Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 905 — Definitions
Cal. Unemp. Ins. Code § 905
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.
Citator
Cal. Unemp. Ins. Code § 905 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.