Statute · California Government Code
Cal. Gov't Code § 22960.13 — Definitions
Cal. Gov't Code § 22960.13
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 1998-09-25
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Compensation” means the total amount paid to an employee for a plan year as required to be reported on the employee’s Internal Revenue Service form W-2 for income tax withholding purposes. This amount shall include employee contributions picked up by the employer under Section 414(h)(2) of…
Citator
Cal. Gov't Code § 22960.13 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Compensation” means the total amount paid to an employee for a plan year as required to be reported on the employee’s Internal Revenue Service form W-2 for income tax withholding purposes. This amount shall include employee contributions picked up by the employer under Section 414(h)(2) of Title 26 of the United States Code; and any amounts deducted by the employer from the participant’s salary, including deductions for tax-deferred retirement plans or insurance programs; deductions for participation in an eligible deferred compensation plan within the meaning of Section 457 of Title 26 of the United States Code; and deductions for participation in a plan that meets the requirements of Section 125 or 401(k) of Title 26 of the United States Code.