Unemployment Insurance Code

Part 1 of 6 · provisions 1–200

This section says the act is called the Unemployment Insurance Code and may be cited by that name.

Jurisdiction: United States — California
Instrument: Code
Citation: UIC
Version: Undated source snapshot
Language: en
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This section states that people claiming unemployment insurance benefits are expected to make all reasonable efforts to find work. This section says the unemployment insurance part is tied to a national unemployment and social security plan, and certain contribution and benefit provisions stop operating if the related federal tax-credit framework changes so credits are no longer available. This section says the Employment Training Panel should prioritize funding projects that best meet listed workforce-training goals. The panel may waive certain minimum wage requirements for specified training-funded workers if the trainee’s post-retention wage is higher than before and during training. This section defines key terms used in the Employment Training Panel chapter, including department, employer, eligible participant, job, new hire training, retraining, and related terms.

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Provisions of Unemployment Insurance Code

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1.
## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. )
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This section says the act is called the Unemployment Insurance Code and may be cited by that name.

## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. ) ## 1. This act is known and may be cited as the Unemployment Insurance Code. (Enacted by Stats. 1953, Ch. 308.)
10.
## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. )
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In this section, words in the present tense are treated as including the past and future, and words in the future tense are treated as including the present.

## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. ) ## 10. The present tense includes the past and future tenses; and the future, the present. (Enacted by Stats. 1953, Ch. 308.)
100.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. )
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This section states that people claiming unemployment insurance benefits are expected to make all reasonable efforts to find work.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. ) ## 100. As a guide to the interpretation and application of this division the public policy of this State is declared as follows: Experience has shown that large numbers of the population of California do not enjoy permanent employment by reason of which their purchasing power is unstable. This is detrimental to the interests of the people of California as a whole. The benefit to all persons resulting from public and private enterprise is realized in the final consumption of goods and services. It is contrary to public policy to permit the supply of consumption goods and services at prices which do not provide against that harm to the population consequent upon periods of unemployment of those who contribute to the production and distribution of such goods and services. Experience has shown that private charity and local relief cannot alone prevent the effects of unemployment. Experience has shown that if the State awaits the coming of excessive unemployment it can neither create immediately the organization necessary to orderly, economical and effective relief nor bear the financial burden of relief without disrupting its whole system of ordinary revenues and without jeopardizing its credit. The Legislature therefore declares that in its considered judgment the public good and the general welfare of the citizens of the State require the enactment of this measure under the police power of the State, for the compulsory setting aside of funds to be used for a system of unemployment insurance providing benefits for persons unemployed through no fault of their own, and to reduce involuntary unemployment and the suffering caused thereby to a minimum. It is the intent of the Legislature that unemployed persons claiming unemployment insurance benefits shall be required to make all reasonable effort to secure employment on their own behalf. (Enacted by Stats. 1953, Ch. 308.)
101.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. )
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This section says the unemployment insurance part is tied to a national unemployment and social security plan, and certain contribution and benefit provisions stop operating if the related federal tax-credit framework changes so credits are no longer available.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. ) ## 101. This part is a part of a national plan of unemployment reserves and social security, and is enacted for the purpose of assisting in the stabilization of employment conditions. The imposition of the tax herein imposed upon California industry alone, without a corresponding tax being imposed upon all industry in the United States, would, by the corresponding penalty upon California industry, defeat the very purposes of this law as set forth in this article. Therefore when existing federal legislation which provides for a tax upon the payment of wages by employers in this State, against which all or any part of the employer contributions required under this part may be credited is repealed, amended, interpreted, affected or otherwise changed in such manner that no portion of such contributions may be thus credited, then upon the date of such change, the provisions of this part requiring employer contributions and providing for payment of unemployment compensation benefits shall cease to be operative and any assets in the Unemployment Fund or Unemployment Administration Fund shall in the discretion of the State Treasurer be held in the then existing depositaries or otherwise in the State Treasury. In the case of the Unemployment Administration Fund, such money may thereafter be dealt with by the State Treasurer pursuant to the conditions of the grant thereof to the State by the United States Government or agency thereof. (Enacted by Stats. 1953, Ch. 308.)
102.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. )
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The Legislature may amend or repeal this division at any time, and any rights, privileges, or immunities under it are subject to that power.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Policy and Interpretation [100 - 102] ( Article 1 enacted by Stats. 1953, Ch. 308. ) ## 102. All the rights, privileges or immunities conferred by this division or by acts deemed pursuant thereto shall exist subject to the power of the Legislature to amend or repeal this division at any time. (Added by Stats. 1953, Ch. 449.)
10200.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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This section says the Employment Training Panel should prioritize funding projects that best meet listed workforce-training goals.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10200. The Legislature finds and declares the following: (a) California’s economy is being challenged by competition from other states and overseas. In order to meet this challenge, California’s employers, workers, labor organizations, and government need to invest in a skilled and productive workforce, and in developing the skills of frontline workers. For purposes of this section, “frontline worker” means a worker who directly produces or delivers goods or services. The purpose of this chapter is to establish a strategically designed employment training program to promote a healthy labor market in a growing, competitive economy that shall fund only projects that meet the following criteria: (1) Foster creation of high-wage, high-skilled jobs, or foster retention of high-wage, high-skilled jobs in manufacturing and other industries that are threatened by out-of-state and global competition, including, but not limited to, those industries in which targeted training resources for California’s small- and medium-sized business suppliers will increase the state’s competitiveness to secure federal, private sector, and other nonstate funds, and, in addition, provide for retraining contracts in companies that make a monetary or in-kind contribution to the funded training enhancements. (2) Encourage industry-based investment in human resources development that promotes the competitiveness of California industry through productivity and product quality enhancements. (3) Result in secure jobs for those who successfully complete training. All training shall be customized to the specific requirements of one or more employers or a discrete industry and shall include general skills, including soft skills, that trainees can use in the future. (4) Supplement, rather than displace, funds available through existing programs conducted by employers and government-funded training programs, such as the federal Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. Sec. 3101 et seq.), the Carl D. Perkins Vocational Education Act (Public Law 98-524), CalWORKs (Chapter 2 (commencing with Section 11200) of Part 3 of Division 9 of the Welfare and Institutions Code), the former Enterprise Zone Act (Chapter 12.8 (commencing with Section 7070) of Division 7 of Title 1 of the Government Code), and the McKinney-Vento Homeless Assistance Act (42 U.S.C. Sec. 11301 et seq.), the California Community Colleges Economic Development Program, or apportionment funds allocated to the community colleges, regional occupational centers and programs, or other local educational agencies. (b) The Employment Training Panel, in funding projects that meet the requirements of subdivision (a), shall give funding priority to those projects that best meet the following goals: (1) Result in the growth of the California economy by stimulating exports from the state and the production of goods and services that would otherwise be imported from outside the state. (2) Train new employees of firms locating or expanding in the state that provide high-skilled, high-wage jobs and are committed to an ongoing investment in the training of frontline workers. (3) Develop workers with skills necessary to work with new technologies or methods. (4) Train workers who have been displaced, have received notification of impending layoff, or are subject to displacement, because of a plant closure, workforce reduction, changes in technology, or significantly increasing levels of international and out-of-state competition. (5) Are jointly developed by business management and worker representatives. (6) Develop high road, as defined in subdivision (r) of Section 14005, jobs and career ladders for workers with demonstrated wage progression and demonstrate high road training partnership, as defined in subdivision (s) of Section 14005, standards to ensure job quality. (7) Promote the retention and expansion of the state’s manufacturing workforce. (8) Promote the hiring, training, and advancement of disadvantaged, marginalized, and underrepresented workers. (c) The program established through this chapter is to be coordinated with all existing employment training programs and economic development programs, including, but not limited to, programs such as the federal Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. Sec. 3101 et seq.), the California Community Colleges, the regional occupational programs, vocational education programs, joint labor-management training programs, and related programs under the Employment Development Department, the Governor’s Office of Business and Economic Development, the California Housing and Homelessness Agency, and the Business and Consumer Services Agency. (d) Projects funded under this chapter may include programs to provide training through apprenticeship programs that are registered with the Division of Apprenticeship Standards. (e) The amendments made to this section by the act adding this subdivision shall become operative on July 1, 2026. (Amended by Stats. 2026, Ch. 28, Sec. 102. (SB 170) Effective June 29, 2026. Operative July 1, 2026, by its own provisions.)
10201.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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This section defines key terms used in the Employment Training Panel chapter, including department, employer, eligible participant, job, new hire training, retraining, and related terms.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10201. As used in this chapter: (a) “Department” means the Employment Development Department. (b) “Employer” or “eligible employer” means any employer subject to Part 1 (commencing with Section 100) of Division 1, except any public entity, or any nonprofit organization which has elected an alternate method of financing its liability for unemployment insurance compensation benefits pursuant to Article 5 (commencing with Section 801), or Article 6 (commencing with Section 821) of Chapter 3. Any public entity or nonprofit organization that has elected an alternate method of financing its liability for unemployment insurance compensation benefits pursuant to Article 5 (commencing with Section 801), or Article 6 (commencing with Section 821) of Chapter 3, shall be deemed to be an employer only for purposes of placement of new hire trainees who received training as an incidental part of a training project designed to meet the needs of one or more private sector employers. (c) “Eligible participant” means any person who, prior to beginning training or employment pursuant to this chapter, is any of the following: (1) Unemployed and has established an unemployment insurance claim in this state, or has exhausted eligibility for unemployment insurance benefits from this state within the previous 24 months. (2) Employed for a minimum of 90 days by his or her employer, or if employed for less than 90 days, met the conditions of paragraph (1) at the time of hire, had received a notice of layoff from the prior employer, or was employed by an employer for a period of not less than 90 days during the 180-day period prior to the employee’s current employment at the start of training with an eligible employer, as provided in subdivision (b). The panel may waive this requirement for trainees employed by a business locating or expanding operations in the state, provided it is part of a state and local economic development effort endeavoring to create or retain California jobs. The panel may also waive the requirement for up to 10 percent of the trainee population, if it determines a business meets standard funding requirements set out under subdivision (a) of Section 10200. (d) “Executive director” means the executive director appointed pursuant to Section 10202. (e) “Fund” means the Employment Training Fund created by Section 1610. (f) “Job” means employment on a basis customarily considered full time for the occupation and industry. The employment shall have definite career potential and a substantial likelihood of providing long-term job security, with reportable California earnings during the employment retention period. Furthermore, the employment shall provide earnings, upon completion of the employment requirement specified in subdivision (f) of Section 10209, equal to 50 percent, in the case of new hire training, or 60 percent, in the case of retraining, of the state or regional average hourly wage. However, in no case shall the employment result in earnings of less than 45 percent of the state average hourly wage for new hire training and 55 percent of the state average hourly wage for retraining. The panel may consider the dollar value of health benefits that are voluntarily paid for by an employer when computing earnings to meet the minimum wage requirements. (g) “New hire training” means employment training, including job-related literacy training, including soft skills, for persons who, at the start of training, are unemployed. (h) “Panel” means the Employment Training Panel created by Section 10202. (i) “Retraining” means employment-related skills and literacy training, including soft skills, for persons who are employed and who meet the definition of paragraph (2) of subdivision (c) prior to commencement of training and will continue to be employed by the same employer for at least 90 days following completion of training. (j) “Soft skills” means behaviors and competencies to allow people to navigate professional environments, work well with colleagues, and perform up to standards for professional success, including, but not limited to, all of the following: (1) Social skills, including, but not limited to, respectful personal interactions, context appropriate behavior, and conflict resolution. (2) Competency in oral, written, nonverbal, and listening skills. (3) Problem solving, critical thinking, and decisionmaking skills, including, but not limited to, identifying issues and evaluating options in order to reach a reasonable conclusion. (4) Self-regulation of behavior and the exercise of delayed gratification or directing focus or attention, or both. (k) “State average hourly wage” means the average weekly wage paid by employers to employees covered by unemployment insurance, as reported to the Employment Development Department for the four calendar quarters ending June 30 of the preceding calendar year, divided by 40 hours. (l) “Trainee” means an eligible participant. (m) “Training agency” means any private training entity or local educational agency. (Amended by Stats. 2018, Ch. 216, Sec. 2. (AB 2420) Effective January 1, 2019.)
10201.5.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may waive certain minimum wage requirements for specified training-funded workers if the trainee’s post-retention wage is higher than before and during training.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10201.5. With respect to funding appropriated in the annual Budget Act to the Employment Development Department for allocation by the Employment Training Panel and identified for training of workers in regions suffering from high unemployment and low job creation or regions identified in a proclamation of a state of emergency issued by the Governor under the California Emergency Services Act (Chapter 7 (commencing with Section 8550) of Division 1 of Title 2 of the Government Code), the panel, notwithstanding subdivision (f) of Section 10201, may waive the minimum wage requirements included in that subdivision provided that the post-retention wage of each trainee who has completed training and the required training period exceeds his or her wage before and during training. This determination shall be made on a case-by-case basis to ensure that post-training improvements in earnings are sufficient to warrant the investment of public funds. (Amended by Stats. 2014, Ch. 3, Sec. 6. (SB 104) Effective March 1, 2014.)
10202.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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This section creates the Employment Training Panel and gives the panel, its executive director, the Governor, and assistant directors specific appointment, administration, hiring, and control powers and duties.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10202. (a) The Employment Training Panel is established in the Employment Development Department. (b) The executive director shall be appointed by the Governor, and shall be well qualified for the position with experience in government. The executive director may perform all duties, exercise all powers, discharge all responsibilities, and administer and enforce all laws, rules, and regulations under the jurisdiction of the panel, with the approval of the panel. The executive director shall administer this chapter, with the approval of the panel, in the manner he or she deems necessary to conduct the work of the panel properly. With the approval of the panel, the executive director may create divisions and subdivisions as necessary, and change and abolish these divisions and subdivisions from time to time. (c) The panel may employ personnel necessary to carry out the purposes of this chapter. All personnel shall be appointed pursuant to the State Civil Service Act (Part 1 (commencing with Section 18000) of Division 5 of Title 2 of the Government Code), except for an executive director, and two assistant directors, who shall be exempt from state civil service. (d) All personnel of the panel shall be appointed, directed, and controlled only by the panel or its authorized deputies or agents to whom it may delegate its powers. (e) The Governor shall appoint two assistant directors, to serve at the pleasure of the Governor. The assistant directors shall have the duties as assigned by the executive director, and shall be responsible to the executive director for the performance of their duties. (Amended by Stats. 2008, Ch. 497, Sec. 2. Effective January 1, 2009.)
10202.5.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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This section sets the Employment Training Panel’s membership, appointment process, chair designation, and pay for appointive members.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10202.5. (a) The panel shall consist of eight persons, seven of whom shall be appointed as provided in subdivision (b), and shall have experience and a demonstrated interest in business management and employment relations. The Director of the Governor’s Office of Business and Economic Development, or his or her designee, shall also serve on the panel as an ex officio, voting member. (b) (1) Two members of the panel shall be appointed by the Speaker of the Assembly. One of those members shall be a private sector labor representative and the other member shall be a business representative. (2) Two members of the panel shall be appointed by the President pro Tempore of the Senate. One of those members shall be a private sector labor representative and the other member shall be a business representative. (3) Three members of the panel shall be appointed by the Governor. One of those members shall be a private sector labor representative, one member shall be a business representative, and one member shall be a public member. (4) Labor appointments shall be made from nominations from state labor federations. Business appointments shall be made from nominations from state business organizations and business trade associations. (5) The Governor shall designate a member to chair the panel, and the person so designated shall serve as the chair of the panel at the pleasure of the Governor. (c) The appointive members of the panel, except members appointed by the Speaker of the Assembly, shall serve for two-year terms. The appointive members of the panel appointed by the Speaker of the Assembly shall serve at the pleasure of the Speaker of the Assembly. (d) Appointive members of the panel shall receive the necessary traveling and other expenses incurred by them in the performance of their official duties out of appropriations made for the support of the panel. In addition, each appointive member of the panel shall receive one hundred dollars ($100) for each day attending meetings of the panel, and may receive one hundred dollars ($100) for each day spent conducting other official business of the panel, but not exceeding a maximum of three hundred dollars ($300) per month. (Amended by Stats. 2018, Ch. 43, Sec. 6. (AB 1831) Effective June 27, 2018.)
10203.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may meet statewide as needed and must keep at least three regional offices, with one central office in Sacramento and regional offices split between the south and north. The executive director must assign a person experienced with small-business needs to each regional office.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10203. The panel may meet as necessary at locations throughout the state. The panel shall maintain a minimum of three regional offices. The central office shall be located in Sacramento. Two regional offices shall be located in the southern part of the state, and one regional office shall be located in the northern part of the state. The executive director will assign one person, with experience in meeting the needs of small businesses, to each of the regional offices for the purpose of developing training projects for small businesses and expediting the processing of training proposals from small businesses. (Amended by Stats. 2000, Ch. 491, Sec. 9. Effective January 1, 2001.)
10204.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must coordinate its programs with workforce development boards and other federal Workforce Innovation and Opportunity Act partners, and it must adopt a plan that includes regular data sharing for coordinating training with Division 8 programs.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10204. The panel shall coordinate its programs with local and state workforce development boards and other partners of the federal Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. Sec. 3101 et seq.). This coordination shall include, but not be limited to, the adoption of a plan, including regular sharing of data, for the coordination of training authorized pursuant to this chapter with programs administered under Division 8 (commencing with Section 15000). (Amended by Stats. 2023, Ch. 133, Sec. 4. (AB 1766) Effective January 1, 2024.)
10205.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must prepare and update a three-year plan, monitor required data, fund qualifying training projects, set proposal standards, report annually, and adopt procedures and confidentiality rules.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10205. The panel shall do all of the following: (a) Establish a three-year plan that shall be updated annually, based on the demand of employers for trained workers, changes in the state’s economy and labor markets, and continuous reviews of the effectiveness of panel training contracts. The updated plan shall be submitted to the Governor and the Legislature not later than January 1 of each year. In carrying out this section, the panel shall review information in the following areas: (1) Labor market information, including the state-local labor market information program in the Employment Development Department and other relevant regional or statewide initiatives and collaboratives. (2) Evaluations of the effectiveness of training as measured by increased security of employment for workers and benefits to the California economy. (3) The demand for training by industry, type of training, and size of employer. (4) Changes in skills necessary to perform jobs, including changes in basic literacy skills. (5) Changes in the demographics of the labor force and the population entering the labor market. (6) Proposed expenditures by other agencies of the federal Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. Sec. 3101 et seq.) funds and other state and federal training and vocational education funds on eligible participants. (b) Maintain a system to continuously monitor economic and other data required under this plan. If this data changes significantly during the life of the plan, the plan shall be amended by the panel. Each plan shall include all of the following: (1) The panel’s objectives with respect to the criteria and priorities specified in Section 10200 and the distribution of funds between new-hire training and retraining. (2) The identification of specific industries, production and quality control techniques, and regions of the state where employment training funds would most benefit the state’s economy and plans to encourage training in these areas, including specific standards and a system for expedited review of proposals that meet the standards. (3) A system for expedited review of proposals that are substantially similar with respect to employer needs, training curriculum, duration of training, and costs of training, in order to encourage the development of proposals that meet the needs identified in paragraph (2). (4) The panel’s goals, operational objectives, and strategies to meet the needs of small businesses, including, but not limited to, those small businesses with 100 or fewer employees. These strategies proposed by the panel may include, but not be limited to, pilot demonstration projects designed to identify potential barriers that small businesses may experience in accessing panel programs and workforce training resources, including barriers that may exist within small businesses. (5) The research objectives of the panel that contribute to the effectiveness of this chapter in benefiting the economy of the state as a whole. (6) A priority list of skills or occupations that are in such short supply that employers are choosing to not locate or expand their businesses in the state or are importing labor in response to these skills shortages. (7) A review of the panel’s efforts to coordinate with the California Workforce Development Board and local boards to achieve an effective and coordinated approach in the delivery of the state’s workforce resources. (A) The panel will consider specific strategies to achieve this goal that include the development of initiatives to engage local workforce development boards in enhancing the utilization of panel training resources by companies in priority sectors, special populations, and in geographically underserved areas of the state. (B) Various approaches to foster greater program integration between workforce development boards and the panel will also be considered, which may include marketing agreements, expanded technical assistance, modification of program regulations and policy, and expanded use of multiple employer contracts. (c) Solicit proposals and write contracts on the basis of proposals made directly to it. Contracts for the purpose of providing employment training may be written with any of the following: (1) An employer or group of employers. (2) A training agency. (3) A local workforce development board with the approval of the appropriate local elected officials in the local workforce development area. (4) A grant recipient or administrative entity selected pursuant to the federal Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. Sec. 3101 et seq.), with the approval of the local workforce development board and the appropriate local elected officials. These contracts shall be in the form of fixed-fee performance contracts. Notwithstanding any provision of law to the contrary, contracts entered into pursuant to this chapter shall not be subject to competitive bidding procedures. Contracts for training may be written for a period not to exceed 24 months for the purpose of administration by the panel and the contracting employer or any group of employers acting jointly or any training agency for the purpose of providing employment training. (d) Fund training projects that best meet the priorities identified annually. In doing so, the panel shall seek to facilitate the employment of the maximum number of eligible participants. (e) (1) Establish minimum standards for the consideration of proposals, which shall include, but not be limited to: (A) Evidence of labor market demand. (B) The number of jobs available. (C) The skill requirements for the identified jobs. (D) The projected cost per person trained, hired, and retained in employment. (E) The wages and amount of fringe benefits paid to successful trainees upon placement. (F) An attestation of compliance with all state and federal labor and health and safety laws. (G) The curriculum for the training. (2) (A) No proposal shall be considered or approved that proposes training for employment covered by a collective bargaining agreement unless the signatory labor organization agrees in writing. (B) No proposal shall be considered or approved if an applicant is ineligible to bid, be awarded, or subcontract on a public works project pursuant to Section 1777.1 or 1777.7 of the Labor Code. (C) All applicants shall include in their application an attestation affirming the applicant does not have a final determination, order, judgment, or award has been issued against an applicant for violations of labor law that remain unabated or unsatisfied following the period during which an appeal may be made. No proposal shall be considered or approved if an applicant fails to include this attestation. (f) Ensure the provision of adequate fiscal and accounting controls for, monitoring and auditing of, and other appropriate technical and administrative assistance to, projects funded by this chapter. (g) Provide for evaluation of projects funded by this chapter. The evaluations shall assess the effectiveness of training previously funded by the panel to improve job security and stability for workers, and benefit participating employers and the state’s economy, and shall compare the wages of trainees in the 12-month period prior to training as well as the 12-month period subsequent to completion of training, as reflected in the department’s unemployment insurance tax records. Individual project evaluations shall contain a summary description of the project, the number of persons entering training, the number of persons completing training, the number of persons employed at the end of the project, the number of persons still employed three months after the end of the project, the wages paid, the total costs of the project, and the total reimbursement received from the Employment Training Fund. (h) Report annually to the Legislature, by November 30, on projects operating during the previous state fiscal year. These annual reports shall provide separate summaries of all of the following: (1) Projects completed during the year, including their individual and aggregate performance and cost. (2) Projects not completed during the year, briefly describing each project and identifying approved contract amounts by contract and for this category as a whole, and identifying any projects in which funds are expected to be disencumbered. (3) Projects terminated prior to completion and the reasons for the termination. (4) A description of the amount, type, and effectiveness of literacy training funded by the panel. (5) Results of complete project evaluations. (6) A description of pilot projects, and the strategies that were identified through these projects, to increase access by small businesses to panel training contracts. (7) A listing of training projects that were funded in high unemployment areas and a detailed description of the policies and procedures that were used to designate geographic regions and municipalities as high unemployment areas. In addition, based upon its experience in administering job training projects, the panel shall include in these reports policy recommendations concerning the impact of job training and the panel’s program on economic development, labor-management relations, employment security, and other related issues. (i) Conduct ongoing reviews of panel policies with the goal of developing an improved process for developing, funding, and implementing panel contracts as described in this chapter. (j) Expedite the processing of contracts for firms considering locating or expanding businesses in the state, in accordance with the priorities for employment training programs set forth in subdivision (b) of Section 10200. (k) Coordinate and consult regularly with business groups and labor organizations, the California Workforce Development Board, the State Department of Education, the office of the Chancellor of the California Community Colleges, and the Employment Development Department. (l) Adopt by regulation procedures for the conduct of panel business, including the scheduling and conduct of meetings, the review of proposals, the disclosure of contacts between panel members and parties at interest concerning particular proposals, contracts, or cases before the panel or its staff, the awarding of contracts, the administration of contracts, and the payment of amounts due to contractors. All decisions by the panel shall be made by resolution of the panel and any adverse decision shall include a statement of the reason for the decision. (m) Provide a regularly updated list, at least every 60 days, and make the list available to the public, of all applicants that have submitted applications. (n) Adopt regulations and procedures providing reasonable confidentiality for the proprietary information of employers seeking training funds from the panel if the public disclosure of that information would result in an unfair competitive disadvantage to the employer supplying the information. The panel shall not withhold information from the public regarding its operations, procedures, and decisions that would otherwise be subject to disclosure under the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code). (o) Review and comment on the budget and performance of any program, project, or activity funded by the panel utilizing funds collected pursuant to Section 976.6. (Amended by Stats. 2024, Ch. 469, Sec. 2. (SB 1321) Effective January 1, 2025.)
10206.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may use fund money for training-related purposes, but contractors cannot use advance or progress payments for prohibited finder’s-fee-type payments.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10206. (a) The panel may allocate money in the fund for any of the following purposes: (1) Reimbursement of reasonable training costs, and administrative costs incurred by contractors. In making a determination of costs to be reimbursed under this paragraph, the panel may allocate funds in accordance with any of the following methods: (A) For purposes of providing simplified fixed-fee performance contracts, a flat rate per hour for categories of training that are substantially similar with respect to content, methodology, and duration, as determined by the panel, not to exceed the reasonable and normal costs for the training. The panel shall periodically adjust the standardized rates established pursuant to this paragraph to reflect changes in training costs. (B) A complete review of the proposal and its costs, including a budget listing the planned costs of training, including personnel, fringe benefits, equipment, supplies, fees for consulting or administrative services, and other costs attributable to training; the services provided by subcontractors; the length and complexity of the training; the method of training; the wages and occupations following training; whether the trainees are new hires or retrainees; and the cost of similar training that the panel has funded previously. The cost of administration shall not exceed 15 percent of the training costs under this paragraph, except that for new hire training the panel may fund administrative costs of up to 25 percent of the training cost. (C) The panel may modify the specific requirements of this paragraph as they apply to employers or contractors proposing projects that involve training for a significant number of small employers in the same project. (D) A contractor is prohibited from utilizing any funds earned or paid as advances or progress payments for the purpose of making payments to any other individual or entity, either directly or indirectly, for costs incurred as a finder’s fee or for other compensation related to the predevelopment or development phase of a training program, which is based on a percentage of the preliminary or final panel award to the contractor for the training project. (2) (A) Costs of program administration incurred under this chapter. These costs shall be reviewed annually by the Department of Finance and the Legislature and determined through the normal budgetary process. (B) The panel’s administrative costs, exclusive of the cost of administering Section 976.6, shall not exceed 15 percent of the total amount annually appropriated for expenditure by the panel. Expenditures for marketing, research, and evaluations provided under the contract to the panel that otherwise would have been provided directly by the panel shall not be included in this limitation. (3) Service related to the purposes of this chapter provided by the Small Business Development Centers. (b) For all training contracts, the panel shall establish requirements for in-kind contributions by either the contractor or the employer that reflect a substantial commitment on the part of the contractor or the employer to the value of the training. In developing these requirements, the panel shall take into account the ability of the contractor or the employer, because of size or financial condition, to make any contribution, and the ability of the Employment Training Fund to meet the demand for training authorized by this chapter. In developing policies regarding in-kind contributions, the panel shall hold public hearings. (Amended by Stats. 2004, Ch. 225, Sec. 72. Effective August 16, 2004.)
10207.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must accept or reject a completed application within 60 days after the executive director receives it, and must develop expedited review procedures for certain state-agency proposals.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10207. (a) The panel shall accept or reject a completed application within 60 days of the receipt by the executive director. (b) The panel shall develop expedited procedures for reviewing proposals submitted by the state agencies which are participants in a special interagency agreement with the panel for purposes of this chapter. (Amended by Stats. 2000, Ch. 491, Sec. 14. Effective January 1, 2001.)
10208.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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An employer may contract with a public or private training entity for services, but only if the panel approves.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10208. Nothing in this chapter shall be construed to preclude any employer from contracting with any public or private training entity for services, subject to the approval of the panel. (Added by Stats. 1982, Ch. 1074, Sec. 1.)
10209.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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Training contracts may be made only for qualifying job-related vocational skills, and the panel controls approvals, payment timing, and certain limits.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10209. (a) Contracts shall only be made for training in job-related vocational skills that are necessary for participants to attain a new job or retain an existing job with definite career potential and long-term job security. The contracts for vocational skills training may include ancillary training for job-related basic and literacy skills training, including soft skills, if the panel finds that the training is necessary to achieve the objectives of the vocational training. (b) The panel shall not approve any training proposal which facilitates the change in ownership of a business leading to the likelihood that an existing collective bargaining agreement would be declared void. (c) To encourage a broad and equitable distribution of funds, the panel may require an employer who has previously received funds pursuant to this chapter for retraining of workers at a facility to contribute proportionately more to the cost of training in subsequent panel contracts for training of workers at the same facility. (d) The panel may delegate to the executive director the authority to approve training contracts of up to one hundred thousand dollars ($100,000), provided the contracts meet the requirements of this chapter and the policies established by the panel, and provided that the panel regularly reviews the actions taken by the executive director pursuant to this subdivision. (e) Payments shall be made in accordance with a performance contract under which partial payments may be made during training, a partial payment may be made on placement or retention of each trainee, and not less than 25 percent of the negotiated fee is withheld until the trainee has been retained in employment for 90 days after the end of training with a single employer, except for those occupations in which it is not customary for a worker to be employed 90 consecutive days with a single employer. In these latter cases, the panel may substitute a period similar to the probationary period customary to the occupation. The probationary period shall not be less than 500 work hours and shall be completed within 272 days of the completion of the training. In no case shall any payment be considered to have been earned until the trainee has been retained in employment for 90 days or the equivalent probationary period for an occupation in which it is not customary for a worker to be employed 90 consecutive days with a single employer. (f) Contracts for new hire training shall require the contractor to provide the placement services necessary to ensure the trainees are placed in jobs for which they have been trained. (Amended by Stats. 2018, Ch. 216, Sec. 3. (AB 2420) Effective January 1, 2019.)
10210.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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Training agency contracts may be made only if the agency can show past performance, labor market demand, satisfactory trainee preparation, and adequate accounting controls; the panel may inspect the accounting systems at any time.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10210. Contracts shall be made with training agencies only if the training agency can demonstrate all of the following: (a) The training agency has a satisfactory record of past performance in the placement and retention of former trainees and employer satisfaction with former trainees. (b) The training agency can demonstrate labor market demand for the proposed training. Proof shall include, but not be limited to, the documented need of specific employers for the workers proposed to be trained in the skills proposed by the training agency. (c) The training agency can demonstrate that the training prepares trainees in a manner satisfactory to employers. (d) The training agency can demonstrate that its accounting systems include controls adequate to check the accuracy and reliability of accounting data, promote operating efficiency, and assure compliance with government requirements and generally accepted accounting principles. The panel shall have full access at any time to these accounting systems to assure compliance with these standards. (Added by Stats. 1982, Ch. 1074, Sec. 1.)
10211.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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A trainee or employee in a training program under this chapter is treated as if the program has director approval.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10211. A trainee or employee participating in a training program pursuant to this chapter shall be considered to be in a training program having the approval of the director under Article 1.5 (commencing with Section 1266) of Chapter 5 of Part 1 of Division 1. (Amended by Stats. 1984, Ch. 1211, Sec. 15.)
10212.2.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must prepare its administrative budget. The director cannot change it unless the panel agrees. If the parties cannot agree, the Secretary must try to reach a mutual agreement, and if that still fails, the Governor makes the final decision.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10212.2. The panel shall prepare a budget covering necessary administrative costs of the panel. The budget shall not be subject to change by the director except as agreed to by the panel. In the event that agreement cannot be reached, the Secretary of the Labor and Workforce Development Agency shall attempt to reach a mutual agreement. In the event a mutual agreement cannot be reached, the final decision shall rest with the Governor. (Amended by Stats. 2008, Ch. 497, Sec. 7. Effective January 1, 2009.)
10213.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The Employment Development Department must cooperate with the panel by providing necessary technical assistance.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10213. The Employment Development Department shall cooperate with the panel by offering necessary technical assistance, which may include, but is not limited to, labor market information, projections of occupational demand, and information and advice on alternative training strategies. (Added by Stats. 1982, Ch. 1074, Sec. 1.)
10214.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
Verify source ↗

