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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

§ 928.7

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

“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.

(Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.)

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California Unemployment Insurance Code

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