California Code of Regulations

TITLE 22. Social Security

Division 1. Employment Development Department*

* Formerly Department of Human Resources Development.

Prefatory Note

Division 1 contains two subdivisions:

Subdivision 1. Director of Employment Development

Subdivision 2. California Unemployment Insurance Appeals Board

Both the Director and the Appeals Board promulgate regulations and rules dealing with the various sections of the Unemployment Insurance Code. Subdivision 1 includes only those regulations promulgated by the director; Subdivision 2 includes only those rules promulgated by the Appeals Board. Since the regulations of the Director or the rules of the Appeals Board may implement the sections of the Unemployment Insurance Code, reference should be made to both Subdivision 1 and Subdivision 2 for complete coverage.

The regulations of Subdivision 1 only are arranged in correlation with the headings, subheadings, and section numbers of the Unemployment Insurance Code. Each regulation promulgated by the Director has been related to the most nearly appropriate section of the Unemployment Insurance Code by giving the regulation a section number composed of the same number as that of the code section followed by a dash and thereafter by an arabic numeral (e.g., Unemployment Insurance Code Section: 320.5; Regulation Section: 320.5-1). Succeeding regulations relating to the same Code section are given suffix numbers in sequence (e.g., 320.5-2, 320.5-3, etc.). In those instances where the Unemployment Insurance Code section has alphabetical subdivisions and the regulation section pertains to a particular subdivision, the alphabetical designation is included as a part of the regulation section number (e.g., subdivision (c) of Unemployment Insurance Code Section 1253; Regulation Section: 1253(c)-1). Further regulations on such particular subdivision are numbered in sequence (e.g., 1253(c)-2, etc.).

The rules of Subdivision 2 are neither grouped nor numbered in any direct relationship to the Unemployment Insurance Code format. Instead, rules promulgated by the Appeals Board are arranged according to areas of subject matter. The subheadings “part” and “chapter” are omitted in Subdivision 2 and the grouping is directly by “articles” which identify the areas of subject matter. Numbering of the rules is by “sections” which are consecutive but allow for expansion gaps between articles. The number series is 5,000 et seq.

Subdivision 1. Director of Employment Development

(Originally Printed 4-1-45)

Division 1. Unemployment and Disability Compensation

Part 1. Unemployment Compensation

Chapter 1. General Provisions

Article 1. Policy and Interpretation

(No regulations adopted)

Article 2. General Definitions

§125-1. Definitions.

Note • History

Unless the context otherwise requires, the terms used in these regulations and in interpretations, forms and other official pronouncements issued by the Employment Development Department shall have the following meaning:

(a) “Code” means the Unemployment Insurance Code.

(b) All terms which are defined in the code shall be defined in the same manner for purposes of these regulations.

(c) “Month” means the time beginning with any day of one month to the corresponding day of the next month, or if there is no corresponding day, then through the last day of the next month.

(d) “Day” means the period of time between any midnight and the midnight following.

(e) “Social security number” means the social security account number provided for in the order of the Commissioner of Internal Revenue approved by the Secretary of the Treasury of the United States on November 5, 1936.

NOTE

Authority: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 125 and 2602, Unemployment Insurance Code.

HISTORY

1. Department of Employment regulations originally published 4-1-45 (Title 22).

2. Repealer of Articles 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, 13, 20, 21, 22, 23, 24 and 25, of Subdivision 1, filed 9-24-54; new Subdivision 1 (§§ 125-1. through 3269-1.) filed 9-24-54; both designated effective 10-4-54 (Register 54, No. 20). For history note references to former sections see Table 3, supra.

3. Amendment filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21).

4. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

5. Amendment filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

6. Amendment of introductory paragraph filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

7. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§135-1. Limited Partnerships.

History

HISTORY

1. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§143-1. Definition of “Week” for Contribution and Benefit Purposes.

Note • History

(a) “Week” for contribution purposes only means the period of seven consecutive days, commencing at 12:01 a.m. on Sunday and ending at 12 midnight on Saturday.

(b) “Week” for unemployment compensation benefit purposes is defined in Section 1253-1 of these regulations.

(c) “Week” for unemployment compensation disability benefit purposes is defined in subdivision (k) of Section 2601-1 of these regulations.

CROSS-REFERENCE: See Regulations 1253-2 through 1253-11, and 1254-1, 1260-1 and 1262-1 for related definitions of week for benefit purposes.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 143 and 2602, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

2. Amendment of subsection (c) filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

3. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

4. Change without regulatory effect amending subsection (c) filed 1-22-2007 pursuant to section 100, title 1, California Code of Regulations (Register 2007, No. 4).

Chapter 2. Administration

Article 1. Employment Development Department

§301-1. Request for Director's Consideration.

Note • History

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 301, Unemployment Insurance Code.

HISTORY

1. Renumbering from former Section 304-1 filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§305-1. Separability of Regulations.

Note • History

Each section of each article of these regulations is intended and shall be construed as a separate regulation within the meaning of Sections 305 to 310 of the code relating to the adoption, amendment, or repeal of regulations.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 305 to 310, incl., Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21). See history note to a 125-1.

2. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§305-2. Request for Regulation Action.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 305, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21). See history note to Section 125-1.

2. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

3. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

4. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§305-3. Notice, Time and Place of Hearing on Change of Regulations.

Note • History

(a) Whenever the adoption, amendment or repeal of any regulation is proposed, a public hearing shall be held thereon at Sacramento, California, or at such other places as may appear necessary or desirable.

(b) At least 45 days' notice shall be given. This notice shall be published for one time by advertisement in a newspaper of general circulation in the City of Sacramento, California.

NOTE

Authority cited: Section 306, Unemployment Insurance Code. Reference: Section 305, Unemployment Insurance Code.

HISTORY

1. Amendment and renumbering of Section 308-1 to 305-3 filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§306-1. Repeal of Existing Regulations: Savings Clause.

History

HISTORY

1. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§307-1. Publication of Notice of Hearing on Change in Regulations.

Note • History

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: § 307, Unemployment Insurance Code.

HISTORY

1. New section filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21).

2. Repealer filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

§308-1. Notice, Time and Place of Hearing on Change of Regulations.

Note • History

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 308, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21). See history note to § 125-1.

2. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

3. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

4. Amendment and renumbering of Section 308-1 to 305-3 filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§308-2. Emergency Regulations.

Note • History

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 308, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21). See history note to § 125-1.

