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Earlier editions: 2020-112018-11

DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION 100-4751›PART 1. UNEMPLOYMENT COMPENSATION 100-2129›CHAPTER 4. Contributions and Reports 901-1243›ARTICLE 2. “Wages,” the Basis of the Contribution 926-940

§ 937

California Unemployment Insurance Code · 2026 edition · updated 2026-10-04 · California

“Wages” does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.

(Repealed and added by Stats. 1986, Ch. 847, Sec. 9.)

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California Unemployment Insurance Code

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