The Employment Development Department must keep a continuous employment, wage, and benefit history for unemployment insurance participants.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10214. To assist the panel and the Legislature in assessing the impact of this chapter over an extended period of time, the Employment Development Department shall develop and maintain a continuous employment, wage, and benefit history of unemployment insurance participants. (Amended by Stats. 2008, Ch. 497, Sec. 8. Effective January 1, 2009.)
10214.5.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may use part of the training funds for special employment training projects and can waive some eligibility, wage, and retention requirements in specified cases.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10214.5. (a) The panel may allocate up to 15 percent of the annually available training funds for the purpose of funding special employment training projects that improve the skills and employment security of frontline workers, as defined in subdivision (a) of Section 10200. Notwithstanding any other provision of this chapter, participants in these projects are not required to meet the eligibility criteria set forth in paragraph (1) of subdivision (a) of Section 10200 or subdivision (c) of Section 10201. (b) The panel shall, on an annual basis or as needed in response to a proclamation of a state of emergency issued by the Governor under the California Emergency Services Act (Chapter 7 (commencing with Section 8550) of Division 1 of Title 2 of the Government Code), identify industries and occupations that shall be priorities for funding under this section. Training shall be targeted, but not limited, to frontline workers who earn at least the state average hourly wage. (c) The panel may waive the minimum wage provisions pursuant to subdivision (f) of Section 10201 for projects in regions of the state where the unemployment rate is significantly higher than the state average or regions identified in a proclamation of a state of emergency issued by the Governor under the California Emergency Services Act (Chapter 7 (commencing with Section 8550) of Division 1 of Title 2 of the Government Code), and also may waive the employment retentions provisions specified in subdivision (f) of Section 10209 and instead require that the trainee has been retained in employment for a minimum of 90 days out of 120 consecutive days after the end of training with no more than three employers. (d) (1) The panel may allocate funds pursuant to subdivision (a) to increase the productivity and extended employment retention of workers in the state’s major seasonal industries. (2) In funding special employment training projects for this purpose, the panel may do all of the following: (A) When the amount of the postretention wages of each trainee who has completed training exceeds the amount of wages that the trainee earned before and during training, waive the minimum wage requirements set forth in subdivision (f) of Section 10201. (B) Waive the employment retention requirements set forth in subdivision (f) of Section 10209 and instead require that the trainee be retained in employment for not less than 500 hours within the 12-month period following the completion of the training. (C) When the panel finds that the training is necessary to achieve the objectives of vocational training, waive the limitation on job-related basic and literacy skills training, including soft skills, set forth in subdivision (a) of Section 10209. (3) For purposes of this section, “major seasonal industries” means eligible employers who satisfy all of the following requirements: (A) Have a workforce comprised of at least 50 percent of workers whose employment period is necessarily cyclical, including, but not limited to, businesses directly involved in the harvesting, packing, or processing of goods or products. (B) Have retained at least 50 percent of the same seasonal employees for at least one season of not less than 500 hours for the preceding 12-month period. (C) Pay wages and provide benefits that exceed industry averages. (e) The panel shall adopt minimum standards for consideration of proposals to be funded pursuant to this section. (f) The panel may select contracts funded under this section based on competitive bidding. (g) It is the intent of the Legislature in providing the authority for these projects that the panel allocate these funds in a manner consistent with the objectives of this chapter as provided in Section 10200. (Amended by Stats. 2018, Ch. 216, Sec. 4. (AB 2420) Effective January 1, 2019.)
10214.6.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must publish guidelines for alternative fund programs, may adopt needed regulations, and may solicit proposals and make contracts to secure funding.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10214.6. (a) The panel shall develop and publish guidelines for the purpose of supporting and implementing one or more alternative fund programs to reimburse the cost of training consistent with the purposes of this part, using funds from a source other than the employment training tax. The alternative funds may be from any federal, state, or local governmental entity, as appropriated in statute or other means. The guidelines shall include adequate fiscal and accounting controls, as prescribed in subdivision (f) of Section 10205. (b) The panel may adopt any regulations necessary to implement this section, but any regulations so adopted are exempt from the requirements of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code. (c) The panel may solicit proposals and enter into contracts or other agreements to secure funding for the purposes of this section, but those proposals, contracts, and agreements shall be exempt from any competitive bidding requirements otherwise prescribed in statute. (Amended by Stats. 2014, Ch. 3, Sec. 8. (SB 104) Effective March 1, 2014.)
10214.7.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel must allocate training funds, may waive certain requirements if necessary, and must adopt procedures for approving and administering contracts under this section.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10214.7. The panel shall allocate funds available in the annual Budget Act for training programs designed for individuals who are eligible to receive benefits under Chapter 2 (commencing with Section 11200) of Part 3 of Division 9 of the Welfare and Institutions Code or who have received CalWORKs benefits within one year of the commencement of the training program. (a) It is the intent of the Legislature in providing authority for these training programs that the panel allocate these funds in a manner consistent with the objectives of this chapter as provided in Section 10200. (b) Notwithstanding any other provisions of this chapter, the eligibility criteria for individuals trained under this section shall be employment with an eligible employer as defined in subdivision (a) of Section 10201 and: (1) Receipt of CalWORKs benefits at the time training begins, or (2) Receipt of CalWORKs benefits within one year of the time training commenced. (c) For purposes of this section, the panel may waive, if necessary, any of the following: (1) The employer eligibility criteria outlined in paragraph (1) of subdivision (a) of Section 10200. (2) The minimum training wage requirements pursuant to subdivision (g) of Section 10201. (3) The employment retention provisions specified in subdivision (f) of Section 10209 and instead require that the trainee has been retained in employment for a minimum of 90 days out of 120 consecutive days after the end of training with no more than three employers. (d) Notwithstanding any other provisions of this chapter, the panel shall consider proposals that use innovative strategies and training options to enable current and prior CalWORKs recipients and eligibles to retain employment, including, but not limited to, projects that provide basic skills training. (e) The panel shall adopt administrative procedures for approving and administering contracts under this section to expedite contracts, minimize barriers to completion of training, and facilitate the training of single trainees and small groups of trainees from one worksite. (Amended by Stats. 2008, Ch. 497, Sec. 10. Effective January 1, 2009.)
10214.9.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may fund licensed nurse training programs. It must waive certain wage and training-length limits when the stated conditions are met, and participating employers do not have to meet one eligibility criterion.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10214.9. (a) (1) The panel may fund licensed nurse training programs to train individuals who are currently working as nurse assistants or caregivers in a health facility, as defined in Section 1250 of the Health and Safety Code. (2) It is the intent of the Legislature that the panel allocate these funds in a manner consistent with the objectives of this chapter as provided in Section 10200. (b) Notwithstanding any other provisions of this chapter, the panel shall waive the minimum wage provisions, pursuant to subdivision (f) of Section 10201, if all of the following conditions are met: (1) The employee is enrolled in an approved licensed nurse training program that consists of not less than 1,000 hours of training. (2) The employer pays the employee not less than 120 percent of the state minimum wage for not less than the first 20 hours of work per week during each week the employee is enrolled in the training program. (3) Each program results in full-time employment customary for the occupation for which the individuals are being trained. (c) Notwithstanding any other provisions of this chapter, the panel shall waive any limitation on the hourly length of training programs to allow approval and funding for up to 750 hours of a licensed nurse training program; provided, however, that those funds be used to pay for up to 750 training hours that remain in the licensed nurse training program after the employee has completed the first 800 hours of that program. (d) Notwithstanding any other provision of this chapter, employers that participate in the nurse training programs funded pursuant to this section, are not required to meet the eligibility criteria set forth in paragraph (1) of subdivision (a) of Section 10200. (Amended by Stats. 2008, Ch. 497, Sec. 11. Effective January 1, 2009.)
10215.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The panel may fund individual project grants as direct grants or as credits against an employer’s unemployment insurance liability or reimbursements.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10215. The funding of individual project grants by the panel may take the form of either direct grants to the employer or training agency, or credits to the employer’s liability for unemployment insurance contributions or reimbursements. Credits to the employer’s liability for unemployment insurance contributions or reimbursements shall be drawn from the Employment Training Fund. (Added by Stats. 1982, Ch. 1074, Sec. 1.)
10217.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. )
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The Legislature must appropriate Employment Training Fund money each year in the Budget Act, usually for the panel to use for this chapter, with certain funds instead appropriated to the department.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 3.5. Employment Training Panel [10200 - 10217] ( Chapter 3.5 added by Stats. 1982, Ch. 1074, Sec. 1. ) ## 10217. Funds in the Employment Training Fund created by Section 1610 shall be appropriated annually in the Budget Act by the Legislature for allocation by the panel for the purposes of this chapter, except those funds determined by the Legislature to be necessary to administer Section 976.6 and Article 6 (commencing with Section 1610) of Chapter 6 of Part 1 of Division 1 shall be appropriated to the department. (Amended by Stats. 1984, Ch. 41, Sec. 6. Effective March 19, 1984.)
1025.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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The director must keep separate records of each employer’s contributions and related benefit charges.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1025. The director shall keep separate records of the amounts paid into the fund by each employer in his or her own behalf, or chargeable to him or her as benefits; but nothing in this division shall be construed to grant any employer or his or her employees prior claims or rights to the amount contributed by him or her to the fund, either on his or her own account or on behalf of his or her employees. The amount of employer contributions, advances, or reimbursements under Article 5 (commencing with Section 801) of Chapter 3 of this part or Section 821, and all other amounts payable to the fund, shall be pooled and available to pay unemployment compensation benefits to any employee entitled thereto, regardless of the source of contributions or any other amounts. (Amended by Stats. 2005, Ch. 152, Sec. 9. Effective January 1, 2006.)
1026.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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The director must keep a separate reserve account for each employer and allocate credits and charges to those accounts under the section’s formulas.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1026. (a) The director shall maintain a separate reserve account for each employer, and shall credit each reserve account with all the contributions paid on his or her behalf. (b) Unemployment compensation benefits paid to an unemployed individual during any benefit year shall be charged against the reserve account of his or her employer during his or her base period. If the individual performed services in employment for more than one employer during his or her base period, unemployment compensation benefits paid to him or her shall be charged against the respective reserve accounts of the employers in the proportion that the total wages paid to the individual in employment for each employer bears to the total wages paid to the individual in employment for all employers during the base period. (c) The director shall credit the interest earned by the Unemployment Fund to each positive reserve employer account in proportion to the amount the account bears to the total of all positive reserve accounts. (d) Except as provided by Sections 803 and 821, in proportion to the amount each employer’s taxable wages bears to the total of all employers’ taxable wages, the director shall credit to each employer reserve account all of the following: (1) Benefit overpayments collected in the four quarters prior to the computation date. (2) Positive balances in reserve accounts canceled pursuant to Section 1029. (3) Other nontax income. (e) Except as provided by Sections 803 and 821, in the same proportion as provided in subdivision (d), the director shall charge to each employer reserve account all of the following: (1) The increase in the total of all negative reserve account balances as computed by subtracting the total of all negative reserve account balances on July 31 of each year prior to the cancellations required by Section 1027.5 from the total of all negative reserve account balances on the prior July 31 after the cancellations required by Section 1027.5, except as provided by Section 1144. (2) Benefit overpayments established in the four quarters prior to the computation date. (3) Benefits not charged to employer reserve accounts pursuant to Section 1032, 1032.5, 1034, 1035, 1036, 1335, 1338, or 1380. (4) Other items of expense and benefit charges not included in active employer reserve accounts. (Amended by Stats. 1994, Ch. 1050, Sec. 1. Effective January 1, 1995.)
1026.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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An employer’s reserve account cannot be relieved of benefit overpayment charges if the department finds the overpayment resulted from the employer’s or agent’s failure to respond timely or adequately to the department’s information requests.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1026.1. Notwithstanding any other provision of this code, an employer’s reserve account shall not be relieved of charges relating to a benefit overpayment if the department determines that the payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to requests of the department for information relating to the individual claim for unemployment compensation benefits. The department shall make this determination when the employer or agent fails to respond timely or adequately in two instances relating to the individual claim for unemployment compensation benefits. This section shall apply to benefit overpayments established on or after October 22, 2013. (Added by Stats. 2012, Ch. 783, Sec. 3. (AB 1845) Effective January 1, 2013.)
1026.2.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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For certain COVID-19 federal unemployment benefit programs, unemployment benefits generally are not charged to a tax-rated employer’s reserve account unless the employer or the employer’s agent was at fault.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1026.2. (a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to respond to the COVID-19 pandemic, unemployment compensation benefits paid to an unemployed individual shall not be charged against the reserve account of a tax-rated employer, unless the employer or an agent of the employer was at fault as set forth in Section 1026.1. (b) This section shall become inoperative on January 1, 2021, unless the director determines that noncharging provisions are otherwise extended by federal law. (Added by Stats. 2020, Ch. 22, Sec. 1. (AB 103) Effective June 29, 2020. Conditionally inoperative on January 1, 2021, by it own provisions.)
1027.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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On the 1966 computation date, unc harged negative reserve balances must be moved to the balancing account and the employer’s reserve account canceled.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1027.1. On the computation date in 1966, the portion of each negative reserve balance which has not previously been charged to the balancing account shall be transferred to that account and the employer’s reserve account thereupon canceled. The computation on such date for calendar year 1967 shall be based upon the status of the employer’s account prior to such transfer and cancellation subject to the requirements of Section 982. The computation for each calendar year beginning with calendar year 1968 shall be in accordance with the requirements of Section 982 and an employer whose reserve account has been canceled under this section shall be considered as first becoming a subject employer on July 1, 1966. (Added by Stats. 1965, Ch. 1897.)
1027.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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Each year on the computation date, if an employer’s reserve balance is more negative than 21% of average base payroll, the excess is canceled from the reserve balance.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1027.5. On the computation date each year, the amount each employer’s net balance of reserve is more negative than 21 percent of the employer’s average base payroll shall be canceled from his or her reserve balance. The amendment made to this section by Chapter 1296 of the Statutes of 1984 shall be deemed to have become operative on June 30, 1984, and the amendment shall be given retroactive effect to that date. (Amended by Stats. 1985, Ch. 448, Sec. 2. Effective July 31, 1985.)
1027.6.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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On June 30, 1983, any employer’s reserve balance amount exceeding the specified negative 12% threshold had to be canceled from the reserve balance.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1027.6. On the computation date of June 30, 1983, the amount each employer’s net balance of reserve was more negative than 12 percent of the employer’s average base payroll shall be canceled from his or her reserve balance. (Added by Stats. 1984, Ch. 1296, Sec. 2. Effective September 20, 1984.)
1028.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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Employer-account unemployment compensation charges must include all benefit payments made on or before each computation date, and dollar fractions are rounded up only when they are at least $0.50.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1028. The charge of unemployment compensation benefits to an employer’s account required by Section 1026 shall be made in such manner as to include as of each computation date all unemployment compensation benefit payments made on or before the computation date. In computing the charge to employers’ accounts, a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar ($0.50) or more, in which case it shall be increased to one dollar ($1). (Amended by Stats. 1959, Ch. 1729.)
1029.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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The department must cancel certain reserve account balances after specified three-year periods or when a school employer’s financing election ends.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1029. (a) Whenever an employer ceases to pay wages in employment, the reserve account of the employer, unless it has been transferred under Article 5 (commencing with Section 1051), shall be canceled on the records of the department after a period of three consecutive years has elapsed following the latest calendar quarter in which the employer paid wages in employment. (b) Whenever a period of three consecutive years has elapsed, commencing with the effective date of an election by any entity to finance benefits pursuant to Section 803, any portion of the reserve account of the entity that has not been subject to use pursuant to Section 712 or 713, unless that portion has been reacquired by the entity by termination of the election under Section 803 prior to the expiration of the three-year period, shall be canceled on the records of the department. Section 982 shall apply to that entity. (c) Upon the termination of an election by a school employer to finance benefits pursuant to Article 6 (commencing with Section 821) of Chapter 3, any favorable balance in the account of the school employer under the election shall be canceled on the records of the department. (Amended by Stats. 1993, Ch. 854, Sec. 4. Effective January 1, 1994.)
1030.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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This section lets certain employers send the department facts about why a claimant left work, sets deadlines for doing so, and gives the department and the director limited powers to consider, extend, notify, reconsider, and appeal rulings.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1030. (a) An employer that is entitled under Section 1327 to receive notice of the filing of a new or additional claim may, within 10 days after mailing of the notice, submit to the department any facts within its possession disclosing whether the claimant left the employer’s employ voluntarily and without good cause or left under one of the following circumstances: (1) The claimant was discharged from the employment for misconduct connected with their work. (2) The claimant’s discharge or quitting from their most recent employer was the result of an irresistible compulsion to use or consume intoxicants, including alcoholic beverages. (3) The claimant was a student employed on a temporary basis and whose employment began within, and ended with their leaving to return to school at the close of, their vacation period. (4) The claimant left the employer’s employ to accompany their spouse or domestic partner to a place or to join their spouse at a place from which it is impractical to commute to the employment, and to which a transfer of the claimant by the employer is not available. (5) The claimant left the employer’s employ to protect their family or themselves from domestic violence abuse. (6) The claimant left the employer’s employ to take a substantially better job. The period during which the employer may submit these facts may be extended by the director for good cause. (b) A base period employer that is not entitled under Section 1327 to receive notice of the filing of a new or additional claim and is entitled under Section 1329 to receive notice of computation may, within 15 days after mailing of the notice of computation, submit to the department any facts within its possession disclosing whether the claimant left the employer’s employ voluntarily and without good cause or left under one of the following circumstances: (1) The claimant was discharged from the employment for misconduct connected with their work. (2) The claimant was a student employed on a temporary basis and whose employment began within, and ended with their leaving to return to school at the close of, their vacation period. (3) The claimant left the employer’s employ to accompany their spouse or domestic partner to a place or join their spouse at a place from which it is impractical to commute to the employment, and to which a transfer of the claimant by the employer is not available. (4) The claimant left the employer’s employ to protect their family or themselves from domestic violence abuse. (5) The claimant left the employer’s employ to take a substantially better job. The period during which the employer may submit these facts may be extended by the director for good cause. (c) The department shall consider these facts together with any information in its possession. If the employer is entitled to a ruling under subdivision (b) or to a determination under Section 1328, the department shall promptly notify the employer of its ruling as to the cause of the termination of the claimant’s employment. The employer may appeal from a ruling or reconsidered ruling to an administrative law judge within 30 days after service of notice of the ruling or reconsidered ruling. The 30-day period may be extended for good cause, which includes, but is not limited to, mistake, inadvertence, surprise, or excusable neglect. The director is an interested party to an appeal. The department may for good cause reconsider a ruling or reconsidered ruling within either five days after the date an appeal to an administrative law judge is filed or, if an appeal is not filed, within 30 days after service of notice of the ruling or reconsidered ruling. However, a ruling or reconsidered ruling that relates to a determination that is reconsidered pursuant to subdivision (a) of Section 1332 may also be reconsidered by the department within the time provided for reconsideration of that determination. (d) For purposes of this section only, if the claimant voluntarily leaves the employer’s employ without notification to the employer of the reasons for the leaving, and if the employer submits all of the facts within its possession concerning the leaving within the applicable time period referred to in this section, the leaving is presumed to be without good cause. (e) An individual whose employment is terminated under the compulsory retirement provisions of a collective bargaining agreement to which the employer is a party shall not be deemed to have voluntarily left their employment without good cause. (f) For purposes of this section, “spouse” includes a person to whom marriage is imminent, and “domestic partner” includes a person to whom a domestic partnership, as described in Section 297 of the Family Code, is imminent. (g) This section shall become operative on July 1, 2015. (Amended by Stats. 2022, Ch. 67, Sec. 20. (SB 191) Effective June 30, 2022.)
1030.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
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If a worker is absent from work for more than 24 hours because of incarceration and is later convicted, the worker is treated as having voluntarily left work without good cause. A prior ruling on that issue may be reconsidered by the department in limited circumstances, and the employer must be notified and may appeal.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1030.1. (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is convicted of the offense for which he was incarcerated or of any lesser included offense, he shall be deemed to have left his work voluntarily without good cause for the purposes of Sections 1030, 3701, and 4701. A plea or verdict of guilty irrespective of whether an order granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed but execution thereof is suspended, or a conviction following a plea of nolo contendere, is deemed to be a conviction within the meaning of this section. (b) Notwithstanding any other provision of this division, any ruling made prior to a conviction or other final disposition of the criminal complaint or accusation by the court as to whether an individual who is terminated due to his absence from work because of incarceration voluntarily leaves without good cause may, if no appeal has been taken from the ruling, for good cause be reconsidered by the department during the benefit year or extended duration period or extended benefit period to which the ruling relates. Notice of any reconsidered ruling shall be given to the employer which received notice under Section 1030 or 3701 or 4701, and the employer may appeal therefrom in the manner prescribed in Section 1328 or 3655 or 4655. (Amended by Stats. 1975, Ch. 751.)
1031.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A ruling under Section 1030 cannot be used to disqualify a claimant, but a department determination made under Section 1328 may count as a Section 1030 ruling.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1031. No ruling made under Section 1030 may constitute a basis for the disqualification of any claimant but a determination by the department made under the provisions of Section 1328 may constitute a ruling under Section 1030. (Amended by Stats. 1979, Ch. 373.)
1032.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If a claimant left work voluntarily without good cause, or in one of several listed situations, later benefits based on prior wages are generally not charged to the employer’s account, subject to stated exceptions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1032. If it is ruled under Section 1030 or 1328 that the claimant left the employer’s employ voluntarily and without good cause, or left under one of the following circumstances, benefits paid to the claimant subsequent to the termination of employment that are based upon wages earned from the employer prior to the date of the termination of employment shall not be charged to the account of the employer, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, unless the employer failed to furnish the information specified in Section 1030 within the time limit prescribed in that section or unless that ruling is reversed by a reconsidered ruling: (a) The claimant was discharged by reason of misconduct connected with his or her work. (b) The claimant was a student employed on a temporary basis and whose employment began within, and ended with his or her leaving to return to school at the close of, his or her vacation period. (c) The claimant left the employer’s employ to accompany his or her spouse or domestic partner to a place or to join him or her at a place from which it is impractical to commute to the employment, and to which a transfer of the claimant by the employer is not available. (d) The claimant left the employer’s employ to protect his or her family or himself or herself from domestic violence abuse. (e) The claimant left the employer’s employ to take a substantially better job. (f) The claimant’s discharge or quitting from his or her most recent employer was the result of an irresistible compulsion to use or consume intoxicants including alcoholic beverages. (g) For purposes of this section “spouse” includes a person to whom marriage is imminent, and “domestic partner” includes a person to whom a domestic partnership, as described in Section 297 of the Family Code, is imminent. (Amended by Stats. 2012, Ch. 783, Sec. 5. (AB 1845) Effective January 1, 2013.)
1032.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Base period employers may submit facts to the department within 15 days, and the department must consider them and notify the employer; employers may also appeal, and the department may reconsider rulings for good cause.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1032.5. (a) Any base period employer may, within 15 days after mailing of a notice of computation under subdivision (a) of Section 1329, submit to the department facts within its possession disclosing that the individual claiming benefits is rendering services for that employer in less than full-time work, and that the individual has continuously, commencing in or prior to the beginning of the base period, rendered services for that employer in such less than full-time work. (b) The department shall consider facts submitted under subdivision (a) of this section together with any information in its possession and promptly notify the employer of its ruling. If the department finds that an individual is, under Section 1252, unemployed in any week on the basis of the individual having less than full-time work, and that the employer submitting facts under this section is a base period employer for whom the individual has continuously, commencing in or prior to the beginning of the base period, rendered services in such less than full-time work, that employer’s account shall not be charged, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, for benefits paid the individual in any week in which such wages are payable by that employer to the individual. The employer may appeal from a ruling or reconsidered ruling to an administrative law judge within 30 days after service of notice of the ruling or reconsidered ruling. The 30-day period may be extended for good cause, which shall include, but not be limited to, mistake, inadvertence, surprise, or excusable neglect. The director shall be an interested party to any appeal. The department may for good cause reconsider any ruling or reconsidered ruling within either five days after an appeal to an administrative law judge is filed or, if no appeal is filed, within 30 days after service of the notice of the ruling or reconsidered ruling. (c) This section shall become operative on July 1, 2015. (Amended by Stats. 2022, Ch. 67, Sec. 21. (SB 191) Effective June 30, 2022.)
1033.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must send each employer at least once a year an itemized statement of reserve account charges and a statement showing the account’s credits, charges, net balance, and contribution rate.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1033. The director shall not less frequently than once each year furnish each employer with an itemized statement of the charges to the reserve account, and a statement of the reserve account showing the credits and charges, the net balance of the reserve account and the contribution rate for the applicable rating period. (Amended by Stats. 1992, Ch. 446, Sec. 4. Effective January 1, 1993.)
1034.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers may file protests with the director about reserve account statements within 60 days, with a possible good-cause extension of up to 60 more days.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1034. (a) The employer, within 60 days after the date of mailing of any statement of charges or credits and charges to the reserve account, or within an additional period not exceeding 60 days which may for good cause be granted by the director, may file with the director a written protest on any item shown thereon. The protest shall set forth the specific grounds on which it is made. No protest may be made on the ground that a claimant was ineligible for a benefit payment where the employer was notified as required by this division and any authorized regulation of the filing of a claim for the benefits or of a determination of the claimant’s eligibility therefor and the employer failed to file a timely appeal on the benefit claim, or a final decision of an administrative law judge or of the appeals board affirmed the payment of the benefits. Except as to corrections made by the director as provided in Section 1036, the contribution rate and other items shown on any such statement of charges or statement of account shall be final unless a protest is filed within the time prescribed in this section. (b) The employer, within 30 days after the last working day of March, may file a protest on the grounds that the director did not allow voluntary unemployment insurance contributions to the reserve account in accordance with Section 976.5. (Amended by Stats. 1992, Ch. 446, Sec. 5. Effective January 1, 1993.)
1035.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must give the employer notice of the director’s action on a protest filed under Section 1034.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1035. The director shall give notice pursuant to Section 1206 to the employer of his or her action on a protest filed under Section 1034. (Amended by Stats. 1979, Ch. 1082.)
1036.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must notify the employer when an error is corrected in certain account or charge statements, and related assessments or refunds must be handled within 180 days of the notice of correction.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1036. (a) The director shall give notice, pursuant to Section 1206, to the employer of the correction of any error which the director finds in any statement of account or statement of charges. Except in the case where fraud, intent to evade, misrepresentation, or willful nondisclosure is found, the notice of correction shall be issued prior to the expiration of the rating period to which a statement relates. (b) Any additional amount of contributions resulting from an increased contribution rate caused by the correction of any error that the director finds in any statement of reserve account or statement of charges shall be assessed within 180 days from the postmarked date of the notice of correction. These assessments shall be issued in accordance with Article 8 (commencing with Section 1126). However, these assessments shall become final on the last day of the calendar month following the calendar quarter in which the assessment is issued. (c) Any overpaid amount of contributions resulting from a reduced rate caused by the correction of an error that the director finds on any statement of reserve account or statement of charges shall be refunded within 180 days of the postmarked date of the notice of correction. These refunds shall be issued in accordance with Article 9 (commencing with Section 1176). (Amended by Stats. 2004, Ch. 827, Sec. 6. Effective January 1, 2005.)
1037.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If a contribution-rate protest is pending when a contribution is due, the employer must pay using the rate shown in the director’s statement.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 4. Reserve Accounts [1025 - 1037] ( Article 4 enacted by Stats. 1953, Ch. 308. ) ## 1037. If a protest involving the contribution rate is pending when any contribution to which such rate relates is due, the employer shall pay the contribution at the rate shown in the statement furnished by the director. Such a protest, however, shall constitute a claim for refund under Article 9 of this chapter, and if a final determination on the protest reduces the contribution rate the amount of overpayment shall be promptly credited or refunded as provided in that article. (Enacted by Stats. 1953, Ch. 308.)
10501.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4. Programs [10501- 10501.] ( Chapter 4 added by Stats. 1968, Ch. 1460. ) ## ARTICLE 1. Eligibility [10501- 10501.] ( Article 1 added by Stats. 1968, Ch. 1460. )
Verify source ↗