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§311-1. Conflict of Interest Code.

Note • History

Note: It having been found pursuant to Government Code section 11344(a), that the printing of the regulations constituting the Conflict of Interest Code is impractical and that these regulations are of limited and particular application, these regulations are not published in full in the California Code of Regulations (CCR). The regulations are available to the public for review or purchase at cost at the following locations:

EMPLOYMENT DEVELOPMENT DEPARTMENT
LEGAL OFFICE
800 CAPITOL MALL, ROOM 5020
SACRAMENTO, CALIFORNIA 95814

FAIR POLITICAL PRACTICES COMMISSION
428 J STREET, SUITE 620
SACRAMENTO, CALIFORNIA 95814

ARCHIVES
SECRETARY OF STATE
1020 O STREET, 4TH FLOOR
SACRAMENTO, CALIFORNIA 95814

The Conflict of Interest Code is designated as Article 1, Chapter 2, CCR, title 22, section 311-1.

NOTE

Authority cited: Sections 87300 and 87306, Government Code. Reference: Sections 87300, 87301, 87302 and 87306, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer and new section (including Appendix) filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

4. Amendment filed 1-13-88; operative 2-12-88. Approved by Fair Political Practices Commission 12-7-87 (Register 88, No. 4).

5. Amendment of section and Appendix filed 8-7-95; operative 9-6-95. Approved by Fair Political Practices Commission 5-31-95. Submitted to OAL for printing only (Register 95, No. 32).

6. Amendment of section and Appendix filed 9-5-2000; operative 10-5-2000. Approved by Fair Political Practices Commission 7-19-2000 (Register 2000, No. 36).

7. Amendment of Appendix filed 8-9-2001; operative 9-8-2001. Approved by Fair Political Practices Commission 6-22-2001 (Register 2001, No. 32).

8. Amendment of general provisions and appendix filed 9-27-2005; operative 10-27-2005. Approved by Fair Political Practices Commission 8-2-2005 (Register 2005, No. 39).

9. Amendment of appendix filed 11-20-2007; operative 12-20-2007. Approved by Fair Political Practices Commission 10-9-2007 (Register 2007, No. 47).

§311-2. Definition of Terms.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-3. Designated Employees.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-4. Disclosure Statements.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter, approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-5. Place of Filing.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter, approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-6. Time of Filing.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-7. Contents of Statements.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-8. Manner of Reporting.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-9. Disqualification.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practice Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-10. Manner of Disqualification.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-11. Appendix A.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§311-12. Appendix B.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code and Section 87300, Government Code. Reference: Section 87100, Government Code.

HISTORY

1. New section filed 7-22-77; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 6-8-77 (Register 77, No. 30).

2. Repealer and new section filed 4-18-80; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 3-3-80 (Register 80, No. 16).

3. Repealer filed 2-26-81; effective thirtieth day thereafter. Approved by Fair Political Practices Commission 12-1-80 (Register 81, No. 9).

§320-1. Reports with Respect to Employment and Payroll Distribution.

Note • History

Under Section 320 of the code the director is required to make such reports to the Secretary of Labor as the Secretary may require. Section 1088-8 of these regulations sets forth the basic standards with respect to reports required by the director from employers subject to the Unemployment Insurance Code for the purpose of obtaining the information needed by the director to make reports required by the federal agency.

CROSS-REFERENCE: See Regulation 1088-1.

NOTE

Authority cited: Sections 305 and 306, Unemployment Ins. Code. Reference: Sections 320 and 1088, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; appeal filed with Calif. Unempl. Ins. Appeals Board; section refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-1. Annual and Monthly Reports for Current Employment Statistics with Respect to Activities, Products, Employment, Hours, Wages, Earnings, and Related Matters.

Note • History

(a) Purpose. Under Section 320.5 of the code the director is authorized to prescribe by regulations the information required to be reported to the department by employing units and employers subject to the Unemployment Insurance Code, in order that the director may make monthly reports on employment, hours, and earnings, as required by the Secretary of Labor, on federal reporting forms “Monthly Report on Employment” (Form BLS 1932-M) and “Monthly Report on Hours and Earnings” (Form BLS 1963-M). This section sets forth the basic standards and requirements for the purpose of obtaining the information needed by the director to make monthly reports and other reports as required by the Secretary of Labor. (For annual reporting requirements of such employers, see Section 320.5-2 of these regulations.)

(b) Definitions. For the purposes of this section and Section 320.5-2 of these regulations:

(1) “Reporting employer” means any employing unit or employer described by subdivision (a) of this section or subunit of any such employing unit or employer selected by the director in a representative sample and to whom the director gives notice that monthly and annual reports are required on forms prescribed by the Secretary of Labor and supplied to the employer by the department.

(2) “Establishment” means an economic unit, generally at a single physical location, where business is conducted, or where services or industrial operations are performed, or from which employees are dispatched, for example, a school, hospital, religious institution, office of a transportation company or a government agency, a farm, factory, mill, store, or mine, or a central administrative office or auxiliary unit at a separate location from the economic unit served, except that:

If a reporting employer maintains separate payroll and inventory records for separately classifiable activities conducted at a single location, including auxiliary activities such as a central administrative office or auxiliary unit performing supporting services for other economic units of the same reporting employer but which is not an integral part of the economic units at the same location, such activity shall be deemed a separate establishment.

(3) “Pay period” means any period of not more than 31 consecutive days for which a payment of remuneration is ordinarily made to employees by the reporting employer, and includes as to a particular reporting employer every type of pay period in actual use by that reporting employer.

EXAMPLE: Since pay periods may be for varying durations such as weekly, daily, semimonthly, or some other duration, a particular reporting employer may have two or more types of pay periods. Under the above regulation definition each reporting employer would include all types of pay periods he used which include the twelfth day of the month or the working day nearest thereto, such as daily, weekly, and semimonthly payrolls if in actual use.

(c) General Reporting Requirements. Every reporting employer shall report, not later than the seventh day following the close of the pay period which includes the twelfth day of a calendar month, to the department for all establishments of the reporting employer on a monthly report form for such calendar month supplied by the department the following:

(1) The beginning and ending dates of the pay period which includes the twelfth day of the month.

(2) For the entire pay period reported, the number of days (to the nearest one-half day) on which the majority of production and related workers performed work plus the number of holidays and vacation days during the pay period for which the majority of such workers were paid. If the pay period is longer than a week, the number of such reported days worked or paid for during the 7-consecutive-day period which includes the twelfth day of the month and which falls entirely within the pay period reported under paragraph (1) of this subdivision.

