Statute · California Unemployment Insurance Code

Cal. Unemp. Ins. Code § 935 — “Wages,” the Basis of the Contribution

Cal. Unemp. Ins. Code § 935

Type
Statute
Source
California Unemployment Insurance Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Wages” does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under Section 3101 of the Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private home of the…

Citator

Cal. Unemp. Ins. Code § 935 — “Wages,” the Basis of the Contribution is in force in the current edition of the Code, and nothing recorded condemns it.

“Wages” does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under Section 3101 of the Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor, as defined in subsection (g) of Section 3121 of the Internal Revenue Code.