DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION 100-4751›PART 1. UNEMPLOYMENT COMPENSATION 100-2129›CHAPTER 3. Scope or Coverage 601-832›ARTICLE 2. Excluded Services 629-657
§ 637
California Unemployment Insurance Code · 2020-11 edition · updated 2026-10-04 · California
“Employment” does not include service performed by any of the following:
(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.
(Amended by Stats. 1989, Ch. 798, Sec. 1. Effective September 26, 1989.)
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