(3) The total number of persons on the payroll or payrolls covered by the monthly report who worked full time or part time or received pay for any part of the pay period reported under paragraph (1) of this subdivision. The total number of persons so reported shall include salaried officers of corporations and executives and their staffs, but shall exclude proprietors, members of unincorporated firms, and unpaid family workers. The total number of persons so reported shall include persons on vacations and sick leave for which they received pay directly from the reporting employer for the pay period reported under paragraph (1) of this subdivision, but shall exclude persons on leave without pay from the reporting employer for the entire such pay period, and pensioners and members of the Armed Forces carried on the payroll of the reporting employer but not working during such pay period.

(4) The number of women employees included in the total number of persons reported under paragraph (3) of this subdivision.

(5) The number of workers, both full-time and art-time, on the payroll or payrolls of the reporting employer, whether paid by wages or by salary, who worked during or received pay for any part of the pay period reported under paragraph (1) of this subdivision, including persons on vacations or on sick leave if paid directly by the reporting employer.

(6) The amount of pay earned during the pay period reported under paragraph (1) of this subdivision by the workers reported under paragraph (5) of this subdivision. The amount of pay so reported shall be the amount before deductions for old age insurance, disability insurance under the Unemployment Insurance Code, group insurance, withholding tax, bonds, and union dues, and shall include portal-to-portal pay, pay for overtime and for holidays, vacations, and sick leave, if paid directly by the reporting employer to employees for the pay period reported under paragraph (1) of this subdivision. The amount of pay so reported shall exclude bonuses, unless earned and paid regularly each pay period, or other pay not earned in the pay period reported such as retroactive pay, and the value of free rent, fuel, meals, or other payment in kind.

(7) For workers reported under paragraph (5) of this subdivision, the sum of the following (without conversion of overtime or other premium paid hours to straight-time equivalent hours):

(A) Man-hours worked, including overtime hours;

(B) Hours for which portal-to-portal pay is received, hours paid for standby or reporting time; and

(C) Equivalent man-hours for which employees received pay directly from the reporting employer for holidays, vacations, sick leave, or other leave paid.

(8) The reporting employer's statement as to the main factors responsible for significant changes in employment, average hours worked, average hourly earnings, or other reported items, when compared with the monthly report by the reporting employer for the preceding month; for example, factors such as wage-rate increase, more business, strike, fire, overtime, or weather. If any general wage-rate changes, excluding individual changes for length of service, merit, or promotion, have occurred since the monthly report by the reporting employer for the preceding month, the reporting employer shall report the amount or percentage of the increase or decrease in wage-rate, the effective date of the change, and the approximate number of production and related workers affected.

(9) Such other information as the director may require. The reporting forms provided by the director to the reporting employer may require additional information depending upon the type of reporting employer.

(d) Confidentiality. Information reported by any reporting employer as required by this section and Section 320.5-2 of these regulations shall be published only in statistical form, except as provided by this subdivision. All information reported by any reporting employer as required by this section and Section 320.5-2 of these regulations and the identity of the reporting employer shall be held in strict confidence by the department and employment security agencies of other states. Such information or the identity of the reporting employer shall not be published or otherwise given to the public or any other governmental agency except employment security agencies of other states, by the department in any manner without the prior written permission of the reporting employer. No publication of statistical data shall be made which might reveal the identity of any reporting employer, without specific written permission of such reporting employer.

(e) Extension of Time. The director for good cause may extend for not to exceed 10 days the time for submission by an employer of a monthly report required under this section.

(f) Delinquent or Deficient Reports. If any reporting employer fails to submit to the department any annual or monthly report within the time required by Section 320.5-2 of these regulations, or if the department is not satisfied with any annual or monthly report submitted by a reporting employer under any of such sections, the department may by written notice demand that an annual or a monthly report be submitted or that the deficiency in an annual or a monthly report submitted shall be corrected by the reporting employer. The reporting employer shall, within 30 days after the date of the mailing of such written notice, submit the annual or monthly report or corrected annual or monthly report to the department.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 320.5, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-2. Industrial Classification--Employer's Annual Statement of Activities or Products--General.

Note • History

(a) This section sets forth the basic standards and requirements to obtain the information needed by the director in an annual or less frequent report to classify such employing units and employers or subunits of any such employing units or employers in the proper industrial classification for the director's report to the Secretary of Labor.

(b) General Reporting Requirements. When requested by the department, every reporting employer shall report to the department the following information for each establishment of the reporting employer on a form supplied by the department:

(1) The principal product or activity during the designated preceding calendar year, non-manufacturing and manufacturing activities, if applicable, and for each principal product or activity shall list the percentage of total value of production, sales, or receipts during such year represented by such principal product or activity. The form supplied by the department shall set forth details and examples of the types of information requested by the department in the reporting employer's description of activities.

(2) Whether the establishment is part of a multiple establishment company (see Section 1088-8, (C)(3) for the definition) and, if so, the name, physical location, description, and principal product or activity of each worksite.

(3) Whether the establishment is primarily engaged in performing auxiliary services for other units of the company and, if so, the activity of the auxiliary unit. Auxiliary units are defined as establishments primarily engaged in performing management or support services for other establishments of the same enterprise. Auxiliary units are recognized as special types of establishments. Some examples of activities commonly performed by auxiliary units are: management and other general administrative functions; research, development and testing; and warehousing.

(4) Whether the majority of workers in the establishment are covered by collective-bargaining agreements.

(5) Such other information as the director may require. The reporting forms provided by the director to the reporting employer may require additional information depending upon the type of reporting employer.

(c) Delinquent or Deficient Reports. If any reporting employer fails to submit to the department any annual report within the time required, or if the department is not satisfied with any annual report submitted by a reporting employer under any of such sections, the department shall contact the employer and may demand by written notice that an annual report be submitted or that the deficiency in an annual report submitted shall be corrected by the reporting employer. Within 30 days after the date of the mailing of such written notice, the reporting employer shall submit the annual report or corrected annual report to the department.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 320.5, Unemployment Insurance Code.

HISTORY

1. Amendment and renumbering of Section 320.5.-21 to 320.5-2 filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36). For prior history, see Register 74, No. 6.

