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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 1. Definitions 901-906

§ 905

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

“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.

(Enacted by Stats. 1953, Ch. 308.)

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▸Contents — California Unemployment Insurance Code
California Unemployment Insurance Code

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