A public assistance recipient who completes an approved job training program is exempt from paying state-law examination or certification fees if the job opportunity is for the job trained for.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4. Programs [10501- 10501.] ( Chapter 4 added by Stats. 1968, Ch. 1460. ) ## ARTICLE 1. Eligibility [10501- 10501.] ( Article 1 added by Stats. 1968, Ch. 1460. ) ## 10501. Any public assistance recipient who successfully completes a job training program approved under this part shall be exempted from the payment of those fees normally associated with any examination or certification required by state law if the employment opportunity is for the job for which the recipient was trained. (Added by Stats. 1972, Ch. 1281.)
1051.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A qualifying employing unit may apply within 90 days after an acquisition to transfer a reserve account.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1051. Whenever any employing unit acquires the organization, trade, or business, or substantially all of the assets thereof, or a distinct and severable portion of such organization, trade, or business, of any employer, excepting any assets retained by the employer incident to the liquidation of his obligations (whether or not the acquiring employing unit was an “employing unit” within the meaning of Section 135 prior to such acquisition), and continues such organization, trade, or business, or such distinct and severable portion thereof without substantial reduction of personnel resulting from such acquisition, an application may be made within 90 days of such acquisition for transfer of reserve account. The application shall contain the name and address of the predecessor, the date of acquisition, the name of the successor, the number of employees prior to and subsequent to the date of acquisition, and, in case of severable portions, such pay roll data as may be required by the department to determine the proper amount to be transferred. (Enacted by Stats. 1953, Ch. 308.)
1051.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must transfer a predecessor employer’s reserve account to a qualifying successor nonprofit organization.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1051.5. To the extent permitted by federal law, Sections 1051, 1052, and 1053 are applicable to acquisitions by a nonprofit organization which has elected reimbursement financing pursuant to Section 801 and the director shall transfer the reserve account of the predecessor employer to the successor nonprofit organization. Notwithstanding Section 1029, the reserve account shall not be canceled and the cost of benefits otherwise chargeable to the organization shall be charged to the reserve account until it is exhausted. (Added by Stats. 1984, Ch. 855, Sec. 3. Effective September 5, 1984.)
10510.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 1. Policies and Purposes [10510- 10510.] ( Article 1 added by Stats. 1973, Ch. 1207. )
Verify source ↗

The Legislature states that this chapter is intended to create a coordinated employment and training planning program in California.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 1. Policies and Purposes [10510- 10510.] ( Article 1 added by Stats. 1973, Ch. 1207. ) ## 10510. It is the intent of the Legislature, in enacting this chapter, to establish and implement a program of comprehensive and coordinated employment and training planning in California in accordance with the federal Job Training Partnership Act, as amended. The Legislature recognizes the need for a new employment and training planning structure which will provide for comprehensive analysis of alternative expenditure possibilities for the fiscal resources available in this field. The basic principles of the system are as follows: (a) That the employment and training needs at the local, regional, and state levels, be addressed. (b) That the expenditure of available funds meets the needs at the local level. (c) That employment and training programs be integrated into a uniform employment and training services planning system within substate regions. (d) That a uniform planning system shall coordinate employment and training programs and eliminate duplication of programs among state and local agencies. (e) That decisionmaking be decentralized, insofar as is practicable, to the governmental level closest to the people. (Amended by Stats. 1990, Ch. 1667, Sec. 14.)
1052.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

When an application is received, the director must transfer the predecessor’s separate account, experience, and payrolls to the successor employer for contribution-rate purposes.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1052. Upon receipt of the application the separate account, actual contribution and benefit experience and payrolls of the predecessor or that part thereof, as determined by authorized regulations, which pertains to the organization, trade, or business, or portion thereof acquired, shall be transferred to the successor employer for the purpose of determining its rate of contribution after the acquisition with the same effect for that purpose as if the operations of the predecessor had at all times been carried on by the successor. The separate account shall be transferred by the director to the successor employer and, as of the date of the acquisition, shall become the separate account or part of the separate account, as the case may be, of the successor employer, and the benefits thereafter chargeable to the predecessor employer on account of employment relating to the transferred organization, trade, or business or transferred portion thereof prior to the date of the acquisition shall be charged to the separate account. This section shall not apply to any acquisition which is determined by the director to have been made for the purpose of obtaining a more favorable rate of contributions under Section 977. (Amended by Stats. 2005, Ch. 22, Sec. 193. Effective January 1, 2006.)
10529.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 2.5. California Workforce and Economic Information Program [10529- 10529.] ( Article 2.5 added by Stats. 2000, Ch. 108, Sec. 18.2. )
Verify source ↗

The department must provide workforce and economic information, coordinate with listed agencies, and seek input from users of the information.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 2.5. California Workforce and Economic Information Program [10529- 10529.] ( Article 2.5 added by Stats. 2000, Ch. 108, Sec. 18.2. ) ## 10529. (a) The services provided by the existing labor market information system within the department shall include workforce and economic information that does all of the following: (1) Provides data and information to the state Workforce Investment Board created pursuant to Section 2821 of Title 29 of the United States Code, to enable the board to plan, operate, and evaluate investments in the state’s workforce preparation system that will make the California economy more productive and competitive. (2) Provides data and information for continuous strategic planning and the development of policies for the growth and competitiveness of the California economy. (3) Identifies and combines information from various state data bases to produce useful, geographically based analysis and products, to the extent possible using existing resources. (4) Provides technical assistance related to accessing workforce and economic information to local governments, public-sector entities, research institutes, nonprofit organizations, and community groups that have various levels of expertise, to the extent possible using existing resources. (b) The department shall coordinate with the State Department of Education, the Chancellor of the California Community Colleges, the State Department of Social Services, the California Postsecondary Education Commission, the Department of Finance, and the Franchise Tax Board in developing economic and workforce information. The department shall also solicit input in the operation of the program from public and private agencies and individuals that make use of the labor market information provided by the department. (Amended by Stats. 2011, Ch. 31, Sec. 17. (AB 119) Effective June 29, 2011. Operative January 1, 2012, by Sec. 20 of Ch. 31.)
1053.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
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Sections 1051 and 1052 apply to certain reserve-account transfer applications made after the 90-day period from acquisition but before cancellation of the account, if the predecessor has not reacquired the account or continued in business. Any contribution-rate amendment must take effect on the first day of the calendar quarter after the application date.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1053. Sections 1051 and 1052 are applicable to applications for transfer of reserve accounts made after the 90-day period beginning with the date of acquisition but prior to the cancellation of the reserve account pursuant to Section 1029 if the reserve account has not been reacquired by the predecessor on re-entering business or, in the case of distinct and severable portions, if the predecessor did not continue in business, but any amendment of the contribution rate shall be made as of the first day of the calendar quarter next succeeding the date of the application. (Enacted by Stats. 1953, Ch. 308.)
10530.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 3. Coordination of Labor Market Information [10530 - 10533] ( Article 3 added by Stats. 1990, Ch. 1667, Sec. 18. )
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This section states the Legislature’s intent to create a statewide labor market and occupational supply-and-demand information system.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 3. Coordination of Labor Market Information [10530 - 10533] ( Article 3 added by Stats. 1990, Ch. 1667, Sec. 18. ) ## 10530. It is the intent of the Legislature to establish a statewide comprehensive labor market and occupational supply and demand information system to coordinate the labor market information needs, including those specified in the statutes cited below, for the following entities: (1) The Board of Governors of the California Community Colleges pursuant to its responsibilities under Sections 70901, 70901.5, 71050, 78015, and 78016 of the Education Code. (2) The State Department of Education, pursuant to its responsibilities under Sections 321, 323, 332, 341, 343, 421, 422, and 423 of the federal Carl D. Perkins Vocational Education Act (20 U.S.C. Sec. 2301 et seq.), and Sections 8031, 8081, 8500, 51228, 52300, 52301.5, 52302, 52302.3, 52302.5, 52304, 52309, 52381, 52519, 52520, 52910, 52911, and 52912 of the Education Code. (3) The Employment Development Department, pursuant to its responsibilities under Article 1 (commencing with Section 1251) and Article 1.5 (commencing with Section 1266) of Chapter 5 of Part 1 of Division 1, Chapter 9 (commencing with Section 2051) of Part 1 of Division 1, Article 2 (commencing with Section 10521) of Chapter 4.5 of Part 1 of Division 3, and Chapter 6 (commencing with Section 15050) and Chapter 7.5 (commencing with Section 15075) of Division 8. (4) The Employment Training Panel, pursuant to its responsibilities under Chapter 3.5 (commencing with Section 10200) of Part 1 of Division 3. (5) The Department of Rehabilitation, pursuant to its responsibilities under Section 19152 of the Welfare and Institutions Code. (6) The State Department of Social Services, pursuant to its responsibilities under Article 3.2 (commencing with Section 11320) of Chapter 2 of Part 3 of Division 9 of the Welfare and Institutions Code. (7) The State Job Training Coordinating Council, pursuant to its responsibilities under Chapter 4.5 (commencing with Section 10510) of Part 1 of Division 3, and Chapter 3 (commencing with Section 15020.1), Chapter 4 (commencing with Section 15030), Chapter 4.5 (commencing with Section 15035), and Chapter 7.5 (commencing with Section 15075) of Division 8. (Added by Stats. 1990, Ch. 1667, Sec. 18.)
10533.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 3. Coordination of Labor Market Information [10530 - 10533] ( Article 3 added by Stats. 1990, Ch. 1667, Sec. 18. )
Verify source ↗

The Employment Development Department must run a labor market information program and work with listed agencies to produce reliable occupational information.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 4.5. California Employment and Training Planning [10510 - 10533] ( Heading of Chapter 4.5 amended by Stats. 1980, Ch. 766. ) ## ARTICLE 3. Coordination of Labor Market Information [10530 - 10533] ( Article 3 added by Stats. 1990, Ch. 1667, Sec. 18. ) ## 10533. (a) The Employment Development Department shall operate the State-Local Cooperative Labor Market Information Program as the primary component of the comprehensive labor market and occupational supply and demand information system described by Section 10530. The department shall consult with agencies listed in Section 10530 in the development and operation of this program. (b) The objectives of this program shall be to produce, through extensive local participation and for distribution in effective formats to all local users, reliable occupational information, and to achieve cost-efficient production by avoiding duplication of efforts. The program shall be a primary source for local and statewide occupational information and shall be available in all labor market areas in the state. (c) In producing this information, state and local agencies shall use state occupational forecasts and other indicators of occupational growth, combined with local employer surveys of recruitment practices, job qualifications, earnings and hours, advancement and outlook, to provide statistically valid occupational analyses for local job training and education programs. (d) Local labor market information studies shall be conducted by the department or by a local entity and shall include the participation of local users of the information. (Amended by Stats. 2005, Ch. 208, Sec. 5. Effective January 1, 2006.)
1054.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A successor may be treated as if it filed a transfer application if it mistakenly kept filing contribution reports and paying contributions after acquiring the account.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1054. The provisions of this article requiring a specific application for transfer of reserve account shall not apply to any successor who through error or inadvertence continued to file contribution reports and pay contributions for the account and at the rate determined by the department to apply to the predecessor employer, but such reporting and payment shall be deemed to be in lieu of the application and shall be given the same effect as though a specific application had been filed during the 90-day period beginning with the date of acquisition. (Enacted by Stats. 1953, Ch. 308.)
1055.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If an application to transfer a reserve account is denied or granted, the director must give notice under Section 1206 to the applying employing unit and, if the predecessor employer is still in business, to that predecessor.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1055. In the event of a denial or granting of an application for transfer of reserve account, the director shall give notice pursuant to Section 1206 to the employing unit making such application, and to the predecessor employing unit to whose reserve account the application relates, if such predecessor employing unit has continued in business as an employer. (Amended by Stats. 1979, Ch. 1082.)
1056.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director may make rules for joint employer accounts and must maintain a joint account when two or more employers apply to create or merge one.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1056. The director may prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers and shall, in accordance with such regulations, upon application by two or more employers to establish such account or to merge their several individual accounts in a joint account, maintain such joint account, as if it constituted a single employer’s account. (Enacted by Stats. 1953, Ch. 308.)
1057.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

When a joint venture dissolves, each participating employer may apply within 90 days to transfer its share of the reserve account, and the director must apportion and transfer the relevant account portions after receiving the application.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1057. Upon dissolution of a joint venture each participating employer may within 90 days apply for the transfer of his proportionate share of the reserve account. Upon receipt of the application the separate account, actual contribution and benefit experience and pay rolls of such joint venture shall be apportioned among the employers making such application in the same proportion that assets are distributed among the participating employers, and the portion thereof of each shall be transferred to each such employer for the purpose of determining its rate of contribution after the dissolution with the same effect for such purpose as if the applicable portion of the operations of such joint venture had at all times been carried on by such employer. Such portion of such separate account shall be transferred by the director to each such employer and as of the date of such dissolution shall become the separate account or part of the separate account, as the case may be, of such employer. The benefits thereafter chargeable to such joint venture on account of employment relating to such joint venture prior to the date of such dissolution shall be charged to the separate accounts of such employers in proportion to their participation in the joint venture. Any such joint venture shall promptly notify the director of its dissolution. As used in this section only, “employer” includes the successor of an employer and any subsequent successor employer or employers. (Enacted by Stats. 1953, Ch. 308.)
1058.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

This section defines “joint venture” and “employer” for Article 5 and for this section only.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1058. As used in this article the term “joint venture” means a separate employing unit which has been organized by two or more employers to accomplish a contract or project or series of contracts or projects and which is wholly owned by such employers. As used in this section only, “employer” means any individual or type of organization, including any partnership, joint venture, association, trust, estate, joint stock company, insurance company, corporation whether domestic or foreign, and the receiver, trustee in bankruptcy, trustee or successor thereof, and the legal representative of a deceased person. (Enacted by Stats. 1953, Ch. 308.)
1060.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A contribution-rate change caused by a transfer under this article cannot take effect before the first day of the next calendar quarter after the transfer’s effective date.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1060. A change in contribution rate caused by a transfer under this article of all or a portion of the separate account, actual contribution and benefit experience and pay rolls shall not become effective earlier than the beginning of the calendar quarter next succeeding the effective date of the transfer. (Enacted by Stats. 1953, Ch. 308.)
1061.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. )
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A reserve account tied to a transferred business must also be transferred and combined with the receiving employer’s reserve account when the transfer is within common ownership, management, or control.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 5. Transfer of Reserve Accounts [1051 - 1061] ( Article 5 enacted by Stats. 1953, Ch. 308. ) ## 1061. (a) For purposes of this article, the reserve account attributable to a transferred business shall also be transferred to, and combined with, the reserve account attributable to the employer to whom that business is transferred, if both of the following are satisfied: (1) An employer transfers all or part of its business or payroll to another employer. (2) At the time of transfer, both employers are under common ownership, management, or control. (b) This section shall be applied to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor. (Added by Stats. 2004, Ch. 827, Sec. 8. Effective January 1, 2005.)
1085.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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Every employing unit must keep accurate work records covering workers, their status, wages, and other information the director needs.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1085. Every employing unit shall keep a true and accurate work record of: (a) All his workers and their status, i.e., employed, on layoff or leave of absence. (b) The wages paid by him to each worker. (c) Such other information as the director deems necessary to proper administration of this division. (Amended by Stats. 1986, Ch. 248, Sec. 230.)
1086.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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Employing units must register with the department within 15 days after becoming an employer; certain Indian tribes have a separate 15-day registration rule.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1086. (a) Each employing unit within 15 days after becoming an employer as defined in this part shall register with the department on a form prescribed by the department. (b) (1) Notwithstanding subdivision (a), an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) that employed one or more workers on or after December 21, 2000, and prior to the operative date of the statute adding this subdivision at the 2001 portion of the 2001–02 Regular Session of the Legislature that has not registered with the department by the operative date of the statute, shall register with the department within 15 days of that operative date. (2) The subject date for employers who register with the department under the provisions of paragraph (1) shall be December 21, 2000, or the date that employer first hired an employee, whichever is later. (Amended by Stats. 2015, Ch. 303, Sec. 515. (AB 731) Effective January 1, 2016.)
1087.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Certain Board of Equalization officers or employees may act as agents of the Employment Development Department to accept employer registrations, and the department must reimburse the Board for any extra costs caused by those services.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1087. Any officer or employee of the Sales and Use Tax Division of the Board of Equalization who is authorized to accept an application for a seller’s permit under Section 6066 of the Revenue and Taxation Code or authorized to register a retailer under Section 6226 of the Revenue and Taxation Code is a duly authorized agent of the Employment Development Department for purposes of accepting registration of employers as required in this part. The department shall reimburse the Board of Equalization for any additional costs incurred by reason of services by any of its officers or employees to the department pursuant to this section. (Amended by Stats. 2002, Ch. 29, Sec. 10. Effective January 1, 2003.)
1088.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers must file contribution and wage reports with the director, and most employers must file them electronically under the stated rules.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1088. (a) (1) Each employer shall file with the director within the time required by subdivision (a) or (d) of Section 1110 for payment of employer contributions, a report of contributions, a quarterly return, and a report of wages paid to the employer’s workers in the form and containing any information as the director prescribes. An electronic funds transfer of contributions pursuant to subdivision (f) of Section 1110 shall satisfy the requirement for a report of contributions. The quarterly return shall include the total amount of wages, employer contributions required under Sections 976 and 976.6, worker contributions required under Section 984, the amounts required to be withheld under Section 13020, or withheld under Section 13028, and any other information as the director shall prescribe. The report of wages shall include individual amounts required to be withheld under Section 13020 or withheld under Section 13028. (2) (A) In order to enhance efforts to reduce tax fraud and to reduce the personal income tax reporting burden, effective January 1, 1997, the report of wages shall also include the full first name of the employee and total wages, as defined in Section 13009, paid to each employee. This paragraph shall apply to reports of wages for all periods ending on or before December 31, 1999. (B) For all periods beginning on or after January 1, 2000, the report of wages shall also include total wages subject to personal income tax, as defined in Section 13009.5, paid to each employee. (b) Each employer shall file with the director within the time required by subdivision (b) or (d) of Section 1110 for payment of worker contributions, a report of contributions containing the employer’s business name, address, and account number, the total amount of worker contributions due, and any other information as the director shall prescribe. The director shall prescribe the form for the report of contributions. An electronic funds transfer of contributions pursuant to subdivision (f) of Section 1110 shall satisfy the requirement for a report of contributions. (c) In addition to the report of contributions, quarterly return, and report of wages required by employers under subdivision (a), an individual who has elected coverage under subdivision (a) of Section 708 is also required to file a separate report of contributions, and quarterly return, subject to Part 2 (commencing with Section 2601). (d) Any employer making an election under subdivision (d) of Section 1110 shall submit the report of wages described in subdivision (a), within the time required for submitting employer contributions under subdivision (a) of Section 1110. (e) For purposes of making a report of wages under subdivision (a), employers that are required under Section 6011 of the Internal Revenue Code and authorized regulations thereunder to file magnetic media returns, shall, within 90 days of becoming subject to this requirement, do one of the following: (1) File any subsequent reports of wages electronically. (2) Establish to the satisfaction of the director that there is a lack of automation, a severe economic hardship, a current exemption from submitting magnetic media or electronic information returns for federal purposes, or other good cause for not complying with this subdivision. Approved waivers shall be valid for one year or longer, at the discretion of the director. (f) The Franchise Tax Board shall be allowed access to the information filed with the department pursuant to this section. (g) The requirement in subdivision (a) to file a quarterly return shall begin with the first calendar quarter of the 2011 calendar year. (h) (1) Notwithstanding subdivision (e), effective January 1, 2017, an employer with 10 or more employees shall file the report of contributions, quarterly return, and report of wages electronically. (2) Notwithstanding subdivision (e), effective January 1, 2018, all employers shall file the report of contributions, quarterly return, and report of wages electronically. (3) Notwithstanding paragraphs (1) and (2), an employer may request a waiver from the electronic filing requirements of this subdivision. The department may grant the waiver when the employer has established to the satisfaction of the director that there is a lack of automation, a severe economic hardship, a current exemption from filing electronically for federal purposes, or other good cause. An approved waiver shall be valid for one year or longer, at the discretion of the director. (Amended by Stats. 2015, Ch. 222, Sec. 1. (AB 1245) Effective January 1, 2016.)
1088.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers must report new-hire information to the department and meet specific filing deadlines and reporting methods.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1088.5. (a) In addition to information reported in accordance with Section 1088, effective July 1, 1998, each employer shall file, with the department, the information provided for in subdivision (b) on new employees. (b) Each employer shall report the hiring of any employee who works in this state and to whom the employer anticipates paying wages, and also shall report the hiring of any employee who previously worked for the employer but had been separated from that prior employment for at least 60 consecutive days. (c) (1) This section shall not apply to any department, agency, or instrumentality of the United States. (2) State agency employers shall not be required to report employees performing intelligence or counterintelligence functions, if the head of the agency has determined that reporting pursuant to this section would endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. (d) (1) Employers shall submit a report as described in paragraph (4) within 20 days of hiring any employee whom the employer is required to report pursuant to this section. (2) Notwithstanding subdivision (a), employers transmitting reports magnetically or electronically shall submit the report by two monthly transmissions not less than 12 days and not more than 16 days apart. (3) For purposes of this section, an employer that has employees in two or more states and that transmits reports magnetically or electronically may designate one state in which the employer has employees to which the employer will transmit the report described in paragraph (4). Any employer that transmits reports pursuant to this paragraph shall notify the Secretary of Health and Human Services in writing as to which state the employer designates for the purpose of sending reports. (4) The report shall contain the following: (A) The name, address, and social security number of the employees. (B) The employer’s name, address, state employer identification number (if one has been issued), and identifying number assigned to the employer under Section 6109 of the Internal Revenue Code of 1986. (C) The first date the employee worked. (5) Employers may report pursuant to this section by submitting a copy of the employee’s W-4 form, a form provided by the department, or any other hiring document transmitted by first-class mail, magnetically, or electronically. (e) For each failure to report the hiring of an employee, as required and within the time required by this section, unless the failure is due to good cause, the department may assess a penalty of twenty-four dollars ($24), or four hundred ninety dollars ($490) if the failure is the result of conspiracy between the employer and employee not to supply the required report or to supply a false or incomplete report. (f) (1) On and after January 1, 2013, and before January 1, 2019, information collected pursuant to this section may be used for the following purposes: (A) Administration of this code, including, but not limited to, providing employer or employee information to participating members of the Joint Enforcement Strike Force on the Underground Economy pursuant to Section 329 for the purposes of auditing, investigating, and prosecuting violations of tax and cash-pay reporting laws. (B) Locating individuals for purposes of establishing paternity and establishing, modifying, and enforcing child support obligations. (C) Administration of employment security and workers’ compensation programs. (D) Providing employer or employee information to the Franchise Tax Board and the State Board of Equalization for the purpose of tax or fee enforcement. (E) Verification of eligibility of applicants for, or recipients of, the public assistance programs listed in Section 1320b-7(b) of Title 42 of the United States Code. (F) Providing employer or employee information to the Contractors’ State License Board and the State Compensation Insurance Fund for the purpose of workers’ compensation payroll reporting. (G) Providing employer or employee information to the State Department of Health Care Services, the California Health Benefit Exchange, the Managed Risk Medical Insurance Board, and county departments and agencies for the purpose of: (i) Verifying or determining the eligibility of an applicant for, or a recipient of, state health subsidy programs, limited to the Medi-Cal program, provided pursuant to Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, the Healthy Families Program, provided pursuant to Part 6.2 (commencing with Section 12693) of Division 2 of the Insurance Code, and the Access for Infants and Mothers Program, provided pursuant to Part 6.3 (commencing with Section 12695) of Division 2 of the Insurance Code, where the verification or determination is directly connected with, and limited to, the administration of the state health subsidy programs referenced in this clause. (ii) Verifying or determining the eligibility of an applicant for, or a recipient of, federal subsidies offered through the California Health Benefit Exchange, provided pursuant to Title 22 (commencing with Section 100500) of the Government Code, including federal tax credits and cost-sharing assistance pursuant to the federal Patient Protection and Affordable Care Act, (Public Law 111-148), as amended by the federal Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), where the verification or determination is directly connected with, and limited to, the administration of the California Health Benefit Exchange. (iii) Verifying or determining the eligibility of employees and employers for health coverage through the Small Business Health Options Program, provided pursuant to Section 100502 of the Government Code, where the verification or determination is directly connected with, and limited to, the administration of the Small Business Health Options Program. (2) On and after January 1, 2019, information collected pursuant to this section may be used for the following purposes: (A) Administration of this code. (B) Locating individuals for purposes of establishing paternity and establishing, modifying, and enforcing child support obligations. (C) Administration of employment security and workers’ compensation programs. (D) Providing employer or employee information to the Franchise Tax Board and to the State Board of Equalization for the purposes of tax or fee enforcement. (E) Verification of eligibility of applicants for, or recipients of, the public assistance programs listed in Section 1320b-7(b) of Title 42 of the United States Code. (F) Providing employer or employee information to the State Department of Health Care Services, the California Health Benefit Exchange, the Managed Risk Medical Insurance Board, and county departments and agencies for the purpose of: (i) Verifying or determining the eligibility of an applicant for, or a recipient of, state health subsidy programs, limited to the Medi-Cal program, provided pursuant to Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, the Healthy Families Program, provided pursuant to Part 6.2 (commencing with Section 12693) of Division 2 of the Insurance Code, and the Access for Infants and Mothers Program, provided pursuant to Part 6.3 (commencing with Section 12695) of Division 2 of the Insurance Code, where the verification or determination is directly connected with, and limited to, the administration of the state health subsidy programs referenced in this clause. (ii) Verifying or determining the eligibility of an applicant for, or a recipient of, federal subsidies offered through the California Health Benefit Exchange, provided pursuant to Title 22 (commencing with Section 100500) of the Government Code, including federal tax credits and cost-sharing assistance pursuant to the federal Patient Protection and Affordable Care Act, (Public Law 111-148), as amended by the federal Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), where the verification or determination is directly connected with, and limited to, the administration of the California Health Benefit Exchange. (iii) Verifying or determining the eligibility of employees and employers for health coverage through the Small Business Health Options Program, provided pursuant to Section 100502 of the Government Code, where the verification or determination is directly connected with, and limited to, the administration of the Small Business Health Options Program. (g) For purposes of this section, “employer” includes a labor union hiring hall. (h) This section shall become operative on July 1, 1998. (Amended by Stats. 2012, Ch. 815, Sec. 3.3. (AB 174) Effective January 1, 2013.)
1088.6.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Each employer must give the worker a written statement showing certain worker-contribution excess amounts and file a copy with the director.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1088.6. Each employer, pursuant to authorized regulations, shall furnish a written statement to the worker showing the excess of the worker contributions required with respect to wages included in Section 927 and subdivision (n) of Section 13009 over the worker contributions withheld pursuant to Sections 984 and 13020, and shall file a copy of this statement with the director. If the employer fails to furnish the statement, as required by this section and authorized regulations, he or she shall be liable for the excess of the worker contributions. (Added by Stats. 1993, Ch. 402, Sec. 2. Effective January 1, 1994.)
1088.8.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Certain service-recipients must report specified payment and contract information to the department when annual payments to a service-provider reach $600, and the department may keep the information and assess penalties for noncompliance.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1088.8. (a) Effective January 1, 2001, any service-recipient, as defined in subdivision (b), who makes or is required to make a return to the Internal Revenue Service, in accordance with subdivision (a) of Section 6041A of the Internal Revenue Code (relating to payments made to a service-provider as compensation for services) shall file with the department information as required under subdivision (c). (b) For purposes of this section: (1) “Service-recipient” means any individual, person, corporation, association, or partnership, or agent thereof, doing business in this state, deriving trade or business income from sources within this state, or in any manner in the course of a trade or business subject to the laws of this state. “Service-recipient” also includes the State of California or any political subdivision thereof, including the Regents of the University of California, any charter city, or any political body not a subdivision or agency of the state, and any person, employee, department, or agent thereof. (2) “Service-provider” means an individual who is not an employee of the service-recipient for California purposes and who received compensation or executes a contract for services performed for that service-recipient within or without the state. (c) Each service-recipient shall report all of the following information to the department, within 20 days of the earlier of first making payments that in the aggregate equal or exceed six hundred dollars ($600) in any year to a service-provider, or entering into a contract or contracts with a service-provider providing for payments that in the aggregate equal or exceed six hundred dollars ($600) in any year: (1) The full name, address, and social security number of the service-provider. (2) The service-recipient’s name, business name, address, and telephone number. (3) The service-recipient’s federal employer identification number, California state employer account number, social security number, or other identifying number as required by the Employment Development Department in consultation with the Franchise Tax Board. (4) The date the contract is executed, or if no contract, the date payments in the aggregate first equal or exceed six hundred dollars ($600). (5) The total dollar amount of the contract, if any, and the contract expiration date. (d) The department shall retain information collected pursuant to this section until November 1 following the tax year in which the contract is executed, or if no contract, the tax year in which the aggregate payments first equal or exceed six hundred dollars ($600). (e) For each failure to fully comply with subdivision (c), unless the failure is due to good cause, the department may assess a penalty of twenty-four dollars ($24), or four hundred ninety dollars ($490) if the failure is the result of conspiracy between the service recipient and service provider not to supply the required report or to supply a false or incomplete report. (f) Information obtained by the department pursuant to this section may be released only for purposes of establishing, modifying, or enforcing child support obligations under Section 17400 of the Family Code and for child support collection purposes authorized under Article 5 (commencing with Section 19271) of Chapter 5 of Part 10.2 of the Revenue and Taxation Code, or to the Franchise Tax Board for tax enforcement purposes or for the administration of this code. (g) This section shall become operative on January 1, 2001. (Amended by Stats. 2000, Ch. 808, Sec. 115. Effective September 28, 2000. Section initially operative January 1, 2001, by its own provisions.)
1088.9.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A motion picture payroll services company must file a payments report with the director starting in the first calendar quarter of 2026, and it must keep paying the loan-out company on time even if reporting information is unavailable.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1088.9. (a) Commencing with the first calendar quarter of calendar year 2026, a motion picture payroll services company shall file with the director, within the same time required by subdivision (a) of Section 1110 for payment of employer contributions, a report of payments made to a loan-out company pursuant to subdivision (b). (b) The report shall include all of the following information: (1) The total amount of payments made to the loan-out company. (2) The business name, address, and telephone number of the loan-out company. (3) The federal employer identification number, California employer account number, or other identifying number of the loan-out corporation, as required by the Employment Development Department, in consultation with the Franchise Tax Board. (4) The full name, address, and social security number of any individual whose services were provided through the loan-out company. (5) The name, address, and federal employer identification number, California employer account number, or other identifying number of the motion picture payroll services company, as required by the Employment Development Department, in consultation with the Franchise Tax Board. (6) Any other information as the director shall prescribe. (c) The Franchise Tax Board may access the information filed with the department pursuant to this section. (d) A lack of access to the information required to be reported under this section does not relieve any obligation on a motion picture payroll services company to continue to timely pay a loan-out company all payments due. (e) (1) For each failure to fully comply with subdivisions (a), (b), and (d), unless the failure is due to good cause, the department may assess a penalty of twenty-four dollars ($24), or, if the failure is willful or fraudulent, the department may assess a penalty of four hundred ninety dollars ($490). (2) A failure to fully comply with subdivisions (a) and (b) shall be deemed to be for good cause pursuant to paragraph (1) if a motion picture payroll services company has requested that a loan-out company provide information required by subdivision (b) and the loan-out company does not provide the requested information, or provides incorrect or incomplete information. (f) For purposes of this section, the definitions in Section 679 shall apply, as applicable. (Added by Stats. 2024, Ch. 1011, Sec. 3. (SB 422) Effective January 1, 2025.)
1090.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Certain representatives of an insolvent or deceased employing unit must send written notice to the director within 30 days of taking office, and the director must file or present a claim within four months after that notice is mailed.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1090. (a) Every assignee, receiver, trustee in bankruptcy, or other representative of an insolvent employing unit, and every administrator or executor of the estate of a deceased employing unit, shall within 30 days after assuming office send notice in writing of the name and address of the employing unit, his own name and address, and such other information as may be required by the director. (b) Within four months after the mailing of the notice required of every administrator or executor of the estate of a deceased employing unit under subdivision (a), the director shall file or present his claim for contributions, penalty, and interest based upon wages paid by the employing unit during his lifetime. The administrator or executor of the estate of a deceased employing unit shall succeed to all the rights and obligations of the deceased employing unit under this division. (Amended by Stats. 1968, Ch. 1299.)
1092.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employing units must provide sworn records information on demand and, in some cases, authorization for disclosure; the director and related officials may inspect and copy the records.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1092. Every employing unit shall furnish to the director, administrative law judge, or deputy, upon demand, a sworn statement of the matters contained in the records required by Section 1085. If such records are kept pursuant to contract with a financial institution as defined in Section 7465 of the Government Code, the employing unit shall also furnish to the director or the director’s authorized representative an authorization for disclosure of such account or accounts. The authorization for disclosure shall be that provided for in Section 7473 of the Government Code. Such records shall be open to inspection and shall be subject to being copied by the director or his authorized representative at any time during the business hours of the employing unit. Any claimant or his authorized representative at a hearing before a deputy or administrative law judge or the appeals board shall be supplied with information from such records to the extent necessary for the proper presentation of his claim. (Amended by Stats. 1984, Ch. 537, Sec. 14.)
1093.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers must provide required records or reports to the director after notice, within a reasonable time set by the director.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1093. In the event any employer shall fail to keep and furnish to the director, upon notice, any required records or reports necessary for a full determination, decision on appeal, or other proper disposition of any claim for benefits in any proceeding under this division, within such reasonable time as the director may by rule, regulation, or procedure prescribe, it shall be conclusively presumed that the claimant is entitled to the maximum total amount of benefits payable under this division unless it is established by other evidence which the director deems sufficient that a lesser total amount of benefits is properly due and owing to the claimant. If so established by other evidence upon default of the employer, after notice, such lesser total amount of benefits thus determined shall be conclusive. In all cases in which such presumptions shall apply, if the claimant has earned wages in employment for more than one employer during his base period, the accounts of the employer or employers who have properly kept and furnished the required records or reports shall not be charged with benefits in an amount exceeding that which such accounts would have been charged had the claimant been entitled only to benefits determined by the total of the wages earned and the number of calendar quarters worked for them and all benefits paid in excess thereof shall be charged solely against the accounts of the employer or employers who have failed to keep or furnish the required records or reports. (Enacted by Stats. 1953, Ch. 308.)
1094.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Most information gathered under this section is confidential; unauthorized knowing access, use, or disclosure is a misdemeanor, while employees or their representatives may get wage information on written request, without charge.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1094. (a) Except as otherwise specifically provided in this code, the information obtained in the administration of this code is confidential, not open to the public, and shall be for the exclusive use and information of the director in discharge of his or her duties. (b) The information released to authorized entities pursuant to other provisions of the code shall not be admissible in evidence in any action or special proceeding, other than one arising out of the provisions of this code or one described in Section 1095. (c) The information may be tabulated and published in statistical form for use by federal, state, and local governmental departments and agencies, and the public, except that the name of the employing unit or of any worker shall never be divulged in the course of the tabulation or publication. (d) Wages as defined by Section 13009 and amounts required to be deducted and withheld under Section 13020 shall not be disclosed except as provided in Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2 of Division 2 of the Revenue and Taxation Code. (e) Any employee or his or her representative may receive his or her wage information upon written request by the employee. The information shall be provided without charge. (f) Any person who knowingly accesses, uses, or discloses any confidential information without authorization is in violation of this section and is guilty of a misdemeanor. (Amended by Stats. 1998, Ch. 766, Sec. 2. Effective January 1, 1999.)
1095.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must allow use of information in the director’s possession when needed for the listed purposes, and may seek reimbursement of direct costs, except for information covered by subdivisions (a) to (e).