2. Amendment filed 4-25-2000; operative 5-25-2000 (Register 2000, No. 17).

§320.5-3. Contract Construction--Intrastate Activities-- Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-4. Contract Construction--Multistate Activities-- Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-5. Manufacturing--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-6. Transportation, Communication, and Public Utilities--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-7. Telephone--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-8. Trade--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-9. Finance, Insurance, and Real Estate--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-10. Services--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-11. State and Local Government (Except Schools)--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-12. Education (Private and Government)--Reporting Employer's Monthly Report on Employment, Payroll, and Hours.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-13. Federal--Monthly Report on Government Employment and Payrolls--Department of Defense.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-14. Federal--Monthly Report on Government Employment and Payrolls--Federal Agencies Generally.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-21. Industrial Classification--Employer's Annual Statement of Activities or Products--General.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74, effective thirtieth day thereafter (Register 74, No. 6).

2. Amendment and renumbering of Section 320.5-21 to 320.5-2 filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-22. Industrial Classification--Employer's Annual Statement of Products--Mining Industry.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-23. Industrial Classification--Employer's Annual Statement of Activities --Contract Construction --Intrastate Activities.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-24. Industrial Classification--Employer's Annual Statement of Products--Manufacturing Industry.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-25. Industrial Classification--Employer's Annual Statement of Activities--Transportation, Communication, and Public Utilities.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-26. Industrial Classification--Employer's Annual Statement of Activities--Trade Industry.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-27. Industrial Classification--Employer's Annual Statement of Activities--Finance, Insurance, and Real Estate Industry.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§320.5-28. Industrial Classification--Employer's Annual Statement of Activities--Services Industry.

Note • History

NOTE

Authority cited: Sections 305, 306, 320.5 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§322-1. Disclosure of Information.

History

HISTORY

1. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

Article 3. California Unemployment Insurance Appeals Board

(No regulations adopted by the Director, but see rules of the

California Unemployment Insurance Appeals Board,

Subdivision 2 of this Division)

Article 4. Interstate and Federal Cooperation

§454(a)-1. Interstate Reciprocal Coverage Arrangement.

Note • History

Sections 454(a)-1 through 454(a)-6 of these regulations shall govern the department in its cooperation with other states in the administration of the Interstate Reciprocal Coverage Arrangement. The purpose of the Interstate Coverage Reciprocal Arrangement is to provide for coverage under the unemployment compensation law of one state of services performed by an individual for a single employing unit for whom such services are customarily performed by such individual in more than one jurisdiction, to the end that duplication of contributions with respect to the same services be avoided and continuity of coverage of services customarily performed in more than one jurisdiction be assured.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. Amendment of NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-2. Definitions.

Note • History

As used in Sections 454(a)-1 through 454(a)-6 of these regulations unless the context clearly indicates otherwise:

(a) “Interstate Reciprocal Coverage Arrangement” and “the Arrangement” mean the arrangement approved by the Interstate Conference of Employment Security Agencies to provide for coverage under the unemployment compensation law of one state of services performed by an individual for a single employing unit for whom such services are customarily performed by such individual in more than one jurisdiction, to the end that duplication of contributions with respect to the same services be avoided and continuity of coverage of services customarily performed in more than one jurisdiction be assured.

(b) “Jurisdiction” means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico and, with respect to the Federal Government, the coverage of any Federal unemployment insurance law.

(c) “Participating jurisdiction” means a jurisdiction whose administrative agency has subscribed to the Arrangement and whose adherence thereto has not terminated.

(d) “Agency” means any officer, board, commission, or other authority charged with the administration of the unemployment compensation law of a participating jurisdiction.

(e) “Interested jurisdiction” means any participating jurisdiction to which an election submitted under Sections 454(a)-1 through 454(a)-6 of these regulations is sent for its approval; and “interested agency” means the agency of such jurisdiction.

(f) “Services customarily performed by an individual in more than one jurisdiction” means services performed in more than one jurisdiction during a reasonable period, if the nature of the services gives reasonable assurance that they will continue to be performed in more than one jurisdiction or if such services are required or are expected to be performed in more than one jurisdiction under the election. “Services customarily performed by an individual in more than one jurisdiction” does not include services which are localized in California or in any other state under the definition provided by Section 603 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New sections 454(a)-2 through 454(a)-6 filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-3. Submittal and Approval of Coverage Elections Under the Arrangement.

Note • History

(a) Any employing unit may file an election to cover under the laws of a single participating jurisdiction all of the services performed for him by an individual who customarily works for him in more than one participating jurisdiction. Such an election may be filed, with respect to an individual, with any participating jurisdiction in which any of the following applies:

(1) Any part of the individual's services are performed.

(2) The individual has his residence.

(3) The employing unit maintains a place of business to which the individual's services bear a reasonable relation.

(b) The agency of the elected jurisdiction, thus selected and determined, shall initially approve or disapprove the election. If such agency approves the election, it shall forward a copy thereof to the agency of each other participating jurisdiction specified thereon, under whose unemployment compensation law the individual or individuals in question might, in the absence of such election, be covered. Each such interested agency shall approve or disapprove the election, as promptly as practicable; and shall notify the agency of the elected jurisdiction accordingly. The California Employment Development Department shall, and in case its law so requires any such interested agency may, before taking such action, require from the electing employing unit satisfactory evidence that the affected employees have been notified of, and have acquiesced in, the election. The California Employment Development Department shall require that such evidence of employee acquiescence shall be retained in the employer's files during the period the election is in effect.

(c) If the agency of the elected jurisdiction, or the agency of any interested jurisdiction, disapproves the election, the disapproving agency shall notify the elected jurisdiction and the electing employing unit of its action and of its reasons therefore.

(d) Such an election shall take effect as to the elected jurisdiction only if approved by its agency and by one or more interested agencies.

(e) An election thus approved shall take effect, as to any interested agency, only if it is approved by such agency.

(f) In case any such election is approved only in part, or disapproved by some of such agencies, the electing employing unit may withdraw its election within ten days after being notified of such action.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. Amendment of subsection (b) filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

2. Amendment of NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-4. Effective Period of Election.

Note • History

(a) Commencement. An election duly approved under Sections 454(a)-1 through 454(a)-6 of these regulations shall become effective at the beginning of the calendar quarter in which the election was submitted, unless the election, as approved, specifies the beginning of a different calendar quarter. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, such earlier date may be approved solely as to those interested jurisdictions in which the employer had no liability to pay contributions for the earlier period in question.

(b) Termination.

