California Unemployment Insurance Code

§ 13009

UIC § 13009 Effective Jan 1, 2022Div. 6 · Ch. 1

Statute text

“Wages” means all remuneration, other than fees paid to a public official, for services performed by an employee for their employer, including all remuneration paid to a nonresident employee for services performed in this state, and the cash value of all remuneration paid in any medium other than cash, except as provided by this section. “Wages” includes tips received by an employee in the course of employment. The wages shall be deemed to be paid at the time a written statement including tips is furnished to the employer pursuant to Section 13055 or, if no statement including those tips is so furnished, at the time received. “Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return. “Wages” shall not include remuneration paid under any of the following conditions:

(a)For agricultural labor, as defined in subdivision (g) of Section 3121 of the Internal Revenue Code.

(b)For domestic service in a private home, local college club, or local chapter of a college fraternity or sorority.

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Legislative history

Amended by Stats. 2021, Ch. 296, Sec. 60. (AB 1096) Effective January 1, 2022.