Statute · California Unemployment Insurance Code

Cal. Unemp. Ins. Code § 987 — Contribution Rates

Cal. Unemp. Ins. Code § 987

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

Each employer shall be liable for any and all contributions required to be made by his workers on account of wages which he has paid to them regardless of whether or not he has deducted the contributions from the workers’ wages at the time they were paid, but no employer shall be liable for…

Citator

Cal. Unemp. Ins. Code § 987 — Contribution Rates is in force in the current edition of the Code, and nothing recorded condemns it.

Each employer shall be liable for any and all contributions required to be made by his workers on account of wages which he has paid to them regardless of whether or not he has deducted the contributions from the workers’ wages at the time they were paid, but no employer shall be liable for worker contributions required on behalf of himself or of any of his employees with respect to wages paid while there is in effect at the time the wages were paid a rule or regulation or interpretation of the director or of the department that such wages were not subject to such contributions.