DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION 100-4751›PART 1. UNEMPLOYMENT COMPENSATION 100-2129›CHAPTER 4. Contributions and Reports 901-1243›ARTICLE 3. Contribution Rates 976-995
§ 990
California Unemployment Insurance Code · 2018-11 edition · updated 2026-10-04 · California
In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).
(Enacted by Stats. 1953, Ch. 308.)
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