(1) The application of an election to any individual under Sections 454(a)-1 through 454(a)-6 of these regulations shall terminate if the agency of the elected jurisdiction finds that the nature of the services customarily performed by the individual for the electing unit has changed, so that they are no longer customarily performed in more than one participating jurisdiction. Such termination shall be effective as of the close of the calendar quarter in which notice of such findings is mailed to all parties affected.

(2) Except as provided in paragraph (1) of this subdivision, each election approved hereunder shall remain in effect through the close of the calendar year in which it is submitted, and thereafter until the close of the calendar quarter in which the electing unit gives written notice of its termination to all affected agencies.

(3) Whenever an election under Sections 454(a)-1 through 454(a)-6 of these regulations ceases to apply to any individual under paragraph (1) or (2) of this subdivision, the electing unit shall notify the affected individual or individuals.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-5. Reports and Notices by the Electing Unit.

Note • History

(a) The electing unit shall promptly notify each individual affected by its approved election, on forms supplied by the elected jurisdiction, and shall furnish the elected agency a copy of such notice.

(b) Whenever an individual covered by an election under Sections 454(a)-1 through 454(a)-6 of these regulations is separated from his employment, the electing unit shall notify him immediately as to the jurisdiction under whose unemployment compensation law his services have been covered. If at the time of termination the individual is not located in the elected jurisdiction, the electing unit shall notify him as to the procedure for filing interstate benefit claims.

(c) The electing unit shall immediately report to the elected jurisdiction any change which occurs in the conditions of employment pertinent to its election, such as cases where an individual's services for the employer cease to be customarily performed in more than one participating jurisdiction, or where a change in the work assigned to the individual requires him to perform services in a new participating jurisdiction.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-6. Termination of the Arrangement.

Note • History

Any subscribing state agency may cease to participate in the Arrangement by filing notice of its intention with the Interstate Benefit Payments Committee of the Interstate Conference of Employment Security Agencies and its participation shall cease at the close of the next calendar quarter, which starts after the date of filing such notice.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-11. Interagency Reciprocal Agreement Covering Multi-State Employment (New Jersey).

Note • History

Sections 454(a)-11 through 454(a)-16 of these regulations shall govern the department in its cooperation with the State of New Jersey in the administration of the Interagency Reciprocal Agreement Covering Multi-state Employment. The Interagency Reciprocal Agreement Covering Multi-state Employment is a reciprocal agreement between the California Employment Development Department and the Commission of Labor and Industry of the State of New Jersey for the purpose of having services customarily performed by an employee in two or more states for a single employer or employing unit covered in one state in which part of the service is performed, or in which the employee has his residence, or in which the employer or employing unit maintains a place of business. No provision of the Interagency Reciprocal Agreement Covering Multi-state Employment that conflicts with the Interstate Reciprocal Coverage Arrangement under Sections 454(a)-1 through 454(a)-6 of these regulations shall be applicable in governing the cooperation of the State of California with the participating states in the Interstate Reciprocal Coverage Arrangement and in the event of any such conflict the provisions of the Interstate Reciprocal Coverage Agreement and of Sections 454(a)-1 through 454(a)-6 of these regulations shall prevail.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New sections 454(a)-11 through 454(a)-16 filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. Amendment filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

3. Amendment of NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-12. Definitions.

Note • History

As used in Sections 454(a)-11 through 454(a)-16 of these regulations unless the context clearly indicates otherwise:

(a) “State” means the States of New Jersey, California, and any state of the United States of America that is signatory to the Interagency Agreement.

(b) “Interagency Reciprocal Agreement Covering Multi-state Employment” and “Interagency Agreement” means the interstate reciprocal agreement between the States of New Jersey and California for the purpose of having services customarily performed by an employee in two or more states for a single employer or employing unit covered in one state in which part of the service is performed, or in which the employee has his residence, or in which the employer or employing unit maintains a place of business.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-13. Election to Cover Multi-State Employment (Interagency Agreement).

Note • History

(a) Services customarily performed in the course of a calendar year by an individual for an employer or employing unit in each of the States of New Jersey and California shall be covered in their entirety by one of the states if:

(1) The services performed in the two states constitute the entire services performed in the course of a calendar year by the employee for the employer or employing unit.

(2) An election has been duly executed by both the employer or employing unit and the employee to have the services covered in their entirety by one of the states.

(b) (1) Services customarily performed in the course of a calendar year by an individual for an employer or employing unit in each of the States of New Jersey and California and in another state or states shall be covered in any state which:

(A) Any part of the service is performed.

(B) The employee has his residence.

(2) This subdivision shall apply only if all of the following conditions exist:

(A) The services performed as described in this subdivision in the several states constitute the entire services performed in the course of a calendar year by the employee for the employer or employing unit.

(B) An election has been duly executed by both the employer or employing unit and the employee to have the services covered in their entirety by one of the states involved.

(C) A reciprocal arrangement exists between the signatory agencies and the agency or agencies of the other state or states involved.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-14. Approval, Commencement and Termination of Election.

Note • History

(a) An election under Section 454(a)-13 of these regulations shall not become effective until approved by the administrative agency of each state involved.

(b) The application of an election to any individual under Sections 454(a)-11 to 454(a)-16 shall be terminated by the state of coverage if it finds that the nature of services performed by the individual for the electing unit has changed. Termination of an election shall be effective at the close of the calendar quarter in which the electing unit is given written notice of the termination.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-15. State of Coverage and Effect of Election.

Note • History

(a) The state of coverage shall be the state agreed upon and chosen by the employer or employing unit and the employee.

(b) The rights, liabilities, and obligations of both employer or employing unit and employee as to services under the election shall be determined by the state of coverage.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(a)-16. Termination of Interagency Agreement.

Note • History

Either participating agency may terminate the Interagency Agreement by giving notice to the other in writing to that effect. The termination shall become operative and effective at the close of the calendar quarter following the notice.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-1. Interstate Maritime Reciprocal Arrangement.

Note • History

Sections 454(b)-1 through 454(b)-8 of these regulations shall govern the department in its cooperation with other states in the administration of the Interstate Maritime Reciprocal Arrangement. The unemployment compensation laws of some of the participating jurisdictions in the Interstate Maritime Reciprocal Arrangement provide for the coverage of maritime service on a compulsory basis while the laws of other participating jurisdictions permit the coverage of such services on a voluntary basis. The purpose of the Interstate Maritime Reciprocal Arrangement is to coordinate and integrate the coverage of maritime service between the jurisdictions so that the coverage of persons engaged in maritime services shall be as extensive as possible, and so that duplication of contributions with respect to such services be avoided and continuity of coverage of services of individuals engaged in maritime service be assured.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New sections 454(b)-1 through 454(b)-8 filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-2. Definitions.

