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Earlier editions: 2020-112018-11

DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 1. General Provisions 13000-13019

§ 13004

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

“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.

Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.

(Amended by Stats. 1986, Ch. 847, Sec. 15.)

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