 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 the expenses, the reasonably estimated amount allowed.

Section 930 provides the term wages does not include remuneration in excess of $7,000 paid to an individual by an employer during any calendar year, with respect to employment.

Section 930.1 states, for the purpose of determining whether an employer has paid remuneration with respect to employment in excess of the limitation prescribed to an individual during any calendar year, the remuneration is deemed to include any remuneration paid to the individual by the employer for services constituting employment under the unemployment compensation law of another state which the employer has reported to the other state as wages for contribution purposes.

Section 930.5 specifies that, 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, and immediately after the acquisition employs in his or her trade or business an individual who immediately prior to the acquisition was employed in the trade or business of the employer from whom the property was acquired, then, for the purpose of determining whether the acquiring employer has paid remuneration with respect to employment in excess of the limitation prescribed, any remuneration with respect to employment paid to the individual by the employer from whom the property was acquired during the calendar year and prior to the acquisition is considered as having been paid by the acquiring employer.

Section 931 says that the term “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 or any of his or her dependents under a plan or system established by an employer which makes provision for his or her employees generally, on account of any of the specified medical conditions.

Section 933 provides the term “wages” does not include any payment on account of sickness or accident disability, or medical or hospitalization expenses made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for the employer.

Section 934 provides that the term “wages” does not include any payment made to, or on behalf of, an employee or his or her beneficiary for seven specified purposes.

Section 935 states the term “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 federal tax law for remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor.

Section 936 specifies the term “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, with an exception.

Section 937 provides the term “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 allowable to the employee under federal law.

Section 938 specifies the term “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 in two specified circumstances.

Section 938.3 provides that the term “wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of four specified purposes.

Section 938.4 specifies the term “wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee for amounts expended for medical care pursuant to federal tax law.

Section 938.5 states the term “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.

Section 938.7 says the term “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.