Note • History

As used in Sections 454(b)-1 through 454(b)-8 of these regulations, unless the context clearly requires otherwise:

(a) “The Interstate Maritime Reciprocal Arrangement” and the “Arrangement” means the plan approved by the Interstate Conference of Employment Security Agencies under which coverage of maritime services is coordinated and integrated as between the jurisdictions, duplication of contributions with respect to maritime services is avoided, and continuity of coverage of services of individuals engaged in maritime service is assured.

(b) “Jurisdiction” means any State of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.

(c) “Participating jurisdiction” means a jurisdiction which has subscribed to the Arrangement and has not terminated its adherence thereto in accordance with the provisions thereof.

(d) “Agency” means any officer, board, commission, or other authority charged with the administration of the unemployment compensation law of a participating jurisdiction.

(e) “American vessel” means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented nor numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state.

(f) “Maritime service” means service rendered on or in connection with any American vessel engaged in interstate or foreign operations by an officer or member of its crew entirely performed within the United States, or performed under a contract of service which is entered into within the United States or during the performance of which the vessel touches at a port in the United States, if the employee is employed on and in connection with such vessel when outside the United States, except services performed by any person on vessels in the categories set forth below:

(1) Vessels plying and operating wholly within the territorial limits of a single jurisdiction.

(2) Vessels which enter or traverse waters outside the territorial limits of a single jurisdiction only as an incident to navigation within such jurisdiction.

(3) Vessels which do not provide full subsistence facilities, include sleeping quarters for the entire crew and which traverse or travel on waters both within and without a single jurisdiction provided they dock nightly or regularly at docks or piers of such single jurisdiction.

(4) Fishing vessels starting from and returning to a port within a single jurisdiction without touching ports of another jurisdiction or touching such ports solely to dispose of catch or for emergency purposes.

(5) Yachts not used for commercial purposes.

(g) “Jurisdiction of coverage” with respect to a vessel operated by an employing unit means that participating jurisdiction in regard to which it is determined, in accordance with the provisions of the Arrangement, that maritime services rendered on or in connection with such vessel by persons for such employing unit is deemed performed entirely within such participating jurisdiction.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-5. Notification of Change of Jurisdiction.

Note • History

(a) Each employing unit shall notify the agency of each participating jurisdiction of the names of those of its vessels regarding services on which, in its opinion, such participating jurisdiction has become the jurisdiction of coverage under the Arrangement. The agency of each such jurisdiction shall make a proper investigation in order to ascertain whether it has been correctly designated as the jurisdiction of coverage and shall give prompt notice of its findings to the agencies of all other participating jurisdictions. If it finds that the designation was correct and if none of the agencies of the other jurisdictions takes exceptions thereto within 20 days after notice, such agency shall give final notice of its findings to the employing unit and to the agencies of all other jurisdictions.

(b) If the agency of any participating jurisdiction raises objections against such findings within the specified time, or if the agency of that jurisdiction which was designated by the employing unit as the jurisdiction of coverage holds that such designation was erroneous, an Umpire shall be selected by the agencies of the jurisdictions involved who shall ascertain the facts and establish the identity of the jurisdiction of coverage.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-6. Election of Coverage.

Note • History

(a) If the unemployment compensation law of any participating jurisdiction excludes maritime service from compulsory coverage but allows voluntary coverage thereof by election, the agency of such jurisdiction will cooperate by approving any election filed with it for this purpose by an employing unit in the event that such jurisdiction would be a jurisdiction of coverage under the Arrangement. The agency of any participating jurisdiction shall refrain from approving any such election in the event that it would not be a jurisdiction of coverage under the Arrangement.

(b) The provisions of the Arrangement shall not apply to maritime service performed for any employing unit to the extent that it would not be liable for contributions under the unemployment compensation law of a jurisdiction of coverage by not employing the required number of individuals, including those in maritime service, rendering it liable therefor under the provisions of such law, unless an application by such employing unit for voluntary coverage has been approved by the agency of such jurisdiction.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-7. Effective Date of the Arrangement.

Note • History

(a) The terms of the Arrangement shall apply to employing units beginning with the date on which liability in regard to maritime service commences under the Federal Unemployment Tax Act to the extent that the jurisdiction or jurisdictions of coverage subscribed to the Arrangement before or during the year in which such liability commences.

(b) The terms of the Arrangement shall apply beginning with the first day of the calendar year in which a jurisdiction subscribes to the Arrangement to the extent that such subscription occurred in a calendar year beginning after such liability commenced.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§454(b)-8. Termination of Participation in the Arrangement.

Note • History

The department shall indicate the termination of its subscription to the Arrangement by filing with the Chairman of the Subcommittee on Maritime Coverage of the Interstate Conference of Employment Security Agencies 90 days prior to the effective date of such termination, its duly adopted termination of such subscription.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-1. Interstate Benefit Payment Plan.

Note • History

Sections 455-1 through 455-9 of these regulations shall govern the department in its administrative cooperation with other states adopting a similar regulation for the payment of benefits to interstate claimants under the Interstate Benefit Payment Plan. The purpose of the Interstate Benefit Payment Plan is to establish a method for the payment of unemployment compensation benefits to those unemployed individuals who have earned uncharged wage credits or who have accumulated uncharged credit weeks under the unemployment compensation laws of one or more states and who otherwise might be deprived of benefits because of their absence from a state (or states) in which their benefit credits had been accumulated.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 454, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-2. Definitions (Interstate).

Note • History

As used in Sections 455-1 through 455-8 of these regulations, unless the context clearly requires otherwise:

(a) “Interstate benefit payment plan” means the plan approved by the Interstate Conference of Employment Security Agencies under which benefits shall be payable to unemployed individuals absent from the state (or states) in which benefit credits have been accumulated.

(b) “Interstate claimant” means an individual who claims benefits under the unemployment insurance law of one or more liable states through the facilities of an agent state. The term “interstate claimant” shall not include any individual who customarily commutes from a residence in an agent state to work in a liable state unless the department finds that this exclusion would create undue hardship on such claimants in specified areas.

(c) “State” includes the States of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.

(d) “Agent state” means any state in which an individual files a claim for benefits from another state.

(e) “Liable state” means any state against which an individual files, through another state, a claim for benefits.

