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

§ 935

California Unemployment Insurance Code · 2020-11 edition · updated 2026-10-04 · California

“Wages” does not include the payment by an employer, without deduction from the remuneration of the employee, of the tax imposed upon an employee under Section 3101 of the Internal Revenue Code with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor, as defined in subsection (g) of Section 3121 of the Internal Revenue Code.

(Amended by Stats. 1986, Ch. 847, Sec. 7.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Unemployment Insurance Code

California Unemployment Insurance Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.