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

§ 929

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

“Wages” does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulations.

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

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California Unemployment Insurance Code

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