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1095. The director shall permit the use of any information in the director’s possession to the extent necessary for any of the following purposes, and may require reimbursement for all direct costs incurred in providing any and all information specified in this section, except information specified in subdivisions (a) to (e), inclusive: (a) To enable the director or the director’s representative to carry out their responsibilities under this code. (b) To properly present a claim for benefits. (c) To acquaint a worker or their authorized agent with the worker’s existing or prospective right to benefits. (d) To furnish an employer or their authorized agent with information to enable the employer to fully discharge their obligations or safeguard their rights under this division or Division 3 (commencing with Section 9000). (e) To enable an employer to receive a reduction in contribution rate. (f) To enable federal, state, or local governmental departments or agencies, subject to federal law, to verify or determine the eligibility or entitlement of an applicant for, or a recipient of, public social services provided pursuant to Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, or Part A of Subchapter IV of the federal Social Security Act (42 U.S.C. Sec. 601 et seq.), and state or federal subsidies offered through the California Health Benefit Exchange provided pursuant to Title 22 (commencing with Section 100500) of the Government Code, when the verification or determination is directly connected with, and limited to, the administration of public social services. (g) To enable county administrators of general relief or assistance, or their representatives, to determine entitlement to locally provided general relief or assistance, when the determination is directly connected with, and limited to, the administration of general relief or assistance. (h) To enable state or local governmental departments or agencies to seek criminal, civil, or administrative remedies in connection with the unlawful application for, or receipt of, relief provided under Division 9 (commencing with Section 10000) of the Welfare and Institutions Code or to enable the collection of expenditures for medical assistance services pursuant to Part 5 (commencing with Section 17000) of Division 9 of the Welfare and Institutions Code. (i) To provide any law enforcement agency with the name, address, telephone number, birth date, social security number, physical description, and names and addresses of present and past employers, of any victim, suspect, missing person, potential witness, or person for whom a felony arrest warrant has been issued, when a request for this information is made by any investigator or peace officer as defined by Sections 830.1 and 830.2 of the Penal Code, or by any federal law enforcement officer to whom the Attorney General has delegated authority to enforce federal search warrants, as defined under Sections 60.2 and 60.3 of Title 28 of the Code of Federal Regulations, as amended, and when the requesting officer has been designated by the head of the law enforcement agency and requests this information in the course of and as a part of an investigation into the commission of a crime when there is a reasonable suspicion that the crime is a felony and that the information would lead to relevant evidence. The information provided pursuant to this subdivision shall be provided to the extent permitted by federal law and regulations, and to the extent the information is available and accessible within the constraints and configurations of existing department records. Any person who receives any information under this subdivision shall make a written report of the information to the law enforcement agency that employs the person, for filing under the normal procedures of that agency. (1) This subdivision shall not be construed to authorize the release to any law enforcement agency of a general list identifying individuals applying for or receiving benefits. (2) The department shall maintain records pursuant to this subdivision only for periods required under regulations or statutes enacted for the administration of its programs. (3) This subdivision shall not be construed as limiting the information provided to law enforcement agencies to that pertaining only to applicants for, or recipients of, benefits. (4) The department shall notify all applicants for benefits that release of confidential information from their records will not be protected should there be a felony arrest warrant issued against the applicant or in the event of an investigation by a law enforcement agency into the commission of a felony. (j) To provide public employee retirement systems in California with information relating to the earnings of any person who has applied for or is receiving a disability income, disability allowance, or disability retirement allowance, from a public employee retirement system. The earnings information shall be released only upon written request from the governing board specifying that the person has applied for or is receiving a disability allowance or disability retirement allowance from its retirement system. The request may be made by the chief executive officer of the system or by an employee of the system so authorized and identified by name and title by the chief executive officer in writing. (k) To enable the Division of Labor Standards Enforcement in the Department of Industrial Relations to seek criminal, civil, or administrative remedies in connection with the failure to pay, or the unlawful payment of, wages pursuant to Chapter 1 (commencing with Section 200) of Part 1 of Division 2 of, and Chapter 1 (commencing with Section 1720) of Part 7 of Division 2 of, the Labor Code. (l) To enable federal, state, or local governmental departments or agencies to administer child support enforcement programs under Part D of Title IV of the federal Social Security Act (42 U.S.C. Sec. 651 et seq.). (m) To provide federal, state, or local governmental departments or agencies with wage and claim information in its possession that will assist those departments and agencies in the administration of the Victims of Crime Program or in the location of victims of crime who, by state mandate or court order, are entitled to restitution that has been or can be recovered. (n) To provide federal, state, or local governmental departments or agencies with information concerning any individuals who are or have been: (1) Directed by state mandate or court order to pay restitution, fines, penalties, assessments, or fees as a result of a violation of law. (2) Delinquent or in default on guaranteed student loans or who owe repayment of funds received through other financial assistance programs administered by those agencies. The information released by the director for the purposes of this paragraph shall not include unemployment insurance benefit information. (o) To provide an authorized governmental agency with any and all relevant information that relates to any specific workers’ compensation insurance fraud investigation. The information shall be provided to the extent permitted by federal law and regulations. For purposes of this subdivision, “authorized governmental agency” means the district attorney of any county, the office of the Attorney General, the Contractors State License Board, the Department of Industrial Relations, and the Department of Insurance. An authorized governmental agency may disclose this information to the State Bar of California, the Medical Board of California, or any other licensing board or department whose licensee is the subject of a workers’ compensation insurance fraud investigation. This subdivision shall not prevent any authorized governmental agency from reporting to any board or department the suspected misconduct of any licensee of that body. (p) To enable the Director of Consumer Affairs, or the director’s representative, to access unemployment insurance quarterly wage data on a case-by-case basis to verify information on school administrators, school staff, and students provided by those schools who are being investigated for possible violations of Chapter 8 (commencing with Section 94800) of Part 59 of Division 10 of Title 3 of the Education Code. (q) To provide employment tax information to the tax officials of Mexico, if a reciprocal agreement exists. For purposes of this subdivision, “reciprocal agreement” means a formal agreement to exchange information between national taxing officials of Mexico and taxing authorities of the State Board of Equalization, the Franchise Tax Board, and the Employment Development Department. Furthermore, the reciprocal agreement shall be limited to the exchange of information that is essential for tax administration purposes only. Taxing authorities of the State of California shall be granted tax information only on California residents. Taxing authorities of Mexico shall be granted tax information only on Mexican nationals. (r) To enable city and county planning agencies to develop economic forecasts for planning purposes. The information shall be limited to businesses within the jurisdiction of the city or county whose planning agency is requesting the information, and shall not include information regarding individual employees. (s) To provide the State Department of Developmental Services with wage and employer information that will assist in the collection of moneys owed by the recipient, parent, or any other legally liable individual for services and supports provided pursuant to Chapter 9 (commencing with Section 4775) of Division 4.5 of, and Chapter 2 (commencing with Section 7200) and Chapter 3 (commencing with Section 7500) of Division 7 of, the Welfare and Institutions Code. (t) To provide the State Board of Equalization with employment tax information that will assist in the administration of tax programs. The information shall be limited to the exchange of employment tax information essential for tax administration purposes to the extent permitted by federal law and regulations. (u) This section shall not be construed to authorize or permit the use of information obtained in the administration of this code by any private collection agency. (v) The disclosure of the name and address of an individual or business entity that was issued an assessment that included penalties under Section 1128 or 1128.1 shall not be in violation of Section 1094 if the assessment is final. The disclosure may also include any of the following: (1) The total amount of the assessment. (2) The amount of the penalty imposed under Section 1128 or 1128.1 that is included in the assessment. (3) The facts that resulted in the charging of the penalty under Section 1128 or 1128.1. (w) To enable the Contractors State License Board to verify the employment history of an individual applying for licensure pursuant to Section 7068 of the Business and Professions Code. (x) To provide any peace officer with the Division of Investigation in the Department of Consumer Affairs information pursuant to subdivision (i) when the requesting peace officer has been designated by the Chief of the Division of Investigation and requests this information in the course of and as part of an investigation into the commission of a crime or other unlawful act when there is reasonable suspicion to believe that the crime or act may be connected to the information requested and would lead to relevant information regarding the crime or unlawful act. (y) To enable the Labor Commissioner of the Division of Labor Standards Enforcement in the Department of Industrial Relations to identify, pursuant to Section 90.3 of the Labor Code, unlawfully uninsured employers. The information shall be provided to the extent permitted by federal law and regulations. (z) To enable the Chancellor of the California Community Colleges, in accordance with the requirements of Section 84754.5 of the Education Code, to obtain quarterly wage data, commencing January 1, 1993, on students who have attended one or more community colleges, to assess the impact of education on the employment and earnings of students, to conduct the annual evaluation of district-level and individual college performance in achieving priority educational outcomes, and to submit the required reports to the Legislature and the Governor. The information shall be provided to the extent permitted by federal statutes and regulations. (aa) To enable the Public Employees’ Retirement System to seek criminal, civil, or administrative remedies in connection with the unlawful application for, or receipt of, benefits provided under Part 3 (commencing with Section 20000) of Division 5 of Title 2 of the Government Code. (ab) To enable the State Department of Education, the University of California, the California State University, and the Chancellor of the California Community Colleges, pursuant to the requirements prescribed by the federal American Recovery and Reinvestment Act of 2009 (Public Law 111-5), to obtain quarterly wage data, commencing July 1, 2010, on students who have attended their respective systems to assess the impact of education on the employment and earnings of those students, to conduct the annual analysis of district-level and individual district or postsecondary education system performance in achieving priority educational outcomes, and to submit the required reports to the Legislature and the Governor. The information shall be provided to the extent permitted by federal statutes and regulations. (ac) To provide the Agricultural Labor Relations Board with employee, wage, and employer information, for use in the investigation or enforcement of the Alatorre-Zenovich-Dunlap-Berman Agricultural Labor Relations Act of 1975 (Part 3.5 (commencing with Section 1140) of Division 2 of the Labor Code). The information shall be provided to the extent permitted by federal statutes and regulations. (ad) (1) To enable the State Department of Health Care Services, the California Health Benefit Exchange, the Managed Risk Medical Insurance Board, and county departments and agencies to obtain information regarding employee wages, California employer names and account numbers, employer reports of wages and number of employees, and disability insurance and unemployment insurance claim information, for the purpose of: (A) Verifying or determining the eligibility of an applicant for, or a recipient of, state health subsidy programs, limited to the Medi-Cal program provided pursuant to Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code, and the Medi-Cal Access Program provided pursuant to Chapter 2 (commencing with Section 15810) of Part 3.3 of Division 9 of the Welfare and Institutions Code, when the verification or determination is directly connected with, and limited to, the administration of the state health subsidy programs referenced in this subparagraph. (B) Verifying or determining the eligibility of an applicant for, or a recipient of, state or federal subsidies offered through the California Health Benefit Exchange, provided pursuant to Title 22 (commencing with Section 100500) of the Government Code, including federal tax credits and cost-sharing assistance pursuant to the federal Patient Protection and Affordable Care Act (Public Law 111-148), as amended by the federal Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), when the verification or determination is directly connected with, and limited to, the administration of the California Health Benefit Exchange. (C) Verifying or determining the eligibility of employees and employers for health coverage through the Small Business Health Options Program, provided pursuant to Section 100502 of the Government Code, when the verification or determination is directly connected with, and limited to, the administration of the Small Business Health Options Program. (2) The information provided under this subdivision shall be subject to the requirements of, and provided to the extent permitted by, federal law and regulations, including Part 603 of Title 20 of the Code of Federal Regulations. (ae) To provide any peace officer with the Investigations Division of the Department of Motor Vehicles with information pursuant to subdivision (i), when the requesting peace officer has been designated by the Chief of the Investigations Division and requests this information in the course of, and as part of, an investigation into identity theft, counterfeiting, document fraud, or consumer fraud, and there is reasonable suspicion that the crime is a felony and that the information would lead to relevant evidence regarding the identity theft, counterfeiting, document fraud, or consumer fraud. The information provided pursuant to this subdivision shall be provided to the extent permitted by federal law and regulations, and to the extent the information is available and accessible within the constraints and configurations of existing department records. Any person who receives any information under this subdivision shall make a written report of the information to the Investigations Division of the Department of Motor Vehicles, for filing under the normal procedures of that division. (af) Until January 1, 2020, to enable the Department of Finance to prepare and submit the report required by Section 13084 of the Government Code that identifies all employers in California that employ 100 or more employees who receive benefits from the Medi-Cal program (Chapter 7 (commencing with Section 14000) of Part 3 of Division 9 of the Welfare and Institutions Code). The information used for this purpose shall be limited to information obtained pursuant to Section 11026.5 of the Welfare and Institutions Code and from the administration of personal income tax wage withholding pursuant to Division 6 (commencing with Section 13000) and the disability insurance program and may be disclosed to the Department of Finance only for the purpose of preparing and submitting the report and only to the extent not prohibited by federal law. (ag) To provide, to the extent permitted by federal law and regulations, the Student Aid Commission with wage information in order to verify the employment status of an individual applying for a Cal Grant C award pursuant to subdivision (c) of Section 69439 of the Education Code. (ah) To enable the Department of Corrections and Rehabilitation to obtain quarterly wage data of former inmates who have been incarcerated within the prison system in order to assess the impact of rehabilitation services or the lack of these services on the employment and earnings of these former inmates. Quarterly data for a former inmate’s employment status and wage history shall be provided for a period of one year, three years, and five years following release. The data shall only be used for the purpose of tracking outcomes for former inmates in order to assess the effectiveness of rehabilitation strategies on the wages and employment histories of those formerly incarcerated. The information shall be provided to the department to the extent not prohibited by federal law. (ai) To enable federal, state, or local government departments or agencies, or their contracted agencies, subject to federal law, including the confidentiality, disclosure, and other requirements set forth in Part 603 of Title 20 of the Code of Federal Regulations, to evaluate, research, or forecast the effectiveness of public social services programs administered pursuant to Division 9 (commencing with Section 10000) of the Welfare and Institutions Code, or Part A of Subchapter IV of Chapter 7 of the federal Social Security Act (42 U.S.C. Sec. 601 et seq.), when the evaluation, research, or forecast is directly connected with, and limited to, the administration of the public social services programs. (aj) (1) To enable the California Workforce Development Board, the Chancellor of the California Community Colleges, the Superintendent of Public Instruction, the Department of Rehabilitation, the State Department of Social Services, the Bureau for Private Postsecondary Education, the Department of Industrial Relations, the Division of Apprenticeship Standards, the Department of Corrections and Rehabilitation, the California Correctional Training and Rehabilitation Authority, the Employment Training Panel, and a chief elected official, as that term is defined in Section 3102(9) of Title 29 of the United States Code, to access any relevant quarterly wage data necessary for the evaluation and reporting of their respective program performance outcomes as required and permitted by various local, state, and federal laws pertaining to performance measurement and program evaluation, including responsibilities arising under Sections 14013, 14033, and 14042 of this code and Sections 2032 and 2038 of the Streets and Highways Code; the federal Workforce Innovation and Opportunity Act (Public Law 113-128); the workforce metrics dashboard pursuant to paragraph (1) of subdivision (i) of Section 14013; the Adult Education Block Grant Program consortia performance metrics pursuant to Section 84920 of the Education Code; the economic and workforce development program performance measures pursuant to Section 88650 of the Education Code; and the California Community Colleges Economic and Workforce Development Program performance measures established in Part 52.5 (commencing with Section 88600) of Division 7 of Title 3 of the Education Code. Disclosures under this subdivision shall comply with federal and state privacy laws that require the informed consent from program participants of city and county departments or agencies that administer public workforce development programs for the evaluation, research, or forecast of their programs regardless of local, state, or federal funding source. (2) The department shall do all of the following: (A) Consistent with this subdivision, develop the minimum requirements for granting a request for disclosure of information authorized by this subdivision regardless of local, state, or federal funding source. (B) Develop a standard application for submitting a request for disclosure of information authorized by this subdivision. (C) Approve or deny a request for disclosure of information authorized by this subdivision, or request additional information, within 20 business days of receiving the standard application. The entity submitting the application shall respond to any request by the department for additional information within 20 business days of receipt of the department’s request. Within 30 calendar days of receiving any additional information, the department shall provide a final approval or denial of the request for disclosure of information authorized by this subdivision. Any approval, denial, or request for additional information shall be in writing. Denials shall identify the reason or category of reasons for the denial. (D) Make publicly available on the department’s internet website all of the following: (i) The minimum requirements for granting a request for disclosure of information authorized by this subdivision, as developed pursuant to subparagraph (A). (ii) The standard application developed pursuant to subparagraph (B). (iii) The timeframe for information request determinations by the department, as specified in subparagraph (C). (iv) Contact information for assistance with requests for disclosures of information authorized by this subdivision. (v) Any denials for requests of disclosure of information authorized by this subdivision, including the reason or category of reasons for the denial. (ak) (1) To provide any peace officer with the Enforcement Branch of the Department of Insurance with both of the following: (A) Information provided pursuant to subdivision (i) that relates to a specific insurance fraud investigation involving automobile insurance fraud, life insurance and annuity fraud, property and casualty insurance fraud, and organized automobile insurance fraud. That information shall be provided when the requesting peace officer has been designated by the Chief of the Fraud Division of the Department of Insurance and requests the information in the course of, and as part of, an investigation into the commission of a crime or other unlawful act when there is reasonable suspicion to believe that the crime or act may be connected to the information requested and would lead to relevant information regarding the crime or unlawful act. (B) Employee, wage, employer, and state disability insurance claim information that relates to a specific insurance fraud investigation involving health or disability insurance fraud when the requesting peace officer has been designated by the Chief of the Fraud Division of the Department of Insurance and requests the information in the course of, and as part of, an investigation into the commission of a crime or other unlawful act when there is reasonable suspicion to believe that the crime or act may be connected to the information requested and would lead to relevant information regarding the crime or unlawful act. (2) To enable the State Department of Developmental Services to obtain quarterly wage data and unemployment insurance claim data of consumers served by that department for the purposes of monitoring, program operation and evaluation, and evaluating employment outcomes, of the Employment First Policy, established pursuant to Section 4869 of the Welfare and Institutions Code. (3) The information provided pursuant to this subdivision shall be provided to the extent permitted by federal statutes and regulations. (al) To provide the CalSavers Retirement Savings Board with employer tax information for use in the administration of, and to facilitate compliance with, the CalSavers Retirement Savings Trust Act (Title 21 (commencing with Section 100000) of the Government Code). The information should be limited to the tax information the director deems appropriate, and shall be provided to the extent permitted by federal laws and regulations. (am) (1) To enable the Joint Enforcement Strike Force as established by Section 329, and the Labor Enforcement Task Force, as established pursuant to Assembly Bill 1464 of the 2011–12 Regular Session (Chapter 21 of the Statutes of 2012), to carry out their duties. (2) To provide an agency listed in subdivision (a) of Section 329 intelligence, data, including confidential tax and fee information, documents, information, complaints, or lead referrals pursuant to Section 15925 of the Government Code. (an) To enable the Bureau for Private Postsecondary Education to access and use any relevant quarterly wage data necessary to perform the labor market outcome reporting data match pursuant to Section 94892.6 of the Education Code. The information provided pursuant to this subdivision shall be provided to the extent permitted by state and federal laws and regulations. (ao) To enable the Civil Rights Department to carry out its duties, including ensuring compliance with Section 12999 of the Government Code. Conduct related to information provided pursuant to this subdivision shall not be subject to the criminal sanctions set forth in subdivision (f) of Section 1094. (ap) To enable the Cradle-to-Career Data System, as established by Article 2 (commencing with Section 10860) of Chapter 8.5 of Part 7 of Division 1 of Title 1 of the Education Code, to receive employment and earnings data and, as required by the director pursuant to Section 10871 of the Education Code, to provide information to the data system, to the extent permissible by federal laws and regulations. (aq) (1) To enable the State Air Resources Board to receive unpaid final tax assessment information issued to a port drayage motor carrier or short-haul trucking service for misclassification of a commercial driver, for use in the administration of, and to facilitate compliance with, Chapter 3.6 (commencing with Section 39680) of Part 2 of Division 26 of the Health and Safety Code. The information shall be limited to the tax information the director deems appropriate for disclosure and shall be provided only to the extent permitted by federal laws and regulations. (2) For purposes of this subdivision, the following definitions apply: (A) “Commercial driver” has the same meaning as defined in Section 2810.4 of the Labor Code. (B) “Port drayage motor carrier” has the same meaning as defined in Section 2810.4 of the Labor Code. (C) “Short-haul trucking service” has the same meaning as defined in Section 39682 of the Health and Safety Code. (ar) To enable the California Health Benefit Exchange to do all of the following: (1) Notify an employer that an employee has been determined eligible for advance payments of the premium tax credit and cost-sharing reductions and has enrolled in a qualified health plan through the California Health Benefit Exchange, as required pursuant to Section 155.310(h) of Title 45 of the Code of Federal Regulations. The information shall include available employer contact information, including addresses, email addresses, and telephone numbers. (2) Assist the California Health Benefit Exchange or the State Department of Health Care Services in determining eligibility for the insurance affordability programs administered by those state agencies. The determination of eligibility or entitlement shall include efforts by either the California Health Benefit Exchange or the State Department of Health Care Services to assist those individuals in obtaining that coverage, including informing those individuals potentially eligible for health coverage of the availability of that coverage. (3) Verify if a consumer has been offered affordable comprehensive employer-sponsored health care coverage pursuant to Title 22 (commencing with Section 100500) of the Government Code and the federal Patient Protection and Affordable Care Act (Public Law 111-148). The information shall include available employer contact information, including addresses, email addresses, and telephone numbers. (4) Upon the request of either the California Health Benefit Exchange or the State Department of Health Care Services, the department shall also provide to the relevant state agency information on new applicants for unemployment insurance, state disability insurance, and paid family leave. The California Health Benefit Exchange and the State Department of Health Care Services shall at all times request from the department the minimum amount of information necessary from the information listed in paragraph (1) of subdivision (a) of Section 100503.9 of the Government Code, to accomplish the purposes of Section 100503.9 of the Government Code. The information shall be sent in a manner that is encrypted or otherwise complies with government data security best practices, as specified by the California Health Benefit Exchange. This information shall only be used for the purposes of outreach and marketing. (5) This subdivision shall become operative no later than September 1, 2023. (Amended by Stats. 2025, Ch. 241, Sec. 70. (SB 857) Effective January 1, 2026.)
1095.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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The director must allow certain information to be used so the commission can receive quarterly wage data, and may require reimbursement of direct costs for providing that information.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1095.5. (a) (1) The director shall permit the use of any information in their possession to the extent necessary to enable the Behavioral Health Services Oversight and Accountability Commission to receive quarterly wage data of individuals with a mental health disorder or a substance use disorder, or both, served by the California public mental health and substance use disorder system for the purpose of monitoring and evaluating employment outcomes to determine the effectiveness of those services. (2) The director may require reimbursement for all direct costs incurred in providing any information specified in this section. (3) The information shall be provided to the extent permitted under applicable federal statute and regulation. (b) This section shall become operative on January 1, 2025, if amendments to the Mental Health Services Act are approved by the voters at the March 5, 2024, statewide primary election. (Repealed (in Sec. 9) and added by Stats. 2023, Ch. 790, Sec. 10. (SB 326) Effective October 12, 2023. Operative January 1, 2025, by its own provisions.)
1096.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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Certain employers may appoint an agent, with the director’s approval, to handle records, reports, and contribution payments for workers they commonly employ.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1096. Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the director, may appoint an agent. The agent may maintain records and prepare and file returns and reports required under this division with respect to such workers, including returns and reports of wages paid to the workers, and may pay the employers’ and workers’ contributions levied under this division with respect to wages paid to such workers and perform such other acts on behalf of such employers as the director may authorize all in the same manner as though the agent were the employer of the workers. (Enacted by Stats. 1953, Ch. 308.)
1097.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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Employers operating in more than one place may appoint a separate agent for each place if the director approves.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1097. The manner of crediting to each employer the employment experience of the group of employers who have appointed an agent pursuant to Section 1096, for the purpose of any classification of employers made pursuant to this division for the determinations of future rates of employers’ contributions, may be prescribed by authorized regulations. Employers who operate or do business in more than one place may, with the approval of the director, appoint a separate agent in each such place. (Enacted by Stats. 1953, Ch. 308.)
1098.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. )
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Sections 1096 and 1097 do not make the agent the employer of the workers, and they do not excuse the employer from complying with this division except to the extent the agent discharges the employer’s obligations.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 6. Records, Reports and Contribution Payments [1085 - 1098] ( Article 6 enacted by Stats. 1953, Ch. 308. ) ## 1098. Nothing contained in Sections 1096 or 1097 shall be construed to make the agent the employer of the workers, or relieve any employer of his obligations to comply with this division, except to the extent that his obligations are discharged by the agent. (Enacted by Stats. 1953, Ch. 308.)
11.
## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. )
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This section says that “masculine” includes feminine and neuter.

## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. ) ## 11. The masculine gender includes the feminine and neuter. (Enacted by Stats. 1953, Ch. 308.)
11.2.
## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. )
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This section says that “spouse” includes a registered domestic partner.

## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. ) ## 11.2. “Spouse” includes “registered domestic partner,” as required by Section 297.5 of the Family Code. (Added by Stats. 2016, Ch. 50, Sec. 115. (SB 1005) Effective January 1, 2017.)
11000.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
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This section says California should support specialized employment services for deaf and hard of hearing persons because conventional employment agencies may not meet their communication needs.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11000. The Legislature finds that over 1.5 million persons in California are deaf or significantly hard of hearing. Private and public employment agencies are not routinely adapted to meet the communication needs of persons who are deaf and hard of hearing and, therefore, the services they receive may be less than those provided to other persons. The Legislature also finds that employment opportunities for persons who are deaf and hard of hearing are increased when specialized counseling, interpretive, job placement, and followup services supplement conventional employment services. In addition, the limited programs that provide these specialized employment services to persons who are deaf and hard of hearing have recently been subject to significant local funding reductions. Therefore, the Legislature finds that a more stable funding source, as provided by this chapter, is necessary to ensure the continuance of these programs. (Amended by Stats. 2016, Ch. 94, Sec. 25. (AB 1709) Effective January 1, 2017.)
11000.5.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
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In this chapter, “contractor” means a public agency or a private nonprofit corporation.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11000.5. As used in this chapter “contractor” means a public agency or a private nonprofit corporation. (Added by Stats. 1984, Ch. 1157, Sec. 1. Effective September 17, 1984.)
11001.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
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The department must contract for up to one year with public agencies or private nonprofit corporations to provide employment services for deaf and hard of hearing persons, and nonprofit contractors must submit an audited financial statement before renewal.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11001. (a) The department shall contract with public agencies or private nonprofit corporations for a period not to exceed one year to provide employment services for persons who are deaf and hard of hearing. These employment services shall be provided onsite at the department’s offices which are selected pursuant to Section 11004. (b) At the end of each contract year, the department may renegotiate the terms of each contract in accordance with allowable increases or decreases in the contractor’s costs and the contractor’s demonstrated ability to provide the specified services. (c) If a contractor is a private nonprofit corporation, it shall submit a complete financial statement audited by a certified public accountant prior to a renewal of the contract. (Amended by Stats. 2005, Ch. 152, Sec. 44. Effective January 1, 2006.)
11002.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
Verify source ↗

Employment services for people who are deaf or hard of hearing must include specified support services, such as communication services, advocacy, job development, counseling, and followup help.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11002. Employment services for persons who are deaf and hard of hearing shall include, but not be limited to, the following: (a) Complete communication services for all preparatory, job placement, and followup activities. The communication services shall include interpreter services by a professional interpreter for persons who are deaf and hard of hearing possessing the comprehensive skills certification of the National Registry of Interpreters for the Deaf or the equivalent, telecommunications, and, when necessary, training in communication skills. (b) Advocacy to assure that persons who are deaf and hard of hearing receive equal access to public and private employment services. (c) Job development and job placement. (d) Employment counseling, including peer counseling by persons who are deaf and hard of hearing. (e) Followup counseling and problemsolving after placement. (Amended by Stats. 2005, Ch. 152, Sec. 45. Effective January 1, 2006.)
11003.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
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The department must set contractor-selection criteria for employment services for deaf and hard of hearing persons, using advice from knowledgeable persons.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11003. (a) The department, with the advice of persons knowledgeable about providing employment services to persons who are deaf and hard of hearing, shall establish the criteria for choosing contractors. (b) The criteria shall include, but not be limited to, all of the following: (1) The ability to provide services to a person who is deaf or hard of hearing in the person’s preferred mode of communication. (2) The ability to secure community support, including written endorsements of local officials, employers, the workforce investment board of the local workforce investment area, and organizations of and for persons who are deaf and hard of hearing. (3) The existence of funding from one or more public or private sources. (c) Preference shall be given in the selection of a contractor to those proposals which demonstrate all of the following: (1) Participation of persons who are deaf and hard of hearing on the potential contractor’s employment services staff, and in the case of a private nonprofit corporation, on the board of directors. (2) A commitment to the development and maintenance of self-determination for persons who are deaf and hard of hearing. (Amended by Stats. 2017, Ch. 561, Sec. 251. (AB 1516) Effective January 1, 2018.)
11004.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
Verify source ↗

The department must carry out several administrative steps for employment services for deaf and hard-of-hearing individuals, including office planning, coordination, contracting, audits, reporting, and annual review.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11004. The department shall do all of the following: (a) Determine the number and location of its offices within the state providing employment services to individuals who are deaf and hard of hearing and decide which offices shall be served by contractors given the resources available under this chapter. The department shall give priority to offices where contracts are necessary in order to prevent or minimize the disruption or the discontinuance of employment services to individuals who are deaf and hard of hearing which have been provided in conjunction with the department before July 1, 1984. (b) Coordinate the provision of employment services for individuals who are deaf and hard of hearing with the State Department of Social Services and the Department of Rehabilitation so that employment services provided by this chapter supplement or provide alternatives to services provided or funded by the departments. (c) Establish uniform accounting procedures and contracts for use with regard to this chapter. (d) Promulgate requests for proposals and conduct bidders’ conferences, and evaluate proposals according to the criteria established pursuant to Section 11003. (e) Use the definitions of deafness and significantly hard of hearing that have been used or established by regulation by the State Department of Social Services. (f) Conduct a management or fiscal audit of a contract whenever it is necessary for proper supervision of that contract. (g) Annually consider incorporation of the services described in this chapter in the job service plan required by Section 8 of the federal Wagner-Peyser Act of 1933 (29 U.S.C. Sec. 49g). (h) Assist contractors in maintaining all of the following information: (1) The number of persons receiving services. (2) A description of the services provided. (3) The cost of the services provided. (4) The number of persons placed in jobs. (5) The number of persons assisted by followup activities. (6) The number and qualifications of staff providing the services. (Amended by Stats. 2016, Ch. 94, Sec. 27. (AB 1709) Effective January 1, 2017.)
11006.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. )
Verify source ↗

The Employment Development Department may not spend more than 5% of the amount appropriated for this chapter on administrative costs.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 5. Employment Services for the Deaf and Hearing Impaired [11000 - 11006] ( Chapter 5 added by Stats. 1984, Ch. 1157, Sec. 1. ) ## 11006. The Employment Development Department shall not expend over 5 percent of the sum appropriated for this chapter for its administrative costs. (Added by Stats. 1984, Ch. 1157, Sec. 1. Effective September 17, 1984.)
11020.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. )
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This section creates the Caregiver Training Initiative and an advisory council, and requires the council to develop plans, consider the program model in Section 11024, and make recommendations and oversight-related actions.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. ) ## 11020. (a) There is hereby established a project known as the Caregiver Training Initiative. (b) It is the intent of the Legislature that the Caregiver Training Initiative develop and implement proposals to recruit, train, and retain health care providers such as certified nurse assistants, certified nurses, registered nurses, licensed vocational nurses, and other types of nursing and direct-care staff. (c) (1) An advisory council is hereby established for purposes of the Caregiver Training Initiative. (2) The advisory council shall develop goals, policies, and a general work plan for the Caregiver Training Initiative. For purposes of this paragraph, the advisory council shall consider the program model set forth in Section 11024. (3) The duties of the advisory council shall include all of the following: (A) Making recommendations regarding the identification of regions of the state for purposes of the initiative. (B) Making recommendations to the Employment Development Department and the State Department of Social Services regarding the number of regional collaborative programs that should be funded under the initiative. (C) Based on the number and size of the regions and programs to be funded, making recommendations to the Employment Development Department and the State Department of Social Services regarding the number of staff that should be assigned to the regions to assist in developing collaborative programs consisting of partnerships and funding proposals. (D) Making suggestions and recommendations to the Employment Development Department and the State Department of Social Services with regard to the selection of the collaborative programs to be funded in each region under the initiative and of the contracts entered into between the state and the local agencies representing regional partners. (E) Providing oversight of the progress of the initiative and identifying any needed corrective actions. (F) Designating a member of the advisory council to participate in the work group established by the Employment Development Department, in conjunction with the State Department of Social Services, pursuant to paragraph (2) of subdivision (a) of Section 11022. (d) The advisory council shall consist of the following: (1) Each director, or a designee of the director, of the following departments in the California Health and Human Services Agency: (A) Employment Development Department. (B) Office of Statewide Health Planning and Development. (C) State Department of Social Services. (D) State Department of Health Services. (E) California Department of Aging. (2) A representative from each of the following: (A) County Welfare Directors Association. (B) State Department of Education. (C) Chancellor’s Office of the California Community Colleges. (D) California Association of Health Facilities. (E) California Association of Homes and Services for the Aging. (F) American Red Cross. (G) California Nurses Association. (H) Service Employees International Union. (Added by Stats. 2000, Ch. 108, Sec. 18.4. Effective July 10, 2000.)
11022.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. )
Verify source ↗

The Employment Development Department must run and fund regional collaborative programs under the Caregiver Training Initiative, work with Social Services, and evaluate the funded programs.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. ) ## 11022. (a) (1) The Employment Development Department, in consultation with the State Department of Social Services, shall administer regional collaborative program selection and funding under the Caregiver Training Initiative. (2) The Employment Development Department, in conjunction with the State Department of Social Services, shall establish and lead a work group that shall be responsible for staff support to the advisory committee established pursuant to subdivision (c) of Section 11020. (3) The Employment Development Department, in conjunction with the State Department of Social Services, shall be responsible for all of the following: (A) Under the direction of the California Health and Human Services Agency, developing the criteria for regional collaborative programs, the number of staff to be assigned to regions, and the process for selecting regional collaborative programs to be funded. (B) Assigning staff to each region to assist in developing collaborative programs consisting of partnerships and proposals for funding. (C) Determining the date by which collaborative programs from each region shall submit their proposals for consideration. (D) Selecting the collaborative program proposal from each region that best meets the criteria established by the department. (E) Working with representatives from the health care provider and caregiver industries and labor, negotiating contract terms that best serve the initiative’s goals. (F) Approving all contracts for participation under the initiative. (G) Distributing funds to the appropriate local agencies to commence the regional collaborative programs. (H) Providing staff support to the advisory council established under subdivision (c) of Section 11020. (I) Carrying out state-level activities identified by the department that are necessary for the initiative’s success. (b) The Employment Development Department, in conjunction with the State Department of Social Services, shall evaluate or contract for the evaluation of the regional collaborative programs funded under the initiative. The evaluation of each program site funded under the initiative shall include the following elements: (1) A thorough assessment of implementation issues faced by grantees. (2) An analysis, using appropriate statistical techniques, of identified outcomes of interest, including employment retention, advancement, earnings, and worker well-being measures. (3) Annual population-based surveys of current and former CalWORKs recipients as they enter training programs and make choices about employment or subsequent job change. (4) Identification and collection of well-being data regarding health care providers and caregivers and the recipients of their care. (5) Construction and analysis of longitudinal administrative data. (6) In-depth interviews with workers, staff, health care providers, and caregivers. (c) The Employment Development Department shall develop a strategy to improve understanding of the demand and supply of labor, and the labor market dynamics for low-skilled workers who choose occupations such as certified nurse assistants. To develop the strategy, the department shall develop information about and analyze all of the following: (1) Alternative occupations competing for available labor. (2) The effect of conditions in other occupations using similar skill sets on the supply of labor in occupations related to health care providers and caregivers. (3) Occupational ladders for health care providers and caregivers. (4) The efforts by county welfare departments to increase interest in the health care provider and caregiver industry. (5) Factors that draw individuals into or push them away from entering the health care provider or caregiver industry. (6) Ways that nursing homes, long-term care facilities, and in-home care provider communities can improve the quality of employment of health care providers and caregivers. (7) The treatment of staff in nursing homes and long-term care facilities. (8) Worker compensation claims and claims of workplace violence due to patients with Alzheimer’s disease or dementia. (9) Benefit packages. (10) On-the-job training for career advancement as a health care provider or caregiver in nursing homes or long-term care facilities or advancement in fields related to an occupation as a health care provider or caregiver. (Added by Stats. 2000, Ch. 108, Sec. 18.4. Effective July 10, 2000.)
11024.
## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. )
Verify source ↗

This section sets up a competitive selection process for the Caregiver Training Initiative and requires funded regional collaborative programs to cover specified proposal topics.

## Unemployment Insurance Code - UIC ## DIVISION 3. EMPLOYMENT SERVICES PROGRAMS [9000 - 11024] ( Heading of Division 3 amended by Stats. 1973, Ch. 1207. ) ## PART 1. EMPLOYMENT AND EMPLOYABILITY SERVICES [9000 - 11024] ( Heading of Part 1 amended by Stats. 1973, Ch. 1207. ) ## CHAPTER 7. Caregiver Training Initiative [11020 - 11024] ( Chapter 7 added by Stats. 2000, Ch. 108, Sec. 18.4. ) ## 11024. (a) The program model for implementation of the Caregiver Training Initiative shall consist of a solicitation and competitive selection process to identify proposals from regional collaborative programs that offer the best solutions to removing barriers for attracting and retaining qualified health care providers, such as certified nurse assistants, certified nurses, registered nurses, licensed vocational nurses, and other types of nursing and direct care staff. (b) Proposals for funding under the initiative submitted by regional collaborative programs shall address all of the following topics: (1) Marketing and outreach strategies that will attract eligible participants to begin careers in the health care provider industry and promote public awareness, especially among employers, to the opportunity to hire trained health care providers. (2) Collaboration and agreements with state and local agency partners to help identify, refer, and provide services to eligible participants. (3) Development and use of innovative training strategies, coupled with industry cooperation, to provide matching career paths that will enable participants to advance in the health care industry, including in nursing occupations such as certified nurse assistants, certified nurses, registered nurses, and licensed vocational nurses. (4) Strategies for providing incentives to health care employers to hire program participants, such as taking advantage of existing tax credits, and incentives for participants to remain in and graduate from the program, such as postemployment training and support components. (5) Leveraging additional resources to support activities that are not allowable with local welfare-to-work (Article 3.2 (commencing with Section 11320) of Chapter 1 of Part 3 of Division 9 of the Welfare and Institutions Code) funds and Workforce Investment Act of 1998 (29 U.S.C. Sec. 2801, et seq.) funds and that will provide flexibility in serving participants. (c) The regional collaborative programs that compete for contracts under the initiative may include partnerships of any combination of local governmental entities, private nonprofit entities, and employer or employee groups. In order to ensure oversight for funds used in these contracts, fiscal agents representing these collaborative programs shall demonstrate all of the following: (1) The capacity to retain fiduciary responsibility for funds. (2) That the fiscal agent was chosen by agreement of collaborating partners. (3) Previous experience using public funds for similar projects. (4) The ability to properly account for and administer funds. (Added by Stats. 2000, Ch. 108, Sec. 18.4. Effective July 10, 2000.)
1110.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers must pay certain unemployment contributions on set monthly, quarterly, annual, or special deadlines, and generally must use electronic funds transfer for payments and withholdings under the stated conditions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1110. (a) Employer contributions required under Sections 976 and 976.6, the amount of benefits received by any individual pursuant to this part that is deducted from an award or settlement made by the employer under Section 1382, and, except as provided by subdivision (b), worker contributions required under Section 984 are due and payable on the first day of the calendar month following the close of each calendar quarter and shall become delinquent if not paid on or before the last day of that month. (b) Worker contributions required under Section 984 are due and payable at the same time and by the same method as amounts required to be withheld under Section 13020 are paid to the department pursuant to Section 13021, regardless of the amount of accumulated unpaid liability for worker contributions. (c) Employer contributions submitted pursuant to Section 976.5 shall be paid on or before the last working day of March of the calendar year to which the reduced contribution rate would be applicable. Any employer whose eligibility for an unemployment insurance contribution rate determination is redetermined to make that employer eligible to submit voluntary unemployment insurance contributions in accordance with Section 976.5, may submit a voluntary unemployment insurance contribution within 30 days of the date of notification of the redetermination. (d) Except as provided in subdivision (e), any employer described in Sections 682 and 684 may elect to report and pay employer contributions required under Sections 976 and 976.6, and worker contributions required under Section 984, annually. All contributions are due and payable on the first day of January following the close of the prior calendar year and shall become delinquent if not paid on or before the last day of that month. An election under this subdivision shall be effective the first day of the calendar year in which it is approved by the department. An election under this subdivision may not be approved if the employer has an outstanding return or report delinquency on the records of the department, or an unpaid amount owed to the department, that is not the subject of a timely petition for reassessment pending before the appeals board at the time the election is filed. (e) An employer described in Sections 682 and 684 who pays more than twenty thousand dollars ($20,000) in wages annually, shall not be entitled to the election allowed in subdivision (d). If at any time during the year the total wages paid by an employer electing to file under subdivision (d) exceeds twenty thousand dollars ($20,000), the election shall be terminated at the close of that calendar quarter. In addition to the report of wages due for that quarter, the employer shall file a return and pay any contributions due for that portion of the year during which the election was in effect, and shall pay contributions in accordance with subdivisions (a), (b), and (c) for the remainder of that year. (f) Contributions due pursuant to this section may be submitted by electronic funds transfer. Contributions submitted by electronic funds transfer shall be deemed complete in accordance with paragraph (4) of subdivision (e) of Section 13021. (g) (1) Notwithstanding subdivision (f), effective on and after January 1, 2017, an employer with 10 or more employees shall remit the contributions and withholdings by electronic funds transfer. (2) Notwithstanding subdivision (f), effective on and after January 1, 2018, all employers shall remit the contributions and withholdings by electronic funds transfer. (3) Notwithstanding paragraphs (1) and (2), an employer may request a waiver from the electronic funds transfer requirement of this subdivision. The department may grant the waiver when the employer has established to the satisfaction of the director that there is a lack of automation, a severe economic hardship, a current exemption from filing electronically for federal purposes, or other good cause. An approved waiver shall be valid for one year or longer, at the discretion of the director. (h) For purposes of this section, “electronic funds transfer” shall have the same meaning as in Section 13021.5. (Amended by Stats. 2017, Ch. 561, Sec. 248. (AB 1516) Effective January 1, 2018.)
1110.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must allocate certain payments according to the payer’s designation, or, if no designation is made on time, follow the statute’s priority order.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1110.1. (a) Notwithstanding any other provision of law, the director shall allocate any payment to the department relating to liability for contributions, withheld personal income tax, penalty and interest, in accordance with any designation made by the payer at or before the time the payment is made to the department. (b) Notwithstanding any other provision of law, if a payer, at or before the time a payment is made to the department, does not designate an obligation to which the payment is to be applied, the director shall allocate the payment in the following order of priority: (1) Employer contributions required under Sections 976 and 976.6, worker contributions, and withheld personal income tax, in proportion to the aggregate amount of such employer contributions, worker contributions, and withheld personal income tax due. (2) Penalties and interest due under this division, and penalties and interest due based upon withheld personal income tax. (c) The director may apply the following standards in making any allocation under this section: (1) First priority may be given to the extinction of obligations due at the time of payment with respect to which a lien has not been recorded, in the order inverse to that in which the obligation became due. (2) Second priority may be given to the extinction of obligations due at the time of payment with respect to which a lien has been recorded. If more than one lien has been recorded, the obligations covered by the most recent lien recorded may be extinguished in full before any payment is allocated to obligations covered by the next prior lien recorded. (Amended by Stats. 1982, Ch. 1075, Sec. 12.3.)
1110.6.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A contracting employer that has assumed ultimate liability for contributions is protected from delinquency, penalties, and interest until 30 days after the director mails or serves notice of another employer’s default.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1110.6. Notwithstanding the provisions of Section 1110, whenever the liability of an employer for contributions under this division arises under the terms of a written contract in which such employer has agreed, for the benefit of another party to such contract, to assume ultimate liability for contributions under this division in the event of the default in payment thereof by any other employer affected by such contract, such contributions shall not become delinquent and no penalties or interest prescribed by this chapter shall commence to accrue with respect to such contracting employer, until after the 30th day following the date of mailing or service of notice upon him, by the director, of the default of any such other employer. (Added by Stats. 1965, Ch. 699.)
1111.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
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The director may grant up to a 60-day extension for filing a return or report or paying an amount due, for good cause. If an employer gets an extension and pays within it, the employer must also pay interest.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1111. The director for good cause may extend for not to exceed 60 days the time for making a return or report or paying without penalty any amount required to be paid under this division. Any employer to whom an extension is granted and who pays the amount required within the period for which the extension is granted shall pay, in addition to the contributions, interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code from the date on which the payment would have been delinquent without the extension until the date of payment. (Amended by Stats. 1994, Ch. 1049, Sec. 6. Effective January 1, 1995.)
1111.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If the Governor declares a state of emergency, the director may extend deadlines for filing returns or reports and for paying employer and worker contributions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1111.5. If the Governor declares a state of emergency, the director may extend the time requirements for filing returns or reports pursuant to Section 1088 and the time requirement for payment of employer and worker contributions pursuant to Section 1110. The extension granted by the director pursuant to this section shall apply only to employers prevented by the conditions giving rise to the state of emergency from timely filing their returns or reports, or from timely payment of the taxes due. (Amended by Stats. 1994, Ch. 1049, Sec. 7. Effective January 1, 1995.)
1112.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers who miss required contribution payments without good cause, or who use non-electronic payment methods when electronic remittance is required, must pay a 15% penalty, subject to a temporary exception in subdivision (c).

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1112. (a) Any employer who without good cause fails to pay any contributions required of him or her or of his or her workers, except amounts assessed under Article 8 (commencing with Section 1126), within the time required shall pay a penalty of 15 percent of the amount of those contributions. (b) Any employer required to remit payments electronically who without good cause remits those amounts by means other than electronic shall pay a penalty of 15 percent of the amount of those contributions. (c) Notwithstanding subdivision (b), on and after January 1, 2017, and before January 1, 2019, an employer required to remit payments electronically, excluding employers previously required to remit payments by electronic funds transfer under Section 13021, who remits those amounts within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (b). (d) The changes made to this section by Chapter 28 of the Statutes of 2014 shall apply on and after July 1, 2014. (Amended by Stats. 2015, Ch. 222, Sec. 3. (AB 1245) Effective January 1, 2016.)
1112.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
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An employer who must file a quarterly return electronically and, without good cause, does not do so must pay a $50 penalty. For a limited period in 2017–2018, filing the return on time by non-electronic means avoids that penalty.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1112.1. (a) An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return electronically shall pay a penalty of fifty dollars ($50), in addition to any other penalties imposed by this code. (b) Notwithstanding subdivision (a), on and after January 1, 2017, and before January 1, 2019, an employer required to file a quarterly return electronically who files a quarterly return within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (a). (Added by Stats. 2015, Ch. 222, Sec. 4. (AB 1245) Effective January 1, 2016.)
1112.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

An employer who, without good cause, does not file required returns and reports within 60 days after the due time must pay a 15% penalty on the contributions and personal income tax withholding reported.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1112.5. (a) Any employer who without good cause fails to file the return and reports required by subdivision (a) of Section 1088 and subdivision (a) of Section 13021 within 60 days of the time required under subdivision (a) of Section 1110 shall pay a penalty of 15 percent of the amount of contributions and personal income tax withholding required by this report. This penalty shall be in addition to the penalties required by Sections 1112 and 1126. (b) For purposes of subdivision (a), the amount of contributions and personal income tax required by the report of contributions shall be reduced by the amount of any contributions and personal income tax paid on or before the prescribed payment dates. (c) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014. (Amended by Stats. 2014, Ch. 28, Sec. 91. (SB 854) Effective June 20, 2014.)
1113.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

An employer who does not pay required contributions on time becomes liable for interest on the overdue amounts.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1113. Any employer who fails to pay any contributions required of him or of his workers, except amounts assessed under Article 8 (commencing with Section 1126), within the time required shall become liable for interest on such contributions at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code from and after the date of delinquency until paid. (Amended by Stats. 1993, Ch. 31, Sec. 65. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
1113.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

An employer that underpays contributions because of excusable neglect is not liable for penalty or interest if the error is corrected when the quarterly report is filed and an explanation is attached.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1113.1. An employer who, through an error caused by excusable neglect, makes an underpayment of the amount due on a report of contributions pursuant to subdivision (b) of Section 1088 shall not be liable for penalty or interest under Sections 1112, 1113, 1127 or 1129 if proper adjustment is made at the time of the filing of the quarterly report of contributions and quarterly return, for the same calendar quarter under subdivision (a) of Section 1088 and an explanation of the error is attached to the report or return. (Amended by Stats. 2010, Ch. 719, Sec. 59. (SB 856) Effective October 19, 2010.)
1114.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Employers who miss a required wage-report filing or file on paper instead of electronically without good cause may owe a $20 penalty per item, but a temporary exception applies for certain non-electronic filings in 2017–2018.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1114. (a) Any employer who, without good cause, fails to file within 15 days after service by the director of notice pursuant to Section 1206 of a specific written demand therefor, a report of wages of each of his or her workers required by this division, shall pay in addition to other amounts required, for each unreported wage item a penalty of twenty dollars ($20). (b) Any employer required by this division to file a report of wages of each of his or her workers on magnetic media or other electronic means as prescribed by subdivision (e) or (h) of Section 1088, who, without good cause, instead files a report of wages by means other than electronic, shall pay, in addition to other amounts required, for each wage item a penalty of twenty dollars ($20). (c) Notwithstanding subdivision (b), on and after January 1, 2017, and before January 1, 2019, an employer required to file a report of wages, excluding employers previously required to file a report of wages under subdivision (e) of Section 1088, who files a report of wages within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (b). (d) The changes made to this section by Chapter 28 of the Statutes of 2014 shall apply on and after July 1, 2014. (Amended by Stats. 2015, Ch. 222, Sec. 5. (AB 1245) Effective January 1, 2016.)
1115.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director may require an employing unit to pay contributions sooner and to file reports sooner when collection is at risk, and the employing unit must file the required report or return on time.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1115. (a) If the director finds that the collection of any contributions will be jeopardized in any case where an employing unit is insolvent, or is delinquent in a substantial amount of contributions due under this division, or is about to discontinue business at any of its known places of business, or the business is of a temporary or seasonal nature, the director may, upon giving the employing unit 10 days’ notice pursuant to Section 1206: (1) Require payment of contributions with respect to wages paid from the beginning date of the calendar quarter in which notice is given to the date designated in the notice. (2) Require payment of contributions for reporting periods less than calendar quarters. (b) As used in this section “reporting period” means that period less than a calendar quarter which is established by the director. (c) Contributions required under subdivision (a)(1) of this section are due and payable on the date designated in the notice and shall become delinquent if not paid within 10 days of the due date. (d) Contributions required under subdivision (a)(2) of this section are due and payable on the first day of the reporting period following the close of each reporting period and shall become delinquent if not paid within 10 days of the due date. (e) The employing unit shall file within the time required for payment of contributions under this section a report or return as required by Section 1088, in the form and containing the information that the director prescribes. (Amended by Stats. 1994, Ch. 1049, Sec. 11. Effective January 1, 1995.)
1116.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Certain employers and entities must file wage-related returns with the director within 10 days after quitting business, and some contributions become due on the first day of that 10-day period.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1116. (a) (1) Every employing unit except a domestic or foreign corporation or a domestic or foreign limited liability company shall, within 10 days of quitting business, file with the director a final return and report of wages of its workers, in such form and containing such information as the director prescribes. (2) Every domestic corporation and domestic limited liability company shall, within 10 days of quitting business or within 10 days of the commencement of proceedings to wind up its affairs and voluntarily dissolve, whichever expires the earlier, file with the director a return and a report of wages of its workers, in such form and containing such information as the director prescribes. (3) Every foreign corporation and foreign limited liability company shall, within 10 days of quitting business or within 10 days of the surrender of its right to engage in business of this state in accordance with Section 2112 and subdivision (d) of Section 2114 of the Corporations Code for foreign corporations or Section 17708.08 of the Corporations Code for foreign limited liability companies, whichever expires the earlier, file with the director a final return and report of wages of its workers, in such form and containing such information as the director prescribes. (4) As used in this section, “quitting business” does not include any change in the form or membership of an employing unit if before and after such change 50 percent or more of the control of management is held by the same individual, or is held by an individual before death and after the individual’s death by the individual’s estate or heirs. (b) Contributions with respect to a return required under subdivision (a) are due and payable on the first day of the applicable 10-day period established pursuant to subdivision (a) and shall become delinquent if not paid within 10 days of the due date. (c) The director for good cause may extend for not to exceed 30 days the time for making a return or paying without penalty or interest any amount required to be paid under this section. (Amended by Stats. 2012, Ch. 419, Sec. 30. (SB 323) Effective January 1, 2013. Operative January 1, 2014, by Sec. 32 of Ch. 419.)
1117.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

An employer who does not file the required annual reconciliation return within 30 days after notice, and without good cause, must pay a penalty.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1117. If any employer fails to file the annual reconciliation return described in subdivision (e) of Section 1088 or subdivision (j) of Section 13021 on or before 30 days after notice has been given to the employer of his or her failure to file, unless the failure is due to good cause, the employer, in addition to any other penalties imposed by this code, shall pay a penalty of one thousand dollars ($1,000), or 5 percent of the employer and worker contributions required to be reconciled by subdivision (e) of Section 1088, whichever is less. (Added by Stats. 1994, Ch. 1049, Sec. 13. Effective January 1, 1995.)
1119.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. )
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The director must notify the IRS and the U.S. Department of Labor if an Indian tribe fails to pay an amount due under this article, and must do so within 90 days of the notice stating the amount due. If the tribe later pays, the director must notify those agencies that the liability has been satisfied.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 7. Payment of Reported Contributions [1110 - 1119] ( Article 7 enacted by Stats. 1953, Ch. 308. ) ## 1119. The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) to make a payment of an amount required to be paid under this article within 90 days of the date of a notice specifying the amount due. If the amount due is subsequently paid by the Indian tribe, the director shall notify the United States Internal Revenue Service and the United States Department of Labor of the satisfaction of the liability. (Amended by Stats. 2015, Ch. 303, Sec. 516. (AB 731) Effective January 1, 2016.)
1126.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If an employing unit does not file a required return or report, the director must estimate the wages and assess the employer and worker contributions, plus a 15% penalty.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1126. (a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any information in his or her possession or that may come into his or her possession of the amount of wages paid for employment in the period or periods for which no return or report was filed and upon the basis of the estimate shall compute and assess the amounts of employer and worker contributions payable by the employing unit, adding thereto a penalty of 15 percent of the amount of contributions. (b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014. (Amended by Stats. 2014, Ch. 28, Sec. 93. (SB 854) Effective June 20, 2014.)
1126.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If an employing unit intentionally fails to register as required and does so to evade the law or regulations, a $100 penalty per nonreported employee is added to the assessment.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1126.1. (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or intent to evade this division or authorized regulations, a penalty of one hundred dollars ($100) per nonreported employee shall be added to an assessment issued in accordance with Section 1126. (b) For purposes of this section, the number of nonreported employees shall be defined as the highest number of employees determined by the department to have been engaged by the employer during any single calendar quarter included in the assessment under Section 1126. (Added by Stats. 1994, Ch. 1117, Sec. 6. Effective January 1, 1995.)
1127.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