(f) “Benefits” means the compensation payable to an individual, with respect to his or her unemployment, under the unemployment insurance law of the liable state.

(g) “Week of unemployment” includes any week of unemployment as defined in the law of the liable state from which benefits with respect to such week are claimed.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Amendment of subsections (c) and (f) filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-3. Registration for Work (Interstate).

Note • History

(a) Each interstate claimant shall be registered for work through any public office in the agent state when and as required by the law, regulations, and procedures of the agent state. Such registration shall be accepted as meeting the registration requirements of the liable state.

(b) Each agent state shall duly report to the liable state in question whether each interstate claimant meets the registration requirements of the agent state.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-4. Benefit Rights of Interstate Claimants.

Note • History

(a) If a claimant files a claim against any state, and it is determined by such state that the claimant has available benefit credits in such state, then claims shall be filed only against such state as long as benefit credits are available in that state. Thereafter the claimant may file claims against any other state in which there are available benefit credits. For the purposes of Sections 455-1 through 455-8 of these regulations benefit credits shall be deemed to be unavailable whenever benefits have been exhausted, terminated, or postponed for an indefinite period or for the entire period in which benefits would otherwise be payable, or whenever benefits are affected by the application of a seasonal restriction.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-5. Claim for Benefits (Interstate).

Note • History

(a) Claims for benefits or waiting period shall be filed by interstate claimants on uniform interstate claim forms and in accordance with uniform procedures as may be required. Claims shall be filed in accordance with the type of week in use in the agent state. Any adjustments required to fit the type of week used by the liable state shall be made by the liable state on the basis of consecutive claims filed.

(b) Claims shall be filed in accordance with agent state regulations for intrastate claims in local employment offices, or at an itinerant point or by mail.

(c) The liable state shall accept any claim which is filed within the time limit applicable to such claims under the law of the agent state.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-6. Determination of Claims (Interstate).

Note • History

(a) The agent state shall, in connection with each claim filed by an interstate claimant, ascertain and report to the liable state such facts relating to the claimant's availability for work and eligibility for benefits as are readily determinable in and by the agent state.

(b) The agent state's responsibility and authority in connection with a determination of interstate claims shall be limited to investigation and report of relevant facts. The agent state shall not refuse to take an interstate claim.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-7. Appellate Procedure (Interstate).

Note • History

(a) The agent state shall afford all reasonable cooperation in the taking of evidence and the holding of hearings in connection with appealed interstate benefit claims.

(b) An appeal made by an interstate claimant shall be deemed to have been made and communicated to the liable state on the date when it is received by any qualified officer of the agent state.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-8. Extension of Interstate Benefit Payments to Include Claims Taken in and for Canada.

Note • History

Sections 455-1 through 455-7 of these regulations shall apply in all their provisions to claims taken in and for Canada.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-9. Termination.

Note • History

Any subscribing state agency may cease to participate in the Interstate Benefit Payment Plan by filing notice of its intention with the Chairman of the Interstate Benefit Payments Committee of the Interstate Conference of Employment Security Agencies. In such event, its participation shall cease at the expiration of six months from the date of filing such notice.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. New section filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455-21. Interstate Plan for Combining Wages (Basic). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code

HISTORY

1. New sections 455-21 through 455-34 filed 12-22-69; designated effective 1-1-70 (Register 69, No. 52).

2. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-22. Definitions (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-23. Filing of Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-24. Liability for Payment of Benefits (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-25. Determination of Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-26. Reports (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-27. Reimbursement of Paying State (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-28. Exception to Combining Wages (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-29. Effect of Eligibility in Paying State (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-30. Termination of Combining Wages (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-31. Relation to Interstate Benefit Payment Procedures. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-32. Termination of the Plan. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-33. Employer Submission of Wage and Employment Information (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-34. Benefit Charges Under the Interstate Plan for Combining Wages (Basic). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-41. Extended Interstate Plan for Combining Wages. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Register 69, No. 52.

§455-42. Definitions (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-43. Filing Combined-Wage Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-44. Payment of Benefits (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-45. Claimant's Election to Combine Wages (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-46. Determination of Combined-Wage Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-47. Reports (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-48. Reimbursement of Paying State (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-49. Exception to Combining Wages (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-50. Termination. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-51. Employer Submission of Wage and Employment Information (Extended Plan). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-52. Benefit Charges Under the Extended Plan (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-61. Consolidated Interstate Plan for Combining Wages. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Register 70, No. 4.

§455-62. Relation to Other Interstate Plans for Combining Wages. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-63. Definitions (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-64. Filing Consolidated Combined-Wage Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-65. Payments of Benefits (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-66. Determination of Claims (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-67. Reports (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-68. Reimbursement of Paying State (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-69. Exception to Combining Wages (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-70. Termination. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

§455-71. Employer Submission of Wage and Employment Information (Consolidated Plan). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Register 70, No. 4.

§455-72. Benefit Charges Under the Consolidated Plan (Interstate). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455, Unemployment Insurance Code.

HISTORY

1. Repealer filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Register 72, No. 24.

§455.5-1. Interstate Arrangement for Combining Employment and Wages--Purpose.

Note • History

Sections 455.5-1 through 455.5-13 of these regulations shall govern the department in its administrative cooperation with other states in the administration of the Interstate Arrangement for Combining Employment and Wages. The Interstate Arrangement for Combining Employment and Wages is approved by the Secretary under Section 3304(a)(9)(B) of the Federal Unemployment Tax Act to establish a system whereby an unemployed worker with covered employment or wages in more than one state may combine all such employment and wages in one state, in order to qualify for benefits or to receive more benefits.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. New sections 455.5-1-455.5-13 filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment of NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 31).

§455.5-2. Consultation with the State Agencies.

Note • History

As required by Section 3304(a)(9)(B) of the Federal Unemployment Tax Act, this arrangement has been developed in consultation with the state unemployment compensation agencies. For purposes of such consultation in its formulation and any future amendment the Secretary recognizes, as agents of the state agencies, the duly designated representatives of the Interstate Conference of Employment Security Agencies.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-3. Interstate Cooperation.

Note • History

Each state will cooperate with every other state by implementing such rules, regulations and procedures as may be prescribed for the operation of this arrangement. Each state agency shall identify the paying and the transferring state with respect to combined-wage claims filed in its state.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-4. Rules, Regulations, Procedures, Forms, Resolution of Disagreements.

