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

§ 939

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

Types of payments excluded from the definition of wages by Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7 shall be excluded from the definition of wages only during the time that the respective type or types of payments set forth in those sections are similarly excluded from the definition of wages contained in the Federal Unemployment Tax Act.

(Amended by Stats. 1986, Ch. 847, Sec. 13.)

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California Unemployment Insurance Code

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