If the director is not satisfied with an employing unit’s return or report, the director may estimate or compute the amount due and assess the deficiency. If the deficiency is due to negligence or intentional disregard of the law or regulations, a 15% penalty is added.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1127. (a) If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he or she may compute the amount required to be paid upon the basis of facts contained in the return or reports or may make an estimate upon the basis of any information in his or her possession or that may come into his or her possession and make an assessment of the amount of the deficiency. If any part of the deficiency is due to negligence or intentional disregard of this division or authorized regulations, a penalty of 15 percent of the amount of the deficiency shall be added to the assessment. (b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014. (Amended by Stats. 2014, Ch. 28, Sec. 94. (SB 854) Effective June 20, 2014.)
1127.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director decides a reporting entity is not the correct employer, the director must identify the correct employer, notify both sides, and the noticed party may seek review within 30 days.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1127.5. (a) If the director determines that an individual or entity that is reporting employee wages pursuant to Section 1088 or other applicable sections is not the correct employer of the employees whose wages are reported, the director shall determine the correct employer and, subject to this section, shall apply the provisions of this code to the correct employer. (b) Upon a determination made under subdivision (a), the director shall give notice of the determination pursuant to Section 1206 to both of the following: (1) To the individual or entity reporting employee wages of the determination that the individual or entity is not the correct employer of the reported employees. (2) To the individual or entity determined to be the correct employer of those reported employees. The notice shall contain a statement of the facts and circumstances upon which the determination was based. An individual or entity so noticed shall have the right to petition for review of the determination within 30 days of the notice, as provided in Section 1222. (c) During the pendency of a petition for review pursuant to subdivision (b), the individual or entity responsible for reporting employee wages pursuant to Section 1088 or other applicable sections shall be determined as follows: (1) When an individual or entity that has reported employee wages appeals a director’s determination that it is not the correct employer of the employees whose wages were reported, that individual or entity shall continue to so report employee wages, provided the employees in question are still on its payroll, until a decision on its appeal is final, whether or not the individual or entity determined to be the correct employer by the director appeals that determination. (2) When the individual or entity determined by the director to be the correct employer appeals that determination, but the individual or entity determined not to be the correct employer does not appeal the director’s determination, then the individual or entity determined to be the correct employer by the director shall report employee wages from the date it received notification pursuant to subdivision (b), and, provided the employees in question are still on its payroll, shall continue to do so at least until a decision on its appeal is final. (d) When a director’s determination that an individual or entity is the correct employer of employees whose wages have been reported by another individual becomes final: (1) The individual or entity so determined to be the correct employer may be assessed for any underpayment of employer contributions pursuant to Article 8 (commencing with Section 1126) of Chapter 4 of Part 1 of Division 1. No assessment shall be issued for any period prior to the effective date of this section based on which individual or entity is the correct employer, unless the correct employer committed fraud in violation of this part. (2) The individual or entity which had reported employee wages prior to the finality of the director’s determination of the correct employer of the employees whose wages were so reported may file a claim for refund for any overpayment of employer contributions pursuant to Section 1178. No claim for refund may be filed for any period prior to the effective date of this section based on which individual or entity is the correct employer unless the department has issued an assessment based on fraud pursuant to paragraph (1). (Added by Stats. 1986, Ch. 793, Sec. 2. Effective September 15, 1986.)
1128.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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This section adds penalties to contribution assessments when an employing unit fails to file required returns or reports, or when deficiency is due to fraud or intent to evade. It also adds another 50% penalty if an employer who paid wages failed to provide required information returns.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1128. (a) If the failure of the employing unit to file a return or report within the time required by this division and authorized regulations or if any part of the deficiency for which an assessment is made is due to fraud or an intent to evade this division or authorized regulations, a penalty of 50 percent of the amount of contributions assessed shall be added to the assessment. This penalty is in addition to the penalties provided pursuant to Sections 1126 and 1127. (b) An additional penalty of 50 percent of the amount of contributions assessed shall be added to any assessment that includes a penalty under subdivision (a), if the employer paid wages and failed to provide information returns as required under Section 13050 of this code or Section 6041A of the Internal Revenue Code. This penalty shall be in addition to any penalties under Section 1126 or 1127. (Amended by Stats. 2002, Ch. 29, Sec. 11. Effective January 1, 2003.)
1128.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director finds certain money exchanges were used to hide wages and evade this code, the director must assess a penalty equal to 100% of the assessed contributions based on the concealed wages.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1128.1. (a) If the director finds that an individual or business entity has exchanged money on behalf of an employer and the employer used the cash proceeds from the exchange to conceal the payment of wages with an intent to evade a provision of this code, the director shall assess a penalty against the individual or business entity in an amount equal to 100 percent of any assessed contributions that were based on the concealed wages. An employing unit subject to a penalty under Section 1128 shall not be assessed a penalty under this section for the same violation. (b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code). (c) The penalty applies only when there is evidence that the individual or business entity who exchanged money knew that the employer intended to use the cash proceeds from the exchange to conceal the payment of wages and thereby avoid the payment of contributions or taxes required by this code. (Amended by Stats. 2015, Ch. 303, Sec. 517. (AB 731) Effective January 1, 2016.)
1129.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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Each assessment accrues interest at the adjusted annual rate and under the method set by Revenue and Taxation Code Section 19521, starting after the specified monthly or quarterly due-date and continuing until payment.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1129. The amount of each assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code from and after the last day of the month following the close of the calendar quarter, or from and after the 15th day of the month following the close of the calendar month, for which the contributions should have been returned until the date of payment. (Amended by Stats. 1993, Ch. 31, Sec. 66. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
1130.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

Assessments may be made for amounts due for one or more periods, and overpayments may be offset against underpayments.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1130. One or more assessments may be made for the amount due for one or for more than one period and overpayments may be offset against underpayments. (Enacted by Stats. 1953, Ch. 308.)
1131.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must give the employing unit a written notice when an assessment is made against it.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1131. The director shall give to the employing unit against whom an assessment is made a written notice of the assessment pursuant to Section 1206. (Amended by Stats. 1979, Ch. 1082.)
1132.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

A notice of assessment must generally be made within 3 years, but 8 years applies if there was failure without good cause to file a return or report.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1132. Except in the case of failure without good cause to file a return or report, fraud or intent to evade any provision of this division or authorized regulations, every notice of assessment shall be made within three years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued or within three years after the deficient return or report is filed, or was due, whichever period expires the later. An employing unit may waive this limitation period or may consent to its extension. In case of failure without good cause to file a return or report, every notice of assessment shall be made within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employing unit may waive this limitation period or may consent to its extension. (Amended by Stats. 1994, Ch. 1049, Sec. 17. Effective January 1, 1995.)
1135.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If an assessment under this article is not paid by the date it becomes final, it becomes delinquent and a 15% penalty is added.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1135. (a) Assessments under this article become delinquent if not paid on or before the date they become final pursuant to Sections 1036, 1221, 1222, and 1224. There shall be added to the amount of each delinquent assessment a penalty of 15 percent of the amount thereof exclusive of interest and penalties. (b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014. (Amended by Stats. 2014, Ch. 28, Sec. 95. (SB 854) Effective June 20, 2014.)
1136.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director finds an assessment was made in error, the director may cancel it in specified cases.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1136. If the director finds that an assessment or portion thereof has been erroneously made, he may cancel the assessment or portion thereof in the following cases: (a) Where no petition for reassessment has been filed. (b) Where a petition for reassessment is filed, if the cancellation is made prior to the mailing of a decision of the administrative law judge. (c) Where a petition for reassessment has been filed and an order or decision of an administrative law judge or of the appeals board has been issued on any grounds not on the merits, if the cancellation is approved by the appeals board. (Amended by Stats. 1984, Ch. 537, Sec. 15.)
1137.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director determines that collection of contributions would be delayed to the point of jeopardy, the director must make a jeopardy assessment and serve it. The assessment becomes immediately delinquent, penalties and interest may attach, and payment or security must be provided within 30 days to avoid additional penalties.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1137. (a) If the director finds, in accordance with Section 1137.1, that the collection of any contributions will be jeopardized by delay the director shall thereupon make an assessment of those contributions, served pursuant to Section 1206, noting upon the assessment that it is a jeopardy assessment levied under this section and the facts upon which the director finds that collection of contributions will be jeopardized by delay. The amount of the assessment shall be immediately delinquent, whether or not the time otherwise allowed by law or authorized regulations has expired. When applicable, the penalties provided in Sections 1126, 1127, and 1128, and interest under Section 1129, shall attach to the amount of the contributions specified in the jeopardy assessment. Penalties under Section 1135 shall apply if payment is not made, or security for payment is not provided, within 30 days of service of a jeopardy assessment. (b) In levying the assessment, the director may demand a deposit of such security as the director deems necessary to ensure compliance with this division, including additional security from time to time, but not more frequently than monthly, in the amount of accumulating interest. The deposit of sufficient security to ensure compliance shall stay other collection action by the director while the assessment is under review. The deposit of the sufficient security shall not be a condition for the exercise of the review and appeal rights of the employer pursuant to Sections 1221, 1222, 1223, and 1224. The filing of a petition for reassessment pursuant to Section 1221 shall not stay collection action by the director while the assessment is under review, but shall stay the sale of all property other than perishable goods seized by the director pursuant to the collection action until a final decision from a preliminary hearing pursuant to subdivision (b) of Section 1221 is issued by the administrative law judge or the board. (Amended by Stats. 1986, Ch. 89, Sec. 1. Effective May 13, 1986.)
1137.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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The director may make a jeopardy assessment only if there is probable cause and one of the listed conditions is met.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1137.1. A jeopardy assessment may be made only upon a finding by the director, based upon probable cause, that any of the following conditions are met: (a) The employing unit is insolvent. (b) The employing unit has transferred, or is about to transfer, assets for less than fair market value, and by so doing has rendered, or is likely to render, itself insolvent. (c) The employing unit has been dissolved. (d) Any person liable for the employing unit’s contribution, or any owner, officer, director, partner, or other person having charge of the affairs of the employing unit has departed or is about to depart the State of California and that the departure is likely to deprive the director of a source of payment of the employing unit’s contribution. (e) Any person referred to in subdivision (d), or the employing unit, is secreting assets or is moving, placing, or depositing assets outside of the state for the purpose of interfering with the orderly collection of any contribution. The moving, placing, or depositing of assets outside of the state which constitutes a regular business practice and which does not in any way deplete the assets of the employing unit shall not be deemed to be interfering with the orderly collection of any contribution under this subdivision. (f) The assessment to be issued against the employing unit or an individual includes a penalty under subdivision (a) of Section 1128 or Section 1128.1. (Amended by Stats. 1997, Ch. 810, Sec. 2. Effective January 1, 1998.)
1141.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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The department must tell the Labor Commissioner in writing when certain farm labor contractor worker-contribution assessments become final or remain delinquent, and must also notify the Commissioner when the delinquency is paid.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1141. When an assessment for worker contributions that is made pursuant to the provisions of this article becomes final against a farm labor contractor, as defined in Section 1682 of the Labor Code, which is an employing unit, as defined in Section 135 of this code, or such farm labor contractor is otherwise delinquent in the payment of worker contributions, the department shall notify the Labor Commissioner, in writing, of the amount of the delinquency of such employing unit, and shall further notify the Labor Commissioner, in writing, when such delinquency is paid. The notice of assessment and the amount of any delinquency shall be admissible in evidence in any action or special proceeding arising out of the provisions of Chapter 3 (commencing with Section 1682) of Part 6 of Division 2 of the Labor Code. (Added by Stats. 1970, Ch. 1216.)
1141.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The director must notify the IRS and the U.S. Department of Labor if an Indian tribe does not pay assessed amounts within 90 days after the final assessment date, and must also notify them if the liability is later paid.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1141.1. The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) to pay within 90 days of the final date of an assessment any amounts assessed pursuant to the provisions of this article. If the assessment is subsequently paid by the Indian tribe, the director shall notify the United States Internal Revenue Service and the United States Department of Labor of the satisfaction of the liability. (Amended by Stats. 2015, Ch. 303, Sec. 518. (AB 731) Effective January 1, 2016.)
1142.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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The director must assess a penalty if an employer or related person willfully makes a false statement or omits a material fact when reporting about termination or reasonable assurance of reemployment.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1142. (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s employment pursuant to Section 1030, 1327, 3654, 3701, 4654, or 4701, willfully makes a false statement or representation or willfully fails to report a material fact concerning that termination, the director shall assess a penalty of an amount not less than 2 nor more than 10 times the weekly benefit amount of that claimant. The director shall assess this penalty in the following manner: (1) If the director finds that the employer was at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning that termination, the director shall assess the penalty against the employer. (2) If the director finds that the agent of the employer was at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning that termination, the director shall assess the penalty against the agent of the employer. (3) If the director finds that the employer and the agent of the employer were both at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning that termination, the director shall assess the penalty against the employer and also shall assess another penalty against the agent of the employer. (b) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting a written statement concerning the reasonable assurance, as defined in subdivision (g) of Section 1253.3, of a claimant’s reemployment, as required by subdivisions (b), (c), and (i) of Section 1253.3, willfully makes a false statement or representation or willfully fails to report a material fact concerning the reasonable assurance of that reemployment, the director shall assess a penalty of an amount not less than 2 nor more than 10 times the weekly benefit amount of that claimant. The director shall assess this penalty in the following manner: (1) If the director finds that the employer was at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning the reasonable assurance of that reemployment, the director shall assess the penalty against the employer. (2) If the director finds that the agent of the employer was at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning the reasonable assurance of that reemployment, the director shall assess the penalty against the agent of the employer. (3) If the director finds that the employer and the agent of the employer were both at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning the reasonable assurance of that reemployment, the director shall assess the penalty against the employer and also shall assess another penalty against the agent of the employer. (c) (1) This article, Article 9 (commencing with Section 1176) of this chapter with respect to refunds, and Chapter 7 (commencing with Section 1701) of this part with respect to collections shall apply to the assessments provided by this section. Penalties collected under this section shall be deposited in the contingent fund. (2) Notwithstanding Section 1586, additional penalties that are assessed against an agent of the employer and collected pursuant to paragraph (3) of subdivision (a) and paragraph (3) of subdivision (b) shall be available for the purposes specified in Section 1586 upon appropriation by the Legislature for those purposes. (Amended by Stats. 2012, Ch. 783, Sec. 8. (AB 1845) Effective January 1, 2013.)
1142.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director finds a willful false statement or failure to report a material fact in certain claimant-termination submissions, the director must assess a penalty against the employer.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1142.1. (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s employment, where the claimant was performing services for an educational institution, as described in Section 1253.3, willfully makes a false statement or representation or willfully fails to report a material fact regarding any week during which the services were performed, as provided in Section 1253.3, or any time granted to the claimant for professional development during his or her employment with that employer, the director shall assess a penalty against the employer of that claimant in an amount not less than two, nor more than 10, times the weekly benefit amount of that claimant. (b) This article, Article 9 (commencing with Section 1176) of this chapter, with respect to refunds, and Chapter 7 (commencing with Section 1701) of this part, with respect to collections, shall apply to the assessments provided by this section. Penalties collected under this section shall be deposited in the Employment Development Department Contingent Fund. (Added by Stats. 2006, Ch. 190, Sec. 1. Effective January 1, 2007.)
1143.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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If the director finds that an individual falsely certified someone’s medical condition to get disability insurance benefits with intent to defraud, the director must assess a penalty equal to 25% of the benefits paid.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1143. If the director finds that any individual falsely certifies the medical condition of any person in order to obtain disability insurance benefits, including family temporary disability insurance benefits, with the intent to defraud, whether for the maker or for any other person, the director shall assess a penalty against the individual in the amount of 25 percent of the benefits paid as a result of the false certification. The provisions of this article, the provisions of Article 9 (commencing with Section 1176) with respect to refunds, and the provisions of Chapter 7 (commencing with Section 1701) with respect to collections shall apply to the assessments provided by this section. Penalties collected under this section shall be deposited in the contingent fund. (Amended by Stats. 2003, Ch. 797, Sec. 5. Effective January 1, 2004.)
1144.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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An employer who pushes an employee to file a false or fraudulent benefits claim must be assessed a penalty equal to 100% of the employee’s liability.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1144. (a) Any employer who induces, solicits, or coerces an employee to file a false or fraudulent claim for benefits shall be assessed a penalty in an amount equal to 100 percent of the liability established under Sections 1375 and 1375.1 against the employee. Amounts collected under this section shall be deposited in the fund from which the overpayment was made and as prescribed in Section 1375.1, in the following order of priority: (1) First to the fund from which the overpayment was made, up to the total amount of the benefit overpayment liability assessed against the employee under Section 1375. (2) Second to the Benefit Audit Fund, up to the total amount assessed against the employee under Section 1375.1. (b) The reserve account of any employer who is assessed under this section shall not be relieved of the charges for benefits related to the fraudulent claim. (Added by Stats. 1994, Ch. 1050, Sec. 2. Effective January 1, 1995.)
1145.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. )
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The director may impose a penalty when a person or business entity knowingly advises another to violate this chapter.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8. Assessments [1126 - 1145] ( Article 8 enacted by Stats. 1953, Ch. 308. ) ## 1145. (a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the director may assess the greater of: (1) A penalty of five thousand dollars ($5,000). (2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law. (b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity. (Amended by Stats. 2017, Ch. 117, Sec. 7. (AB 1695) Effective January 1, 2018.)
1160.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. )
Verify source ↗

The department must work with the Labor Commissioner to administer the Motor Carrier Employer Amnesty Program, and the Labor Code’s Section 2750.8 definitions apply to this article.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. ) ## 1160. (a) The department shall collaborate with the Labor Commissioner to administer the Motor Carrier Employer Amnesty Program established by Section 2750.8 of the Labor Code and as provided by this article. (b) The definitions set forth in Section 2750.8 of the Labor Code shall apply to this article. (Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
1162.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. )
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Commercial drivers classified as employees under a settlement agreement may get a refund of elective coverage contributions and may file a refund claim.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. ) ## 1162. Commercial drivers who are classified as employees pursuant to a settlement agreement shall be eligible to receive a refund of elective coverage contributions pursuant to Section 708 and may submit a claim for refund pursuant to Section 1178. (Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
1164.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. )
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The department may make regulations and take other necessary or appropriate actions to carry out this article and support its participation in the program.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 8.6. Motor Carrier Employer Amnesty Program [1160 - 1164] ( Article 8.6 added by Stats. 2015, Ch. 741, Sec. 2. ) ## 1164. The department may promulgate regulations and take any other actions necessary or appropriate to implement this article and further its participation in the program. (Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
1176.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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An employee who is paid by more than one employer in a calendar year may be entitled to a refund or credit if deductions and contributions exceed the amount required.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1176. If, by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him or her during such year exceed the remuneration upon which contributions are payable under Section 985, and the sum of the amount of tax imposed by Section 984 plus the amount of contributions under Section 3260 deducted from such wages exceeds the amount required under this division, the employee is entitled to a refund or credit of the amount of the excess. (Amended by Stats. 1996, Ch. 1157, Sec. 2. Effective January 1, 1997.)
1176.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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This section sets how certain refund or credit claims must be filed, sets filing deadlines, and gives the director authority to process refunds and some protest extensions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1176.5. (a) Except as provided by subdivision (c) of this section, refunds and credits under Section 1176 shall be claimed pursuant to Section 17061 of the Revenue and Taxation Code on the personal income tax return of the claimant for the year in which the wages in excess of the applicable limitation are received. In no event shall the credit or refund be made unless the claim is made on a return filed within three years from the last day prescribed for filing the return, without regard to any extensions. The director shall transfer from the Disability Fund to the General Fund an amount equal to the amount of credits and refunds allowed by the Franchise Tax Board pursuant to Section 17061 of the Revenue and Taxation Code. (b) If the Franchise Tax Board disallows an individual’s claim filed pursuant to subdivision (a), he or she may file a protest and submit the claim to the director within 30 days of the date of mailing of the notice of disallowance by the Franchise Tax Board. An additional 30 days for the filing of the protest may for good cause be granted by the director. (c) If any individual is not required to file a personal income tax return for a year with the Franchise Tax Board, he or she may, within three years after the calendar year in which the wages in excess of the applicable limitation are received, file a claim for refund or credit under Section 1176 with the director. (d) The director shall make refunds from the Disability Fund if he or she allows a claim under this section. The provisions of Sections 1180, 1222, 1223, 1224, 1241, and 1242 shall apply whenever the director denies any claim for refund or credit under this section or affirms the disallowance of a claim for refund or credit by the Franchise Tax Board. (Amended by Stats. 1989, Ch. 600, Sec. 3.)
1177.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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If the director finds contributions, penalty, or interest were wrongly collected, the director must record the excess and refund it, with special handling for refundable worker contributions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1177. Except as provided by subdivision (b) of Section 1178, if the director determines that any amount of contributions, penalty or interest has been erroneously or illegally collected he shall set forth on the records of the department the amount collected in excess of the amount legally due and the name of the employing unit or other person by whom it was paid and shall refund the amount to the employing unit or other person by whom it was paid if the amount does not include refundable worker contributions. If refundable worker contributions are involved and a claim has not already been filed the director shall give notice to such employing unit or other person of such amount. The excess amount shall be credited on any amounts then due from or accrued against the employing unit and the balance shall be refunded to the employing unit or its successor, administrators or executors. (Amended by Stats. 1971, Ch. 873.)
1177.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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If the director finds a qualifying overpayment, the director must credit the employing unit or School Employees Fund for that amount.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1177.5. (a) If the director determines that an overpayment has been made to the department by an employing unit or the School Employees Fund because of a reason specified in this subdivision, and the amount of the overpayment has been reimbursed to the state by the federal government pursuant to the federal Workforce Investment Act of 1998, then the director shall credit the employing unit or the School Employees Fund with the amount of that overpayment, provided that the director determines that the overpayment was made because of one of the following: (1) An employing unit paid unemployment insurance contributions after December 31, 1974, based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998. (2) An employing unit paid amounts after December 31, 1975, pursuant to Section 803 of this part, for benefits awarded based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998. (3) Payments were made by the School Employees Fund after December 31, 1975, to the Unemployment Fund pursuant to Section 821 of this part for benefits awarded based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998. (b) No overpayment described in subdivision (a) shall be refunded to an employing unit or to the School Employees Fund. (Amended by Stats. 2002, Ch. 29, Sec. 13. Effective January 1, 2003.)
1178.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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Claims for refund or credit for an overpayment may be filed with the director, but refunds or credits are allowed only if the filing deadlines and other stated conditions are met.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1178. (a) A claim for refund or credit may be filed with the director for any overpayment including, but not limited to, amounts paid subsequent to the filing for record of a certificate under Section 1703 or the entry of a judgment under Section 1815. (b) No refund shall be made or credit allowed unless a claim therefor is filed with the director within three years from the last day of the calendar month following the close of the calendar quarter for which the overpayment was made or within six months after assessments made under Article 8 (commencing with Section 1126) of this chapter become final or within 60 days from the date of overpayment, whichever period expires the later, but prior to the expiration of such periods even though no claim is filed the director on his own initiative shall make refunds pursuant to Section 1177 or may allow credits. (c) No refund of employer or worker contributions, penalties or interest shall be made or credit for worker contributions allowed unless the employing unit conforms, within one year after the allowance of credit or approval of the claim for refund, to authorized regulations with respect to the refund to workers entitled thereto of any money deducted by the employing unit under Section 984. (d) Following a final decision denying a petition for reassessment pursuant to Article 11 (commencing with Section 1221), the employing unit or other person which was a party to the petition may file a claim for refund upon payment of the amount of the assessment, including interest and penalties, and thereafter may pursue all administrative and judicial review rights accorded in Article 11 (commencing with Section 1221) and Article 12 (commencing with Section 1241). (e) No refund of employer contributions paid pursuant to Section 976.5 shall be made unless the payment is made by an employer described in subdivision (c) of Section 976.5, or the amount paid is less than or exceeds the amount needed to change the employer’s contribution rate. Refunds permitted under this subdivision shall be considered an undesignated payment and allocated according to subdivision (b) of Section 1110.1. (Amended by Stats. 1989, Ch. 1146, Sec. 11.)
1179.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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Refund or credit claims must be written and state the specific grounds. Missing filing or appeal deadlines can trigger a waiver of any demand against the state or director for overpayment.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1179. Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of any demand against the state or the director on account of overpayment shall apply when any of the following occur: (a) Failure to file a claim with the director within the time prescribed by Section 1178. (b) Failure, after denial of a claim by the director, to file a petition for review with an administrative law judge within the time prescribed by Section 1222. (c) Failure to file an appeal from an adverse administrative law judge’s decision to the appeals board within the time prescribed by Section 1224. (Amended by Stats. 1984, Ch. 537, Sec. 16.)
1179.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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If an employing unit pays assessed contributions, penalties, and interest before certain decisions are issued, that payment counts as a refund claim and changes the appeal process.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1179.5. If an employing unit pays the amount of contributions, penalties, and interest assessed under Article 8 (commencing with Section 1126) of Chapter 4 of Part 1 of this division: (a) Before an administrative law judge issues his decision upon a petition for reassessment filed on such assessment, the payment shall constitute the filing of a claim for refund, the claim for refund shall be deemed denied by the director, and the petition for reassessment shall automatically become a petition to review a denial of the claim for refund. (b) Before the appeals board issues its decision upon an appeal from the administrative law judge’s decision on a petition for reassessment, the payment shall constitute the filing of a claim for refund, the claim shall be deemed denied by the director, the denial shall be deemed affirmed by the administrative law judge, and the appeal shall automatically become an appeal from an administrative law judge’s decision upholding the director’s denial of the claim for refund. (Amended by Stats. 1984, Ch. 537, Sec. 17.)
1180.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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If the director denies a refund or credit claim, the director must give notice to the claimant under Section 1206.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1180. The director shall give notice pursuant to Section 1206 to the claimant whenever he or she denies any claim for refund or credit in whole or in part. (Amended by Stats. 1979, Ch. 1082.)
1180.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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No claim for refund of amounts paid under Section 1870 may be filed.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1180.1. No claim for refund of amounts paid pursuant to Section 1870 may be filed. (Added by Stats. 1993, Ch. 356, Sec. 1. Effective January 1, 1994.)
1180.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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The director may reverse an erroneous denial of a refund or credit claim in certain timely cases, and must give notice of the reversal.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1180.5. (a) If the director finds that a claim for refund or credit or portion thereof, including a claim deemed made and denied pursuant to subdivision (a) of Section 1179.5, has been erroneously denied, he or she may reverse the denial of the claim or portion thereof in the following cases: (1) Where no petition for review of denial of the claim has been filed or deemed filed, if the reversal is made prior to the expiration of the period within which a petition for review may be filed under Section 1222. (2) Where a petition for review of denial of the claim is filed or deemed filed, if the reversal is made prior to the mailing of a decision by the administrative law judge. (b) The director shall give notice pursuant to Section 1206 of the reversal of an erroneous denial of a claim or portion thereof under this section. With respect to that portion of any such claim which remains denied by the director, the notice of reversal shall also constitute a notice of denial of such portion and Sections 1222, 1223, 1224, 1241, and 1242 shall apply. (Amended by Stats. 1984, Ch. 537, Sec. 18.)
1181.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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Interest may be paid on certain contribution overpayments, but only when collected interest and penalties are available, and not when the director finds the overpayment was intentional or due to negligence by the employing unit.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1181. Interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor upon any overpayment of contributions at the adjusted rate per month, or fraction thereof, established pursuant to Section 19521 of the Revenue and Taxation Code, from the date of overpayment to the date of the allowance of the refund or credit, but no interest shall be allowed if the director determines that any overpayment was made intentionally or by reason of negligence on the part of the employing unit. (Amended by Stats. 1993, Ch. 31, Sec. 67. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
1184.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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If a refund was made by mistake, the director must assess the amount back to the employing unit or other recipient, except for certain worker contributions refunded by the employer to employees.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1184. If any refund or portion thereof is erroneously made, the director shall assess that amount to the employing unit or other person to whom the refund was made, together with any interest paid thereon, but no assessment shall be made with respect to any amount of worker contributions which the employer has refunded to his or her employees. The amount of the assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code commencing 30 days after the service of notice of the assessment, if not paid within that period, until the date of repayment. The director shall give the employing unit against whom the assessment is made a written notice of the assessment pursuant to Section 1206. The notice shall be given within three years from the date the refund was made unless the employing unit waives this limitation period or consents to its extension. Sections 1135, 1136, 1222, 1223, and 1224 shall apply to assessments made under this section. The director shall collect the amount of any assessment made under this section in the same manner that other assessments are collected. (Amended by Stats. 1993, Ch. 31, Sec. 68. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
1185.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. )
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The director, working with the Franchise Tax Board, must identify certain taxpayers with unpaid refunds, credit them for overpaid disability insurance contributions, and refund any excess amounts; interest rules also apply.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 9. Refunds and Overpayments [1176 - 1185] ( Article 9 enacted by Stats. 1953, Ch. 308. ) ## 1185. The director, in collaboration with the Franchise Tax Board, shall do all of the following: (a) Identify taxpayers who have overpaid disability insurance contributions in any or all tax years from January 1, 1993, to December 31, 1995, inclusive, and have not received refunds due to them. For purposes of this subdivision, “taxpayers” means any individual who filed a FTB Form 540A or 540EZ. (b) (1) By October 15, 1997, credit the taxpayers identified in this subdivision with the amount of any overpaid disability insurance pursuant to Section 17061 of the Revenue and Taxation Code. If the amount credited pursuant to this subdivision exceeds any amount then due from the taxpayer, the difference shall be refunded to the taxpayer. For taxable years 1993, 1994, and 1995, inclusive, interest, at the rate established pursuant to Section 19521 of the Revenue and Taxation Code, shall accrue from April 15 of the tax year following the overpayment to a date preceding the date of the refund warrant by not more than 30 days. (2) Identify and refund overpayments, with interest, to those taxpayers who have overpaid disability insurance contributions, and who have not claimed refunds due to them. (3) Interest on overpayments of disability insurance contributions shall be allowed and paid pursuant to Sections 19340 and 19341 of the Revenue and Taxation Code. (4) For purposes of Section 19340 of the Revenue and Taxation Code, any overpayment of disability insurance contributions shall be deemed to have been paid on the last day prescribed for filing the return under Article 1 (commencing with Section 18501) or Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2 of the Revenue and Taxation Code without regard to any extension of time for filing the return with respect to which the overpayment is allowable as a credit under Section 17061 of the Revenue and Taxation Code. (Amended by Stats. 1999, Ch. 987, Sec. 103. Effective October 10, 1999.)
12.
## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. )
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This provision says singular words include the plural, and plural words include the singular.

