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DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 2. Withholding and Payment of Tax 13020-13031

§ 13031

California Unemployment Insurance Code · 2018-11 edition · updated 2026-10-04 · California

If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages, but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July 1, 1981, by Sec. 67 of Ch. 1007.)

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