Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 637 — Excluded Services
Cal. Unemp. Ins. Code § 637
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Date
- 1989-09-26
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Employment” does not include service performed by any of the following:
Citator
Cal. Unemp. Ins. Code § 637 — Excluded Services is in force in the current edition of the Code, and nothing recorded condemns it.
“Employment” does not include service performed by any of the following:
(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.