## Unemployment Insurance Code - UIC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1953, Ch. 308. ) ## 12. The singular number includes the plural and the plural the singular. (Enacted by Stats. 1953, Ch. 308.)
1206.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 10. Notice [1206- 1206.] ( Article 10 added by Stats. 1979, Ch. 1082. )
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The director, an administrative law judge, or the appeals board may serve notices under this chapter personally, by mail, or in some cases electronically.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 10. Notice [1206- 1206.] ( Article 10 added by Stats. 1979, Ch. 1082. ) ## 1206. A notice given under this chapter by the director, an administrative law judge, or the appeals board: (a) May be served personally or by mail, except that service by mail given by the director shall be made by certified mail in the following cases: (1) Under Sections 1137 and 1221. (2) Under Sections 1131, 1142, 1143, 1144, 1184, 1733, and 1735 if the assessment is in excess of one thousand dollars ($1,000). (3) Under Section 1180 if the denial of claim for refund or credit is in excess of one thousand dollars ($1,000). (b) If served by mail, the notice shall be: (1) Addressed to the employing unit or person at his or her address as it appears on the records of the department. (2) Complete at the time of deposit in the United States mail. (3) Made pursuant to Section 1013 of the Code of Civil Procedure, excepting service of notice of a hearing before or an order or a decision of an administrative law judge or of the appeals board in transfer of reserve account, reassessment and refund matters. (c) May be served electronically or by a computerized service if service by certified mail is not required and the manner of service is agreed to by the recipient. (Amended by Stats. 1995, Ch. 541, Sec. 4. Effective January 1, 1996.)
1221.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. )
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This section lets an employer ask for reassessment of a jeopardy assessment and sets short deadlines for notice, hearing, and decision.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. ) ## 1221. (a) Within 10 working days of notice of an assessment pursuant to Section 1137, the employer may file a petition for reassessment of the jeopardy assessment pursuant to Section 1222. (b) Within five days of receiving a petition for reassessment pursuant to subdivision (a), the board shall notify the employer of the date and time of a preliminary hearing to determine the reasonableness of levying the assessment pursuant to Section 1137. The preliminary hearing shall be held before an administrative law judge and scheduled not less than 10 nor more than 20 days from the filing of the petition for reassessment. The administrative law judge shall issue a decision within 10 days of the scheduled hearing date. The date scheduled for the preliminary hearing may be continued by the administrative law judge upon the request of the employer and the director. (c) The burden of proof on the issue of the reasonableness of levying the assessment pursuant to Section 1137 shall be on the director. In determining the reasonableness of levying the assessment pursuant to Section 1137 at the preliminary hearing, the administrative law judge shall consider and make findings on whether the director had probable cause under Section 1137.1 to levy the assessment pursuant to Section 1137. If the administrative law judge or the board, on appeal from an administrative law judge’s decision, decides that the assessment should not have been levied under Section 1137, the assessment shall automatically become, and shall have the effect of, an assessment pursuant to Section 1126 or 1127, whichever is applicable. If the administrative law judge or the board decides that the assessment was properly levied under Section 1137, this decision shall be incorporated in any decision rendered following the hearing pursuant to subdivision (d). The board shall expedite any appeal from an administrative law judge’s decision on a preliminary hearing. (d) All other issues raised by a petition for reassessment filed pursuant to subdivision (a), including, but not limited to, the appropriateness of the amount assessed, shall be determined at a hearing scheduled and held pursuant to Sections 1223 and 1224. (Repealed and added by Stats. 1986, Ch. 89, Sec. 5. Effective May 13, 1986.)
1222.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. )
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Certain parties may ask an administrative law judge to review or reassess specified notices within 30 days, and the judge may add 30 more days for good cause.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. ) ## 1222. Within 30 days of service of any notice of assessment or denial of claim for refund or credit under Section 803, 821, or 991, or of any notice under Sections 704.1, 1035, 1055, 1127.5, 1131, 1142, 1143, 1144, 1180, 1184, 1733, and 1735, any employing unit or other person given the notice, or any employing unit affected by a granting or denial of a transfer of reserve account, may file a petition for review or reassessment with an administrative law judge. The administrative law judge may for good cause grant an additional 30 days for the filing of a petition. If a petition for reassessment is not filed within the 30-day period, or within the additional period granted by the administrative law judge, an assessment is final at the expiration of the period. If a petition for review of a termination of elective coverage under Section 704.1 is not filed within the 30-day period, or within the additional period granted by the administrative law judge, the termination is final at the expiration of the period. If the director fails to serve notice of his or her action within 60 days after a claim for refund or credit is filed, the person or employing unit may consider the claim denied and file a petition with an administrative law judge. (Amended by Stats. 2006, Ch. 538, Sec. 643. Effective January 1, 2007.)
1223.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. )
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An administrative law judge must review timely petitions, may grant a hearing when requested, and must give at least 20 days’ notice before the hearing.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. ) ## 1223. If any petition is filed under this article within the time and meeting requirements prescribed, an administrative law judge shall review the matter and, if requested by the petitioner, shall grant a hearing. A hearing is not required on a petition if a prior hearing has been afforded the petitioner involving the same issues, but regardless of any prior proceedings, if the petitioner files an affidavit setting forth new and additional evidence in support of his or her petition, an administrative law judge may grant an additional hearing. The administrative law judge shall give at least 20 days’ notice of the time and place of the hearing on a petition by delivering or mailing the notice to the petitioner and to the director. The time of notice may be shortened with the consent of the parties. The administrative law judge shall render a decision in the matter and may decrease or increase the amount of any assessment under review. Every employing unit or person which is a party to the petition and the director shall be promptly notified of the administrative law judge’s decision, together with his or her reasons therefor. (Amended by Stats. 1984, Ch. 537, Sec. 22.)
1224.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. )
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This section sets deadlines for appealing an administrative law judge’s decision to the appeals board and says when decisions and assessments become final.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11. Administrative Appellate Review [1221 - 1224] ( Article 11 added by Stats. 1979, Ch. 1082. ) ## 1224. (a) The petitioner or the director may, within 30 days after the service of notice of an administrative law judge’s decision under this article, file an appeal to the appeals board. The appeals board may for good cause extend the appeal period. If the administrative law judge fails to serve notice of the decision on a petition for review of denial of a claim for refund or credit within 60 days after a petition is filed, the petitioner may consider the petition denied and file an appeal with the appeals board. If an appeal is not filed within the 30-day period or within the additional period granted by the appeals board: (1) The decision of the administrative law judge upon the petition is final in every case at the expiration of the period. (2) Any assessment involved is final at the expiration of the period except that in cases where a decision of the administrative law judge requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the assessment is final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the decision. (b) In the event of an appeal to the appeals board, it may decrease or increase the amount of any assessment involved. In cases where an order or decision of the appeals board requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the order or decision and the assessment become final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the order or decision of the appeals board. In all other cases, the order or decision of the appeals board and any assessment become final 30 days after service upon the petitioner of notice of the order or decision. (Amended by Stats. 1984, Ch. 537, Sec. 23.)
1231.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. )
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The department must develop and run a taxpayer education and information program.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. ) ## 1231. (a) The department shall develop and implement a taxpayer education and information program directed at, but not limited to, the following: (1) Taxpayer or industry groups. (2) Department audit and compliance staff. (3) (A) Identifying forms, procedures, regulations, or laws that are confusing and lead to taxpayer errors. (B) Taking appropriate action, including recommending remedial legislation to change those items identified pursuant to subparagraph (A). (b) The education and information program described in subdivision (a) shall include all of the following: (1) Communication with the taxpayer or industry groups which explains in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected. (2) Participation in small business seminars and similar programs organized by state and local agencies and may include participation in seminars organized by private organizations. (3) In cooperation with the small business community, development of small business educational events and materials that explain, in simplified terms, the process of the department’s determination of whether an individual is an employee or an independent contractor. These events and materials shall be designed to address potential tax and labor law issues that may arise when small businesses contract with microbusinesses in the production and delivery of products and services. (4) Revision of taxpayer educational materials currently produced by the department to explain in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected. (5) Implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and to minimize recurrent taxpayer noncompliance or inconsistency of administration. (Amended by Stats. 2004, Ch. 828, Sec. 2. Effective January 1, 2005.)
1233.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. )
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An employing unit may get relief from assessed taxes, interest, additions, or penalties if it reasonably relied on written department advice and meets the section’s conditions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. ) ## 1233. (a) If an employing unit’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the department, the employing unit may be relieved of the taxes assessed, or any interest, additions to tax, or penalties added thereto, as follows: (1) Taxes or any interest, additions to tax, or penalties added thereto, shall only be relieved if the employing unit’s failure to make a timely return or payment was due to the employing unit’s reasonable reliance on the written advice of a ruling by the director or his or her designee, and only if the department itself finds all the conditions described in subdivision (b) are satisfied. (2) In the event that the employing unit relied on written advice of other than a ruling of the director or his or her designee, taxes shall not be relieved. Interest, additions to tax, or penalties may be waived if the department staff finds all the conditions described in subdivision (b) are satisfied. (b) For purposes of subdivision (a), relief shall be granted if all of the following conditions are satisfied: (1) The employing unit or the employing unit’s representative requested in writing that the department advise him or her whether a particular activity or transaction is subject to tax under the tax laws administered by the department, and the specific facts and circumstances of the employment relationship, activity, or transaction were fully described in the request. (2) The department responded in writing to the person regarding the written request for advice, stating whether or not the described employment relationship, activity, or transaction is subject to tax, or stating the conditions under which the activity or transaction is subject to tax. (3) In reasonable reliance on the department’s written advice, the person did not remit the tax due. (4) The liability for taxes applied to a particular activity or transaction that occurred before the department rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice. (5) The tax consequences expressed in the department’s written advice were not subsequently changed by any of the following: (A) A change in state or federal statutory law or case law. (B) A change in a federal administrative ruling or regulation where the department’s written advice was based on that federal administrative ruling or regulation. (C) A change in material facts or circumstances relating to the taxpayer. (c) Any person seeking relief under this section shall file with the department all of the following: (1) A copy of the person’s written request to the department and a copy of the department’s written advice. (2) A statement signed under penalty of perjury, setting forth the facts on which the claim is based. (3) Any other information which the department may require. (d) Only the person making the written request shall be entitled to rely on the department’s written advice to that person. (e) If written advice is issued pursuant to this section, it shall include a declaration that the tax consequences expressed in the advice may be subject to change for any of the reasons specified in paragraph (5) of subdivision (b) and that it is the duty of the requester to be aware of any of these possible changes. (f) This section shall not apply if the requester’s request for written advice pursuant to paragraph (1) of subdivision (b) contained a misrepresentation or omission of one or more material facts. (g) For purposes of subdivision (a), the department shall waive only that portion of tax, penalties, interest, or additions to tax attributable to the actions taken by the employing unit after receipt of the written advice of the department which were in reasonable reliance on the written advice. (h) When a request is made for a legal ruling, the request shall specifically so state. Director rulings shall be issued as provided in published guidelines. When a director ruling is issued, the ruling shall be signed by the director or his or her designee. (i) This section shall not apply to an employing unit that is a nonprofit organization or a governmental agency. (j) Notwithstanding any other provision of this section, no relief from unemployment insurance taxes imposed pursuant to Article 3 (commencing with Section 976) of Chapter 4 of Part 1, other than relief from interest and penalties, shall be granted pursuant to this section unless Section 1234, as enacted by the act enacting this section, becomes operative. (Added by Stats. 1995, Ch. 541, Sec. 6. Effective January 1, 1996.)
1236.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. )
Verify source ↗

This section lets certain employment tax disputes be settled under specified approval steps, dollar limits, and confidentiality rules.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. ) ## 1236. Any civil employment tax matter dispute arising under Article 8 (commencing with Section 1126), Article 9 (commencing with Section 1176), or Article 11 (commencing with Section 1221), may be settled under the following conditions: (a) (1) The director may approve a settlement of a civil employment tax matter in dispute involving a reduction of tax or penalties, or both, that does not exceed the amount specified in subparagraph (A) of paragraph (3). However, once an appeal of an employment tax matter dispute has been filed with the appeals board, the appeal has been assigned to an administrative law judge, and a notice of hearing has been issued, approval of the settlement by the assigned administrative law judge shall be obtained. If the decision of the administrative law judge has been appealed, approval of the appeals board shall be obtained. A proposed settlement shall be grounds for continuance of the scheduled hearing until the Attorney General has completed a review of the proposed settlement. “Civil employment tax matters in dispute” means those matters that are the subject of protests, appeals, or refund claims. (2) Except as provided by subparagraph (A) of paragraph (3), each proposed settlement shall be submitted to the Attorney General. Within 30 days of receiving that proposed settlement, the Attorney General shall review the recommendation and advise, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. If the Attorney General determines that the settlement is reasonable from an overall perspective, the director, and the administrative law judge or the appeals board, as applicable, may then determine if a settlement will be approved. (3) (A) A settlement of any civil employment tax matter dispute involving a reduction of tax or penalties, or both, in settlement, the total of which reduction of tax or penalties, or both, in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director, and the administrative law judge or the appeals board, as applicable, without prior submission to the Attorney General. (B) On January 1 of each calendar year beginning on January 1, 2025, the Employment Development Department shall increase the amount specified in subparagraph (A). That adjustment shall be made as follows: (i) The Department of Industrial Relations shall transmit annually to the Employment Development Department the percentage change in the California Consumer Price Index, as modified for rental equivalent home ownership for all items, from June of the prior calendar year to June of the current calendar year, no later than August 1 of the current calendar year. (ii) The Employment Development Department shall then: (I) Compute the percentage change in the California Consumer Price Index from the later of June 2024 or June of the calendar year prior to the last increase in the amount specified in this subparagraph. (II) Compute the inflation adjustment factor by adding 100 percent to the percentage change so computed, and converting the resulting percentage to the decimal equivalent. (III) Multiply the amount specified in subparagraph (A) for the immediately preceding calendar year, as adjusted under this subparagraph, by the inflation adjustment factor determined in subclause (II), and round off the resulting product to the nearest one hundred dollars ($100). (b) The director may recommend to the appeals board a settlement of a civil employment tax matter dispute involving a reduction in tax or penalties, or both, exceeding the amount specified in subparagraph (A) of paragraph (3) of subdivision (a) and arising under Article 8 (commencing with Section 1126), Article 9 (commencing with Section 1176), or Article 11 (commencing with Section 1221). Each proposed settlement shall be submitted to the Attorney General in the same manner as described in subdivision (a). (c) Whenever a reduction of tax or penalties or total tax and penalties in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file in the office of the director a public record with respect to that settlement. The public record shall include, but need not be limited to, all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount involved. (3) The amount payable or refundable pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the state. (5) The Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (e) Any proceedings undertaken by the appeals board relating to a settlement as described in this section shall be conducted in a closed session or sessions. Except as provided in subdivision (c), any settlement entered into pursuant to this section shall constitute confidential tax information. (f) Any settlement of a civil employment tax matter arising out of a disagreement between the department and the employing unit on the status of a worker as an employee or an independent contractor may also include an agreement on the prospective classification of that worker and any worker similarly situated for employment tax purposes, except as provided in subdivision (g). (g) If a settlement includes a commitment on the prospective status of workers or reporting responsibilities of the employer, then the following shall apply: (1) The settlement shall not operate to deprive workers of their eligibility for unemployment, workers’ compensation, or disability insurance benefits. (2) The commitment concerning the status of workers or reporting responsibilities of the employer will terminate if there is a change in material facts, a change in an applicable statute, or a ruling by the appeals board on the workers or employer subject to the settlement that is contrary to the commitment. (h) For purposes of this section, settlement is defined as a compromise on the amount of the tax liability, consistent with the reasonable evaluation of the costs and risks associated with litigation of these matters. (i) The amendments to this section made in the 1997 portion of the 1997–98 Regular Session shall become operative January 1, 1998. (Amended by Stats. 2023, Ch. 204, Sec. 18. (AB 1140) Effective January 1, 2024.)
1237.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. )
Verify source ↗

A business entity must not retaliate against a person for seeking information, cooperating with an investigation, or testifying about rights under the code or Labor Code.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 11.5. Taxpayer’s Rights [1231 - 1237] ( Article 11.5 added by Stats. 1995, Ch. 541, Sec. 6. ) ## 1237. (a) No business entity shall discharge or otherwise discriminate against any person because he or she has sought information from the department concerning his or her rights under this code or the Labor Code, cooperated with any investigation undertaken by the department, or has testified or is about to testify in any proceeding brought pursuant to this code or the Labor Code. (b) Any employee who believes that his or her rights under subdivision (a) have been violated may file a complaint with the Labor Commissioner, and with respect to that complaint shall be entitled to the same rights, remedies, and procedures as are applicable for a violation of Section 98.6 of the Labor Code. (Added by Stats. 1997, Ch. 636, Sec. 2. Effective January 1, 1998.)
1241.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. )
Verify source ↗

A court action for wrongly assessed or collected contributions, interest, or penalties generally requires a refund or credit claim first, and claimants usually must sue the director within 90 days after notice of the appeals board decision.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. ) ## 1241. (a) No suit or proceeding shall be maintained in any court for the recovery of any amount of contributions, interest or penalties alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been filed pursuant to this chapter. Within 90 days after the service of the notice of the decision of the appeals board upon an appeal, the claimant may bring an action against the director on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been denied. The director may, in writing, extend for a period of not exceeding two years the time within which such action may be instituted if written request for such extension is filed with the director within the 90-day period. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of alleged overpayments. If the appeals board fails to serve notice of its decision on the appeal within 90 days after an appeal is filed, the claimant may consider the claim denied and may bring an action against the director under this section. (b) To the extent permitted by federal law, any entity or organization which has made a bona fide claim that it is a church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches, may bring suit to challenge a decision of the appeals board denying an exemption as a church or religious organization by paying the amount of the last quarter assessed immediately preceding the initial appeals board decision denying the exemption and then making a claim for refund or credit pursuant to this section. An entity or organization shall be deemed to have made a bona fide claim that it is a church or religious entity for purposes of this section if either of the following is established: (1) That it has been recognized as a church or religious organization by any entity of state or federal government. (2) That the appeals board found that the department has failed to show by a preponderance of the evidence admitted at the proceedings to determine tax liability that the petitioner has not made a bona fide claim of coverage under subdivision (a) as a church or religious entity. (c) A petition for writ of mandate shall lie to challenge any decision denying eligibility under subdivision (b), and shall not be deemed an action proscribed by or within the meaning of Section 32 of Article XIII of the California Constitution or Section 1851. The time within which to file any claim or action under subdivision (a) shall be extended during the pendency of any action brought pursuant to this subdivision. (Amended by Stats. 1982, Ch. 984, Sec. 2.)
1242.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. )
Verify source ↗

If a plaintiff wins an action authorized by Section 1241, the judgment must be credited against the plaintiff’s unpaid contributions, interest, and penalties first, and any remaining balance must be refunded. Interest is payable only if collected amounts are available, at 12% per year on illegally collected contributions from payment to judgment.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. ) ## 1242. If, in any action authorized by Section 1241, judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any contributions, interest, and penalties due from the plaintiff under this division, and the balance of the judgment shall be refunded to the plaintiff. In any such judgment, interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor, at the rate of 12 percent per annum upon the amount of contributions found to have been illegally collected from the date of the payment of the contributions to the date of the judgment. (Added by Stats. 1979, Ch. 1082.)
1243.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. )
Verify source ↗

An employer must file an appropriate proceeding within 90 days after notice if it wants judicial review of certain appeals board decisions. The director may extend that filing time in writing for up to two years if requested within the 90-day period.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 4. Contributions and Reports [901 - 1243] ( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 12. Judicial Review [1241 - 1243] ( Article 12 added by Stats. 1979, Ch. 1082. ) ## 1243. A decision of the appeals board on an appeal from a denial of a protest under Section 1034 or on an appeal from a denial or granting of an application for transfer of reserve account under Article 5 (commencing with Section 1051) shall be subject to judicial review if an appropriate proceeding is filed by the employer within 90 days of the service of notice of the decision. The director may, in writing, extend for a period of not exceeding two years the time within which such proceeding may be instituted if written request for such extension is filed with the director within the 90-day period. (Added by Stats. 1979, Ch. 1082.)
125.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

The article’s definitions apply to this division unless the context clearly shows otherwise.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. ) ## 125. Except where the context otherwise clearly indicates, the definitions set forth in this article shall govern the construction of the provisions of this division. (Enacted by Stats. 1953, Ch. 308.)
125.3.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

“American aircraft” means an aircraft registered under the laws of the United States.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. ) ## 125.3. “American aircraft” means an aircraft registered under the laws of the United States. (Added by Stats. 1971, Ch. 1107.)
125.4.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

This section defines “American employer” for the code.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. ) ## 125.4. “American employer” means any of the following: (a) An individual who is a resident of the United States. (b) A partnership, if two-thirds or more of the partners are residents of the United States. (c) A trust, if all of the trustees are residents of the United States. (d) A corporation organized under the laws of the United States or of any state. (e) A limited liability company organized under the laws of the United States or of any state. (f) An Indian tribe as described by Section 3306(u) of Title 26 of the United States Code. (Amended by Stats. 2015, Ch. 303, Sec. 507. (AB 731) Effective January 1, 2016.)
125.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. )
Verify source ↗

This section defines “American vessel.”

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. ) ## 125.5. “American vessel” means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. (Added by Stats. 1971, Ch. 1107.)
1251.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

Unemployment compensation benefits are payable from the Unemployment Fund to unemployed individuals who are eligible under this part.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1251. Unemployment compensation benefits are payable from the Unemployment Fund to unemployed individuals who are eligible under this part. (Enacted by Stats. 1953, Ch. 308.)
1252.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

This section defines when an individual is considered unemployed for a week and excludes certain National Guard and reserve payments from the meaning of wages for this section.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1252. (a) An individual is “unemployed” in any week in which he or she meets any of the following conditions: (1) Any week during which he or she performs no services and with respect to which no wages are payable to him or her. (2) Any week of less than full-time work, if the wages payable to him or her with respect to the week, when reduced by twenty-five dollars ($25) or 25 percent of the wages payable, whichever is greater, do not equal or exceed his or her weekly benefit amount. (3) Any week for which, except for the requirements of subdivision (d) of Section 1253, he or she would be eligible for benefits under Section 1253.5. (4) Any week during which he or she performs full-time work for five days as a juror, or as a witness under subpoena. (b) Authorized regulations shall be prescribed making such distinctions as may be necessary in the procedures applicable to unemployed individuals as to total unemployment, part-total employment, partial unemployment of individuals attached to their regular jobs, and other forms of short-time work. (c) For the purpose of this section only “wages” includes any and all compensation for personal services whether performed as an employee or as an independent contractor or as a juror or as a witness, but 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. (Amended by Stats. 1983, Ch. 761, Sec. 1.)
1252.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

For commercial fishermen, a “totally unemployed individual” is a person who had no wages and performed no services during a week while still attached to the employer, because the boat was tied up for certain listed reasons.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1252.1. With respect to individuals hired as commercial fishermen a “totally unemployed individual” means an individual who, during a particular week, while still attached to his employer from the standpoint that there did not occur any severance of the employer-employee relationship, earned no wages and performed no services because his employer’s boat was tied up for one or more of the following reasons: (a) Inclement weather. (b) Absence of fish in fishable waters. (c) Lack of orders for fish from buyers. (d) Boat is laid up for repairs. (Amended by Stats. 1961, Ch. 2164.)
1252.2.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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For commercial fishermen, a “partially unemployed individual” is someone who meets the listed weekly work, attachment, and wage conditions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1252.2. With respect to individuals hired as commercial fishermen a “partially unemployed individual” means an individual who, during a particular week meets all of the following conditions: (a) Was employed by his or her regular employer in the act of catching or attempting to catch fish. (b) Was during the week continuously attached to his or her employer from the standpoint that there did not occur any severance of the employer-employee relationship. (c) (1) Worked less than normal customary full-time hours or full number of days per week for his or her regular employer because of lack of full-time work, or (2) If normal customary full-time hours or full number of days per week are not determinable, he or she worked less than four (4) days during a payroll week for his or her regular employer because of lack of full-time work. (d) Earned wages which, when reduced by twenty-five dollars ($25) or 25 percent of the wages, whichever is greater, do not equal or exceed his or her weekly benefit amount. (Amended by Stats. 1983, Ch. 761, Sec. 2.)
1253.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An unemployed individual can get unemployment benefits for a week only if the listed eligibility conditions are met.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253. An unemployed individual is eligible to receive unemployment compensation benefits with respect to any week only if the director finds that: (a) A claim for benefits with respect to that week has been made in accordance with authorized regulations. (b) He or she has registered for work, and thereafter continued to report, at a public employment office or any other place as the director may approve. Either or both of the requirements of this subdivision may be waived or altered by authorized regulation as to partially employed individuals attached to regular jobs. (c) He or she was able to work and available for work for that week. (d) He has been unemployed for a waiting period of one week as defined in Section 1254, unless this waiting period has been waived pursuant to Section 8571 of the Government Code. (e) He or she conducted a search for suitable work in accordance with specific and reasonable instructions of a public employment office. (f) He or she participated as required by the director in reemployment activities, such as orientation and assessment if the individual has been identified pursuant to an automated profiling system as likely to exhaust regular unemployment benefits unless the individual has shown good cause for failure to participate. (Amended by Stats. 1994, Ch. 1116, Sec. 1. Effective January 1, 1995.)
1253.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An otherwise eligible unemployed person is not treated as ineligible for up to two working days in a week if detention or arrest prevents work, and the charge is later dismissed in the arrest/detention case.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.1. An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which, for not exceeding two working days, he cannot reasonably be expected to work because: (a) He is unlawfully detained. (b) He is lawfully detained or arrested, but the charge against such individual is subsequently dismissed. (c) Notwithstanding any other provision of this division, any determination made pursuant to subdivision (b) of this section may, if no appeal has been filed therefrom, be reconsidered by the department within 15 days from the date that the charge is dismissed. Notice of any reconsidered determination shall be given to the claimant and any employer or employing unit which received notice under Section 1328 or 1331, and the claimant or employer may appeal therefrom in the manner prescribed in Section 1328. (Amended by Stats. 1975, Ch. 768.)
1253.12.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An otherwise eligible unemployed individual is not treated as ineligible for unemployment benefits for up to 2 working days after a death in the immediate family in the same state, or up to 4 working days after a death in the immediate family outside the state.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.12. An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits, shall not be deemed ineligible for any week in which: (a) For not exceeding two working days, he or she cannot reasonably be expected to work because there has been a death in his or her immediate family in the state in which he or she resides. (b) For not exceeding four working days, he or she cannot reasonably be expected to work because there has been a death in his or her immediate family outside of the state in which he or she resides. (Amended by Stats. 1978, Ch. 397.)
1253.15.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An unemployed person discharged from U.S. armed services is not treated as ineligible for unemployment benefits for any week covered by compensated unexpired leave time, if otherwise eligible.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.15. An unemployed individual who has been discharged from any branch of the United States armed services and who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible in any week for which he has unexpired leave time for which he has been compensated upon his discharge. (Added by Stats. 1971, Ch. 1306.)
1253.2.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Some unemployed longshoring workers remain eligible for benefits even if they have one uncompensated day off or holiday in a week, if the listed conditions are met.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.2. An unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits shall not be deemed ineligible for any week in which pursuant to the provisions of a collective bargaining agreement he is allowed not more than one uncompensated day off in that week or is allowed not more than one uncompensated holiday on one day in that week if: (a) He is employed in longshoring operations; (b) His employer regularly offers employment to individuals employed in such operations seven days a week; (c) He is able to work and available for work for six days of the week except as provided in Section 1253.1 or 1253.12. (Amended by Stats. 1979, Ch. 373.)
1253.3.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Educational-related unemployment benefits are generally payable on the same terms as other covered service, but payments are restricted during certain academic breaks; certain employers must give a written notice, and some individuals may get retroactive benefits.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.3. (a) Notwithstanding any other provision of this division, unemployment compensation benefits, extended duration benefits, and federal-state extended benefits are payable on the basis of service to which Section 3309(a)(1) of the Internal Revenue Code of 1954 applies, in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to this division, except as provided by this section. (b) Benefits specified by subdivision (a) based on service performed in the employ of a nonprofit organization, or of any entity as defined by Section 605, with respect to service in an instructional, research, or principal administrative capacity for an educational institution are not payable to any individual with respect to any week which begins during the period between two successive academic years or terms or, when an agreement provides instead for a similar period between two regular but not successive terms, during that period, or during a period of paid sabbatical leave provided for in the individual’s contract, if the individual performs services in the first of the academic years or terms and if there is a contract or a reasonable assurance that the individual will perform services for any educational institution in the second of the academic years or terms. (c) Benefits specified by subdivision (a) based on service performed in the employ of a nonprofit organization, or of any entity as defined by Section 605, with respect to service in any other capacity than specified in subdivision (b) for an educational institution shall not be payable to any individual with respect to any week which commences during a period between two successive academic years or terms if the individual performs the service in the first of the academic years or terms and there is a reasonable assurance that the individual will perform the service in the second of the academic years or terms. However, if the individual was not offered an opportunity to perform the services for an educational institution for the second of the academic years or terms, the individual shall be entitled to a retroactive payment of benefits for each week for which the individual filed a timely claim for benefits and for which benefits were denied solely by reason of this subdivision. Retroactive benefits shall be claimed in accordance with the department’s procedures which shall specify that except where the individual was entitled to benefits based on services performed for other than an educational institution, an individual who has a reasonable assurance of reemployment may satisfy the search for work requirement of subdivision (e) of Section 1253, by registering for work pursuant to subdivision (b) of Section 1253 during the period between the first and second academic terms or years. A claim for retroactive benefits may be made no later than 30 days following the commencement of the second academic year or term. (d) Benefits specified by subdivision (a) based on service performed in the employ of a nonprofit organization, or of any entity as defined by Section 605, with respect to services specified by subdivision (b) or (c), are not payable to any individual with respect to any week that commences during an established and customary vacation period or holiday recess if the individual performs the services in the period immediately before the vacation period or holiday recess, and there is a reasonable assurance that the individual will perform the services in the period immediately following the vacation period or holiday recess. (e) With respect to any services specified by subdivision (b) or (c), compensation payable on the basis of services in that capacity may be denied as specified in subdivision (b), (c), or (d) to any individual who performed the services in an educational institution while in the employ of an educational service agency, and for this purpose the term “educational service agency” means a governmental agency or governmental entity that is established and operated exclusively for the purpose of providing the services to one or more educational institutions. (f) Benefits specified by subdivision (a) based on service performed in the employ of a nonprofit organization, or of any entity as defined by Section 605, are not payable during the periods of time, and subject to the same conditions, contained in subdivisions (b), (c), (d), and (h), if the services are provided to, or on behalf of, an educational institution. (g) For purposes of this section, “reasonable assurance” includes, but is not limited to, an offer of employment or assignment made by the educational institution, provided that the offer or assignment is not contingent on enrollment, funding, or program changes. An individual who has been notified that he or she will be replaced and does not have an offer of employment or assignment to perform services for an educational institution is not considered to have reasonable assurance. (h) For purposes of this section, if the time for service performed during the period of and pursuant to any contract for any academic year or term by an individual for any employing unit as specified in subdivision (b) or (c) constitutes one-half or more of the time in total service performed for the employing unit by the individual during that same period for remuneration, all the services of the individual for the employing unit for that period shall be deemed subject to the benefit payment restriction provisions of this section. (i) Any entity as defined by Section 605, with respect to any individual performing a service in any other capacity other than specified in subdivision (b) for an educational institution, shall provide a written statement indicating the following to the individual no later than 30 days before the end of the first of the academic years or terms: (1) Whether or not there is a reasonable assurance of reemployment. (2) Whether or not it is stated that the individual has no reasonable assurance of reemployment, that the individual should file a claim for benefits at the close of the academic year or term. (3) If it is stated that the individual has reasonable assurance of reemployment, the written statement shall also inform the employee that he or she may file a claim for benefits and that the determination for eligibility for benefits is made by the Employment Development Department and not by the employer. (4) If it is stated that the individual has reasonable assurance of reemployment, that the individual shall be entitled to a retroactive payment of benefits if the individual is not offered an opportunity to perform the services for the educational institution for the second of the academic years or terms, if the individual is otherwise eligible and he or she filed a claim for each week benefits are claimed, and if a claim for retroactive benefits is made no later than 30 days following the commencement of the second academic year or term. (Amended by Stats. 2001, Ch. 255, Sec. 15. Effective January 1, 2002. Applicable from December 21, 2000, pursuant to Sec. 17 of Ch. 255.)
1253.4.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Unemployment compensation and related extended benefits are not payable to an individual for weeks between successive sports seasons if the person’s work is mainly sports-related, the person worked in the earlier season, and there is reasonable assurance they will work in the later season.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.4. Unemployment compensation benefits, extended duration benefits, and federal-state extended benefits shall not be payable to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons, or similar periods, if such individual performed such services in the first of such seasons, or similar periods, and there is a reasonable assurance that such individual will perform such services in the later of such seasons, or similar periods. (Repealed and added by Stats. 1978, Ch. 2.)
1253.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An otherwise eligible individual who is temporarily unable to work because of physical or mental illness or injury may receive unemployment benefits for the days they are able and available to work.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.5. Notwithstanding the provisions of subdivision (c) of Section 1253, if an individual is, in all other respects, eligible for benefits under this part, and such individual becomes unable to work due to a physical or mental illness or injury for one or more days during such week, he shall be paid unemployment compensation benefits at the rate of one-seventh the weekly benefit amount payable for that week for each day which he is available for work and able to work. The amount of benefits payable, if not a multiple of one dollar ($1), shall be computed to the next higher multiple of one dollar ($1). The individual shall not be entitled to unemployment compensation benefits for any day during such week which he is unable to work due to such physical or mental illness or injury. (Added by Stats. 1974, Ch. 1185.)
1253.6.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An otherwise eligible unemployed individual is not to be treated as unable or unavailable for work for weeks spent serving on a grand or petit jury or responding to a subpoena.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.6. For purposes of subdivision (c) of Section 1253, an unemployed individual who is in all respects otherwise eligible for unemployment compensation benefits, shall not be deemed to be not able to, or unavailable for, work for any week in which such person is not able to, or available for, work solely because such person is serving on a grand or petit jury, or is responding to a subpoena. (Amended by Stats. 1977, Ch. 473.)
1253.7.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An individual is not disqualified for unemployment benefits for any week solely because they are summoned to jury duty or are hospitalized for an emergency or life-threatening condition.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.7. For the purposes of subdivision (e) of Section 1253, an individual shall not be disqualified for any week solely because of either of the following: (a) The individual is before any court of the United States or any state pursuant to a lawfully issued summons to appear for jury duty. (b) The individual is hospitalized for treatment of an emergency or life-threatening condition. (Added by Stats. 1985, Ch. 716, Sec. 1.)
1253.8.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

