California Unemployment Insurance Code

§ 982

UIC § 982 Effective Jan 1, 2005Div. 1 · Part 1 · Ch. 4 · Art. 3

Statute text

(a)Except as provided in subdivision (b), no employer shall be eligible for a contribution rate of more or less than 3.4 percent for any rating period unless his or her reserve account has been subject to benefit charges during the period of 12 complete consecutive calendar quarters ending on the computation date for that rating period and he or she is qualified under Sections 977 and 977.5.

(b)No new employer shall be eligible for a contribution rate of more or less than 3.4 percent unless his or her reserve account has been subject to benefit charges during the period of 12 complete consecutive calendar months ending on the computation date and the new employer is qualified under Sections 977 and 977.5.

(c)For the purposes of this section “new employer” means any of the following:

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Legislative history

Amended by Stats. 2004, Ch. 827, Sec. 5. Effective January 1, 2005.