California Unemployment Insurance Code

§ 13028.6

UIC § 13028.6 Effective Jun 16, 1993Div. 6 · Ch. 2

Statute text

(a)For purposes of this division (and so much of Part 10 (commencing with Section 17001) and Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code as relates to this division), any payment to an individual of sick pay which does not constitute wages (determined without regard to this subdivision), if at the time the payment is made a request that such sick pay be subject to withholding under this division is in effect, shall be treated as if it were a payment of wages by an employer to an employee for a payroll period.

(b)For purposes of this subdivision, “sick pay” means any amount which satisfies both of the following:

(1)Is paid to an employee pursuant to a plan to which the employer is a party.

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Legislative history

Amended by Stats. 1993, Ch. 31, Sec. 73. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.