A person is not disqualified from unemployment benefits just because they are only available for part-time work.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.8. An unemployed individual shall not be disqualified for eligibility for unemployment compensation benefits solely on the basis that he or she is only available for part-time work. If an individual restricts his or her availability to part-time work, he or she may be considered to be able to work and available for work pursuant to subdivision (c) of Section 1253 if it is determined that all of following conditions exist: (a) The claim is based on the part-time employment. (b) The claimant is actively seeking and is willing to accept work under essentially the same conditions as existed while the wage credits were accrued. (c) The claimant imposes no other restrictions and is in a labor market in which a reasonable demand exists for the part-time services he or she offers. (Repealed and added by Stats. 2001, Ch. 409, Sec. 3. Effective January 1, 2002.)
1253.9.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

An unemployed individual cannot be denied unemployment benefits just because they are a student.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.9. An unemployed individual may not be disqualified for unemployment compensation benefits solely on the basis that he or she is a student. An unemployed individual may be considered to be able and available for work pursuant to subdivision (c) of Section 1253, if the school attendance does not eliminate a substantial portion of the individual’s full-time labor market availability. If an unemployed individual restricts his or her availability to part-time work due to school attendance, he or she may be considered to be able to work and available for work if he or she meets the criteria set forth in Section 1253.8. (Added by Stats. 2002, Ch. 1022, Sec. 10. Effective September 28, 2002.)
1253.92.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
Verify source ↗

An unemployed individual in a training or education program must notify the department, and the department generally may not schedule an eligibility determination for that week unless the program conflicts with eligibility requirements.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1253.92. (a) An unemployed individual who meets all of the requirements under this division, including Section 1253.9, and certifies for continued unemployment compensation benefits shall not be scheduled for a determination of eligibility for a week in which the individual commenced or is participating in a training or education program and has notified the department of the training or education program. (b) If the department determines that the commencement of, or the ongoing participation in, a training or education program conflicts with the eligibility requirements for unemployment compensation under this division, the department may schedule and conduct a determination of eligibility. (Amended by Stats. 2015, Ch. 303, Sec. 520. (AB 731) Effective January 1, 2016.)
1254.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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A week cannot be counted as a week of unemployment unless it falls within the relevant benefit year and the other stated conditions are met.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1254. No week shall be counted as a week of unemployment under subdivision (d) of Section 1253: (a) Unless it occurs within the benefit year which includes the week with respect to which he claims payment of unemployment compensation benefits, but this requirement shall not interrupt the payment of such benefits for consecutive weeks of unemployment. The week immediately preceding a benefit year, if part of one uninterrupted period of unemployment which continues into that benefit year shall be deemed, for the purposes of this section only, to be within such benefit year as well as within the preceding benefit year. (b) If unemployment compensation benefits have been paid with respect to that week. (c) Unless the individual was eligible for unemployment compensation benefits with respect thereto in all respects, except for the requirements of subdivision (d) of Section 1253 and Section 1281. (Enacted by Stats. 1953, Ch. 308.)
1255.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An individual is not eligible for unemployment compensation benefits for any week when they are receiving or seeking unemployment benefits from another state or from the United States.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1255. An individual is not eligible for unemployment compensation benefits on account of unemployment for any week or part of any week with respect to which he has received or is seeking unemployment benefits under an unemployment compensation law of any other state or of the United States. If the appropriate agency of the other state or of the United States finally determines that he is not entitled to unemployment compensation benefits, this section shall not apply. (Enacted by Stats. 1953, Ch. 308.)
1255.3.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Unemployment benefits are reduced by pension-like payments for weeks starting after March 31, 1980, unless the listed exceptions apply.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1255.3. (a) Except as provided by subdivisions (c) and (d), the amount of unemployment compensation benefits, extended duration benefits, and federal-state extended benefits payable to an individual for any week which begins after March 31, 1980, and which begins in a period with respect to which that individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment which is based on the previous work of the individual shall be reduced, but not below zero, by an amount equal to the amount of the pension, retirement or retired pay, annuity, or other payment, which is reasonably attributable to that week. (b) Subdivision (a) shall be operative only during such time as Section 3304 of the Federal Unemployment Tax Act requires that state unemployment insurance laws contain those provisions as a condition of certification of state unemployment insurance laws by the Secretary of Labor. (c) Subdivision (a) shall apply to any pension, retirement or retired pay, annuity, or other similar periodic payment only if both of the following are met: (1) The pension, retirement or retired pay, annuity, or similar payment is under a plan maintained (or contributed to) by a base period or chargeable employer. (2) In the case of such a payment not made under the federal Social Security Act or the federal Railroad Retirement Act of 1974 (or the corresponding provisions of prior law), services performed for the employer by the individual after the beginning of the base period (or remuneration for such services) affect eligibility for, or increase the amount of, such pension, retirement or retired pay, annuity, or similar periodic payment. (d) (1) Subdivision (a) shall not apply to any pension, retirement or retired pay, annuity or other similar periodic payment if the individual has made any contribution to the pension, retirement or retired pay, annuity, or other similar periodic payment. (2) The amendments made to this subdivision during the 1986 portion of the 1985–86 Regular Session shall apply to new claims filed with an effective date beginning on or after January 1, 1987. (e) The amendments made to subdivision (c) of this section during the 1985 portion of the 1985–86 Regular Session shall apply retroactively to all unemployment compensation benefits, extended duration benefits, and federal-state extended benefits, payable to an individual for any week which begins after November 1, 1980. (Amended by Stats. 1987, Ch. 956, Sec. 1. Effective September 22, 1987.)
1255.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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This section reduces unemployment benefits when the person also gets temporary total disability or similar workers’ compensation payments, and it rounds the computed amount up to the next dollar.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1255.5. (a) An individual is not eligible for unemployment compensation benefits or extended duration benefits for the same day or days of unemployment for which he is allowed by the Workmen’s Compensation Appeals Board, or for which he receives, benefits in the form of cash payments for temporary total disability indemnity, under a workmen’s compensation law, or employer’s liability law of this state, or of any other state, or of the federal government, except that if such cash payments are less than the amount he would otherwise receive as unemployment compensation benefits or extended duration benefits under this division, he shall be entitled to receive for such day or days, if otherwise eligible, unemployment compensation benefits or extended duration benefits reduced by the amount of such cash payments. (b) Notwithstanding any other provision of this division, an individual who is ineligible to receive unemployment compensation benefits or extended duration benefits under subdivision (a) of this section for one or more days of a week of unemployment and who is eligible to receive unemployment compensation benefits or extended duration benefits for the other days of that week is, with respect to that week, entitled to an amount of unemployment compensation benefits or extended duration benefits computed by reducing his weekly benefit amount by the amount of temporary total disability indemnity received for that week. (c) The amount determined under subdivision (a) or (b), if not a multiple of one dollar ($1), shall be computed to the next higher multiple of one dollar ($1). (Added by Stats. 1967, Ch. 1721.)
1255.7.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Child Support Services and the department must exchange status information, keep records of people who owe support obligations, and withhold those obligations from unemployment compensation when payable.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1255.7. (a) The Department of Child Support Services shall notify the director whether an individual filing a claim for unemployment compensation after October 1, 1982, owes support obligations as defined under subdivision (h), and notify the department of any changes in the status of these individuals to ensure that the department has a current record. (b) The department shall maintain and keep current a record of individuals who owe support obligations and who may have claims for unemployment compensation benefits. (c) The department shall deduct and withhold support obligations as defined under subdivision (h) from any unemployment compensation payable to an individual who owes these obligations. (d) Any amount deducted and withheld under subdivision (c) shall be paid by the department to the appropriate county or to the Department of Child Support Services as the assigned payee, as stipulated by mutual agreement, in the interagency agreement between the department and the Department of Child Support Services. (e) Any amount deducted and withheld under subdivision (c) shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by the individual to the Department of Child Support Services. (f) For purposes of subdivisions (a) to (e), inclusive, “unemployment compensation” means any compensation payable under this division, except Part 2 (commencing with Section 2601), but including amounts payable by the department pursuant to an agreement under any federal unemployment compensation law. (g) This section applies only if appropriate arrangements have been made for reimbursement by the Department of Child Support Services for the administrative costs incurred by the Employment Development Department. (h) For purposes of this section, “support obligations” means the child and related spousal support obligations which are being enforced pursuant to a plan described in Section 454 of the Social Security Act and as that section may hereafter be amended. However, to the extent “related spousal support obligations” may not be collected from unemployment compensation under federal law, those obligations shall not be included in the definition of support obligations under this section. (Amended by Stats. 2000, Ch. 808, Sec. 116. Effective September 28, 2000.)
1256.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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A person is disqualified from unemployment benefits if the director finds they quit without good cause or were fired for misconduct, but several good-cause exceptions apply.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256. An individual is disqualified for unemployment compensation benefits if the director finds that he or she left his or her most recent work voluntarily without good cause or that he or she has been discharged for misconduct connected with his or her most recent work. An individual is presumed to have been discharged for reasons other than misconduct in connection with his or her work and not to have voluntarily left his or her work without good cause unless his or her employer has given written notice to the contrary to the department as provided in Section 1327, setting forth facts sufficient to overcome the presumption. The presumption provided by this section is rebuttable. An individual whose employment is terminated under the compulsory retirement provisions of a collective bargaining agreement to which the employer is a party, shall not be deemed to have left his or her work without good cause. An individual may be deemed to have left his or her most recent work with good cause if he or she leaves employment to accompany his or her spouse or domestic partner to a place or to join him or her at a place from which it is impractical to commute to the employment. For purposes of this section “spouse” includes a person to whom marriage is imminent, and “domestic partner” includes a person to whom a domestic partnership, as described in Section 297 of the Family Code, is imminent. An individual may be deemed to have left his or her most recent work with good cause if he or she leaves employment to protect his or her family, or himself or herself, from domestic violence abuse. An individual shall be deemed to have left his or her most recent work with good cause if he or she elects to be laid off in place of an employee with less seniority pursuant to a provision in a collective bargaining agreement that provides that an employee with more seniority may elect to be laid off in place of an employee with less seniority when the employer has decided to lay off employees. (Amended by Stats. 2010, Ch. 678, Sec. 3.5. (AB 2364) Effective January 1, 2011.)
1256.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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If a worker is absent from work for more than 24 hours because of incarceration and is convicted, the worker is treated as having left work voluntarily without good cause for Section 1256 purposes.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256.1. (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is convicted of the offense for which he was incarcerated or of any lesser included offense, he shall be deemed to have left his work voluntarily without good cause for the purposes of Section 1256. A plea or verdict of guilty, or a conviction following a plea of nolo contendere, is deemed to be a conviction within the meaning of this section irrespective of whether an order granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed but execution thereof is suspended. (b) Notwithstanding any other provision of this division, any determination made prior to a conviction or other final disposition of the criminal complaint or accusation by the court as to whether an individual who is terminated due to his absence from work because of incarceration voluntarily leaves without good cause may, if no appeal has been taken from the determination, for good cause be reconsidered by the department during the benefit year or extended duration period to which the determination relates. Notice of any reconsidered determination shall be given to the claimant and any employer or employing unit which received notice under Section 1328 or 1331, and the claimant or employer may appeal therefrom in the manner prescribed in Section 1328. (Amended by Stats. 1972, Ch. 833.)
1256.2.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An employee who quits is not treated as leaving work without good cause if the employer deprived them of equal employment opportunities, unless subdivision (b) applies.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256.2. (a) Except as otherwise provided in subdivision (b), an individual who terminates his or her employment shall not be deemed to have left his or her most recent work without good cause if his or her employer deprived the individual of equal employment opportunities on any basis listed in subdivision (a) of Section 12940 of the Government Code, as those bases are defined in Sections 12926 and 12926.1 of the Government Code. (b) Subdivision (a) does not apply to the following: (1) A deprivation of equal employment opportunities that is based upon a bona fide occupational qualification or applicable security regulations established by the United States or this state, specifically, as provided in Section 12940 of the Government Code. (2) An individual who fails to make reasonable efforts to provide the employer with an opportunity to remove any unintentional deprivation of the individual’s equal employment opportunities. (Amended by Stats. 2004, Ch. 788, Sec. 32. Effective January 1, 2005.)
1256.3.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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This section defines “most recent work” for certain unemployment benefit provisions.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256.3. For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4, and 1256.5, “most recent work” is that work in which a claimant last performed compensated services: (a) Prior to and nearest the date of filing a valid new, reopened, or additional claim for unemployment compensation benefits, a valid primary, reopened, or additional claim for extended duration benefits, or a valid application, or reopened or additional claim for federal-state extended benefits. (b) During the calendar week for which a continued claim is filed. (Amended by Stats. 2005, Ch. 152, Sec. 12. Effective January 1, 2006.)
1256.4.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An individual is disqualified from unemployment compensation benefits if the disqualifying separation or discharge was caused by intoxication-related conduct linked to an irresistible compulsion to use intoxicants.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256.4. (a) An individual is disqualified for unemployment compensation benefits if either of the following occur: (1) The director finds that he or she was discharged from his or her most recent work for chronic absenteeism due to intoxication or reporting to work while intoxicated or using intoxicants on the job, or gross neglect of duty while intoxicated, when any of these incidents is caused by an irresistible compulsion to use or consume intoxicants, including alcoholic beverages. (2) He or she otherwise left his or her most recent employment for reasons caused by an irresistible compulsion to use or consume intoxicants, including alcoholic beverages. (b) An individual disqualified under this section, under a determination transmitted to him or her by the department, is ineligible to receive unemployment compensation benefits under this part for the week in which the separation occurs, and continuing until he or she has performed service in bona fide employment for which remuneration is received equal to or in excess of five times his or her weekly benefit amount, or until a physician or authorized treatment program administrator certifies that the individual has entered into and is continuing in, or has completed, a treatment program for his or her condition and is able to return to employment. (c) The department shall advise each individual disqualified under this section of the benefits available under Part 2 (commencing with Section 2601), and, if assistance in locating an appropriate treatment program is requested, refer the individual to the appropriate county drug or alcohol program administrator. (Added by renumbering Section 1256.5 by Stats. 2005, Ch. 152, Sec. 13. Effective January 1, 2006.)
1256.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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A worker may be treated as having left the job with good cause if the director finds the worker left because of sexual harassment and took reasonable steps to preserve the working relationship, unless those steps would have been futile.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1256.5. (a) An individual shall be deemed to have left his or her most recent work with good cause if the director finds that he or she leaves employment because of sexual harassment if the individual has taken reasonable steps to preserve the working relationship. No steps shall be required if the director finds it would have been futile. For purposes of this subdivision, unwelcome sexual advances, requests for sexual favors, and other verbal, visual, or physical conduct of a sexual nature constitutes sexual harassment when any of the following occur: (1) Submission to the conduct is made either explicitly or implicitly a term or condition of an individual’s employment. (2) Submission to or rejection of the conduct by an individual is used as the basis for employment decisions affecting the individual. (3) The conduct has the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, hostile, or offensive working environment. (b) Findings of fact and law by the director shall not collaterally estop adjudication of the issue of sexual harassment in another forum. (Amended by Stats. 2006, Ch. 538, Sec. 644. Effective January 1, 2007.)
1257.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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An individual can be disqualified from unemployment compensation benefits for willfully lying or withholding material facts to get benefits, or for refusing suitable work or failing to apply for it without good cause.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1257. An individual is also disqualified for unemployment compensation benefits if: (a) He or she willfully, for the purpose of obtaining unemployment compensation benefits, either made a false statement or representation, including, but not limited to, using a false name, false social security number, or other false identification, with actual knowledge of the falsity thereof, or withheld a material fact in order to obtain any unemployment compensation benefits under this division. (b) He or she, without good cause, refused to accept suitable employment when offered to him or her, or failed to apply for suitable employment when notified by a public employment office. (Amended by Stats. 1995, Ch. 397, Sec. 1. Effective January 1, 1996.)
1258.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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“Suitable employment” means work in the individual’s usual occupation or work for which the individual is reasonably fitted. When deciding that question, the director must consider several listed factors.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1258. “Suitable employment” means work in the individual’s usual occupation or for which he is reasonably fitted, regardless of whether or not it is subject to this division. In determining whether the work is work for which the individual is reasonably fitted, the director shall consider the degree of risk involved to the individual’s health, safety, and morals, his physical fitness and prior training, his experience and prior earnings, his length of unemployment and prospects for securing local work in his customary occupation, and the distance of the available work from his residence, and such other factors as would influence a reasonably prudent person in the individual’s circumstances. (Amended by Stats. 1975, Ch. 715.)
1258.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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“Suitable employment” excludes work for an employer that lacks a required state license, fails to handle and remit required employee contributions, or lacks workers’ compensation insurance or self-insurance.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1258.5. “Suitable employment” does not include employment with an employer who does not: (a) Possess an appropriate state license to engage in his business, trade, or profession; or (b) Withhold or hold in trust the employee contributions required by Part 2 (commencing with Section 2601) of this division for unemployment compensation disability benefits and does not transmit all such employee contributions to the department for the Disability Fund as required by Section 986; or (c) Carry either workers’ compensation insurance or possess a certificate of self-insurance as required by Division 4 (commencing with Section 3201) of the Labor Code. (Amended by Stats. 1979, Ch. 373.)
1259.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Unemployment benefits may not be denied to an otherwise eligible person who refuses new work if one of the listed disqualifying conditions applies.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1259. Notwithstanding any other provisions of this division, no work or employment shall be deemed suitable and benefits shall not be denied to any otherwise eligible and qualified individual for refusing new work under any of the following conditions: (a) If the position offered is vacant due directly to a strike, lockout, or other labor dispute. (b) If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality. (c) If, as a condition of being employed, the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization. (d) If the offer of employment is from an employer who does not possess an appropriate state license to engage in his business, trade, or profession if required by state law. (e) If the offer of employment is from an employer who does not carry either workmen’s compensation insurance or possess a certificate of self-insurance as required by Division 4 (commencing with Section 3201) of the Labor Code. (f) If the offer of employment is from an employer who does not withhold or hold in trust the employee contributions required by Part 2 (commencing with Section 2601) of this division for unemployment compensation disability benefits and does not transmit all such employee contributions to the department for the Disability Fund as required by Section 986. (Amended by Stats. 1977, Ch. 1252.)
126.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. )
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“Appeals Board” means the California Unemployment Insurance Appeals Board.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 1. General Provisions [100 - 144] ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 2. General Definitions [125 - 144] ( Article 2 enacted by Stats. 1953, Ch. 308. ) ## 126. “Appeals Board” means the California Unemployment Insurance Appeals Board. (Enacted by Stats. 1953, Ch. 308.)
1260.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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This section sets how long certain disqualified individuals cannot receive unemployment compensation benefits, and requires the department to give notice, allow a response, and issue a final determination before applying the false-statement disqualification rules.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1260. (a) An individual disqualified under Section 1256, under a determination transmitted to the individual by the department, is ineligible to receive unemployment compensation benefits for the week in which the act that causes the disqualification occurs and continuing until they have, subsequent to the act that causes disqualification and their registration for work, performed service in bona fide employment for which remuneration is received equal to or in excess of five times their weekly benefit amount. (b) An individual disqualified under subdivision (b) of Section 1257, under a determination transmitted to the individual by the department, is ineligible to receive unemployment compensation benefits for not less than 2 and no more than 10 consecutive weeks beginning with: (1) The week in which the cause of the disqualification occurs, if the individual registers for work in that week. (2) The week subsequent to the occurrence of the cause of the individual’s disqualification in which they first register for work, if they do not register for work in the week in which the cause of their disqualification occurs. (c) An individual disqualified under subdivision (a) of Section 1257, under a determination transmitted to the individual by the department, and who was not paid any benefit amount as a result of their false statement or representation, is ineligible to receive unemployment compensation benefits for two weeks commencing with the week in which the determination is served upon them, or any subsequent week, for which they are first otherwise in all respects eligible for unemployment compensation benefits and for not more than 13 subsequent weeks for which they are otherwise in all respects eligible for unemployment compensation benefits. No disqualification under this subdivision shall be applied to any week if all or any portion of the week is beyond the three-year period next succeeding the date of the service of the determination. This subdivision shall not apply to an individual convicted under Section 2101. (d) An individual disqualified under subdivision (a) of Section 1257, under a determination transmitted to the individual by the department, and who was paid any benefit amount as a result of their false statement or representation, is ineligible to receive unemployment compensation benefits for five weeks commencing with the week in which the determination is served upon them, or any subsequent week, for which they are first otherwise in all respects eligible for unemployment compensation benefits and for not more than 10 subsequent weeks for which they are otherwise in all respects eligible for unemployment compensation benefits. No disqualification under this subdivision shall be applied to any week if all or any portion of the week is beyond the three-year period next succeeding the date of the service of the determination. This subdivision shall not apply to an individual convicted under Section 2101. (e) Notwithstanding subdivision (c) or (d), an individual who is subject to a disqualification that is imposed under subdivision (b) of Section 1257 may, if they are otherwise in all respects eligible for unemployment compensation benefits, concurrently serve a disqualification imposed under subdivision (a) of Section 1257. (f) Prior to disqualifying an individual pursuant to subdivision (a) of Section 1257 and subjecting that individual to the period of ineligibility described in subdivision (c) or (d), the department shall do all of the following: (1) Provide notice to the individual of the proposed determination. This notice may be combined with other notices from the department, which may include, but are not limited to, notifications of potential overpayments and of eligibility interviews. (A) The notice shall state the eligibility provision related to the false statement or misrepresentation on which the department is determining whether to disqualify the individual pursuant to subdivision (a) of Section 1257. (B) The notice shall state the individual’s right to respond to the notice pursuant to paragraph (2). (2) Provide the individual with a period of not less than 10 days, or 3 days for individuals who opt into electronic communications, to respond by telephone or in writing to the proposed determination of ineligibility pursuant to subdivision (a) of Section 1257 by explaining any alleged false or withheld facts, statements, or representations. (3) After an individual has responded to the allegations or after 10 or 3 days, as applicable, if the individual fails to respond, the department may issue a final notice of determination to an individual. That notice shall contain all of the following: (A) The number of weeks for which the individual is ineligible for benefits pursuant to subdivision (c) or (d). (B) The eligibility provision related to the false statement or misrepresentation that serves as the basis for the department’s disqualification of the individual pursuant to subdivision (a) of Section 1257. (C) The individual’s right to appeal the determination as described in paragraph (4). (4) The individual may appeal the determination to an administrative law judge within 30 days from service of the notice of determination. The 30-day period may be extended by the administrative law judge for good cause, including, but not be limited to, mistake, inadvertence, surprise, or excusable neglect. The director shall be an interested party to any appeal. (5) The department shall implement this subdivision upon completing any necessary technical changes to fulfill the requirements of this subdivision or by September 1, 2022, whichever is earlier. (Amended by Stats. 2022, Ch. 67, Sec. 22. (SB 191) Effective June 30, 2022.)
1260.1.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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Benefits may not be denied because of cancelled wage credits or a total reduction of benefit rights, except in cases involving misconduct connected with work, fraud in a benefits claim, or disqualifying income.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1260.1. Notwithstanding any other provision of this division, benefits shall not be denied to any individual by reason of cancellation of wage credits or total reduction of his benefit rights for any cause other than discharge for misconduct connected with his work, fraud in connection with a claim for benefits, or receipt of disqualifying income. This section shall not be construed to authorize cancellation of wage credits or total reduction of benefit rights for any cause whatsoever, nor shall it limit or affect any other section that provides for cancellation of wage credits or total reduction of benefit rights for any cause permitted under this section. (Added by Stats. 1972, Ch. 833.)
1261.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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If successive disqualifications occur, the director may extend the ineligibility period by up to eight additional weeks.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1261. When successive disqualifications under Section 1257 occur, the director may extend the period of ineligibility provided for in Section 1260 for an additional period not to exceed eight additional weeks. With regard to successive disqualifications pursuant to subdivision (a) of Section 1257, the department is required to have complied with subdivision (f) of Section 1260 for each successive disqualification. (Amended by Stats. 2021, Ch. 516, Sec. 2. (AB 397) Effective January 1, 2022.)
1262.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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A person is ineligible for unemployment compensation benefits if they left work because of a trade dispute.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1262. An individual is not eligible for unemployment compensation benefits, and these benefits shall not be payable to him or her, if the individual left his or her work because of a trade dispute. The individual shall remain ineligible for the period during which he or she continues out of work by reason of the fact that the trade dispute is still in active progress in the establishment in which he or she was employed. (Amended by Stats. 2006, Ch. 538, Sec. 645. Effective January 1, 2007.)
1262.5.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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When the department learns a trade dispute is in progress, it must promptly investigate and prepare findings.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1262.5. Whenever the department learns that a trade dispute is in progress, the department shall promptly conduct an investigation and make investigation findings as to the nature, location, labor organizations and employers involved, and other relevant facts concerning the trade dispute as it deems necessary. The department shall provide its findings to its field offices in locations affected by the trade dispute, and shall, upon request, make its findings available to any employer, employers’ association or labor organization involved in the trade dispute. The department’s investigation findings shall be based upon the information then available to it and shall not be a determination as to the eligibility of any claimant for benefits under Section 1262. (Repealed and added by Stats. 1976, Ch. 1100.)
1263.
## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. )
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If a person prosecuted under Section 2101 is criminally charged for making a false statement or hiding a material fact to get or increase benefits, the department must suspend benefit payments and the person can lose eligibility for specified weeks.

## Unemployment Insurance Code - UIC ## DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] ( Division 1 enacted by Stats. 1953, Ch. 308. ) ## PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] ( Part 1 enacted by Stats. 1953, Ch. 308. ) ## CHAPTER 5. Unemployment Compensation Benefits [1251 - 1384] ( Chapter 5 enacted by Stats. 1953, Ch. 308. ) ## ARTICLE 1. Eligibility and Disqualifications [1251 - 1265.9] ( Heading of Article 1 amended by Stats. 1953, Ch. 1294. ) ## 1263. (a) Any individual convicted under Section 2101 by any court of competent jurisdiction of willfully making a false statement or knowingly failing to disclose a material fact to obtain or increase any benefit or payment under this division shall forfeit any rights to benefits for the week in which the criminal complaint was filed and for the 51 consecutive calendar weeks which immediately follow that week, irrespective of a subsequent order under the provisions of Section 1203.4 of the Penal Code allowing the individual to withdraw his or her plea of guilty and to enter a plea of not guilty, or setting aside the verdict of guilty or dismissing the criminal complaint, but a forfeiture of benefits under this subdivision shall extend no later than the effective date of any order under Section 1203.4 of the Penal Code, and, if the period of forfeiture has not previously expired, the forfeiture of benefits under this subdivision shall terminate as of the effective date of any such order. (b) Any individual convicted under Section 2101 by any court of competent jurisdiction of willfully making a false statement or knowingly failing to disclose a material fact to obtain or increase any benefit or payment under this part, Part 3 (commencing with Section 3501), or Part 4 (commencing with Section 4001) shall, irrespective of a subsequent order under the provisions of Section 1203.4 of the Penal Code allowing the individual to withdraw his or her plea of guilty and to enter a plea of not guilty, or setting aside the verdict of guilty or dismissing the criminal complaint, be ineligible to receive unemployment compensation or extended duration benefits or federal-state extended benefits for the week in which the criminal complaint was filed, or any subsequent week, for which he or she is first otherwise in all respects eligible for unemployment compensation or extended duration benefits or federal-state extended benefits and for 14 subsequent weeks for which he or she is otherwise in all respects eligible for unemployment compensation or extended duration benefits or federal-state extended benefits. No disqualification under this subdivision shall be applied to any week if all or any portion of the week is beyond the three-year period next succeeding the date of the filing of the criminal complaint. (c) The department shall, effective upon the date of the filing of a criminal complaint against an individual prosecuted under Section 2101, suspend the payment of benefits to the individual. (d) A plea or verdict of guilty, or a conviction following a plea of nolo contendere, is deemed to be a conviction within the meaning of this section irrespective of whether an order granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed but execution thereof is suspended. (e) Notwithstanding the provisions of this section, an individual may during a period of forfeiture under subdivision (a) of this section meet the conditions to remove any disqualification that is imposed under Sections 1260 or 1261, or subdivision (b) of this section, but no week during the period of forfeiture shall be used to offset the amount of any overpayment. (Amended by Stats. 1991, Ch. 212, Sec. 1.)

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