Note • History

All states shall operate in accordance with such rules, regulations and procedures, and shall use such forms, as shall be prescribed by the Secretary in consultation with the state unemployment compensation agencies. All rules, regulations and standards prescribed by the Secretary with respect to intrastate claims will apply to claims filed under this arrangement unless they are clearly inconsistent with the arrangement. The Secretary shall resolve any disagreement between states concerning the operation of the arrangement, with the advice of the duly designated representatives of the state unemployment compensation agencies.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-5. Effective Date (Interstate Arrangement). [Repealed]

History

HISTORY

1. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-6. Definitions.

Note • History

As used in Sections 455.5-1 through 455.5-13 of these regulations and for the purpose of this arrangement and the procedures issued to effectuate it:

(a) “State” includes the States of the United States of America, the District of Columbia, and the Commonwealth of Puerto Rico, and includes the Virgin Islands.

(b) “State agency” means the agency which administers the unemployment compensation law of a state.

(d) “Combined-wage claimant” means a claimant who has covered wages under the unemployment compensation law of more than one state and who has filed a claim under this arrangement.

(e) “Arrangement” and “Interstate Arrangement” means the Interstate Arrangement for Combining Employment and Wages described in Section 455.5-1 of these regulations.

(f) “Paying state” means a single State against which the claimant files a combined-wage claim, if the claimant has wages and employment in that State's base period(s) and the claimant qualifies for unemployment benefits under the unemployment compensation law of that State using combined wages and employment.

(g) “Transferring state” means a state in which a combined-wage claimant had covered employment and wages in the base period of a paying state, and which transfers such employment and wages to the paying state for its use in determining the benefit rights of such claimant under its law.

(h) “Employment” means all services which are covered under the unemployment compensation law of a state, whether expressed in terms of weeks of work or otherwise.

(i) “Wages” means all remuneration for “employment” as defined by subdivision (h) of this section.

(j) “Secretary” means the Secretary of Labor of the United States.

(k) “Base period” and “benefit year” means the base period and benefit year applicable under the unemployment compensation law of the paying state.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. Amendment of subsections (a) and (f) filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

2. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

3. Amendment of subsections (a) and (f) and repealer of subsections (f)(1)-(2) filed 1-21-2010; operative 2-20-2010 (Register 2010, No. 4).

§455.5-7. Election to File a Combined-Wage Claim.

Note • History

(a) Any unemployed individual who has had employment covered under the unemployment compensation law of two or more “states,” whether or not he or she is monetarily qualified under one or more of them, may elect to file a combined-wage claim. He or she may not so elect, however, if he or she has established a benefit year under any state or federal unemployment compensation law and:

(1) His or her benefit year has not ended; and

(2) He or she still has unused benefit rights based on such benefit year.

(b) For the purposes of this arrangement, a claimant shall not be considered to have unused benefit rights based on a benefit year which he or she has established under a state or federal unemployment compensation law if:

(1) He or she has exhausted his rights to all benefits based on such benefit year; or

(2) His or her rights to such benefits have been postponed for an indefinite period or for the entire period in which benefits would otherwise be payable; or

(3) Benefits are affected by the application of a seasonal restriction.

(c) If an individual elects to file a combined-wage claim, all employment and wages in all states in which he or she worked during the base period of the paying state must be included in such combining, except employment and wages which are not transferable under subdivision (b) of Section 455.5-9 of these regulations.

(d) Such a potential combined-wage claimant may withdraw his or her combined-wage claim within the period prescribed by the law of the paying state for filing an appeal, protest, or request for redetermination (as the case may be) from the monetary determination of the combined-wage claim, if he or she either:

(1) Repays in full any benefits paid to him or her thereunder; or

(2) Authorizes each state against which he or she files a substitute claim for benefits to withhold and forward to the paying state a sum sufficient to repay such benefits.

(e) If the combined-wage claimant files his or her claim in a state other than the paying state, he or she shall do so pursuant to the Interstate Benefit Payment Plan. (See Sections 455-1 through 455-9 of these regulations.)

(f) If a State denies a combined-wage claim, it must inform the claimant of the option to file in another State in which the claimant has wages and employment during that State's base period(s).

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, of the Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

2. Amendment filed 1-21-2010; operative 2-20-2010 (Register 2010, No. 4).

§455.5-8. Responsibilities of the Paying State--Transfer of Employment and Wages--Payment of Benefits.

Note • History

(a) The paying state shall request the transfer of a combined-wage claimant's employment and wages in all states during its base period, and shall determine his or her entitlement to benefits (including additional benefits, extended benefits and dependents' allowances when applicable) under the provisions of its law based on employment and wages in the paying state and all such employment and wages transferred to it hereunder. The paying state shall apply all the provisions of its law to each determination made hereunder, except that the paying state may not determine an issue which has previously been adjudicated by a transferring state. Such exception shall not apply, however, if the transferring state's determination of the issue resulted in making the combined-wage claim possible under paragraph (2) of subdivision (b) of Section 455.5-7 of these regulations. If the paying state fails to establish a benefit year for the combined-wage claimant, or if he or she withdraws his or her claim as provided herein, it shall return to each transferring state all employment and wages.

(b) Notices of Determination. The paying state shall give to the claimant a notice of each of its determinations on his or her combined-wage claim that he or she is required to receive under the Secretary's Claim Determinations Standard and the contents of such notice shall meet such Standard. When the claimant is filing his or her combined-wage claims in a state other than the paying state, the paying state shall send a copy of each such notice to the local office in which the claimant filed such claims.

(1) Redeterminations may be made by the paying state in accordance with its law based on additional or corrected information received from any source, including a transferring state, except that such information shall not be used as a basis for changing the paying state if benefits have been paid under the combined-wage claim.

(2) When a determination is made, as provided in paragraph (a) of this section, which suspends the use of wages earned in employment with an educational institution during a prescribed period between successive academic years or terms or other periods as prescribed in the law of the paying state in accordance with Section 3304(a)(6)(A)(i)-(iv) of the Internal Revenue Code of 1954, the paying state shall furnish each transferring state involved in the combined-wage claim an adjusted determination used to recompute each state's proportionate share of any charges that may accumulate for benefits paid during the period of suspended use of school wages. Wages which are suspended shall be retained by the paying state for possible future reinstatement to the combined-wage claim and shall not be returned to the transferring state.

(d) Appeals.

(1) Except as provided in paragraph (3) of this subdivision, where the claimant files his or her combined-wage claim in the paying state, any protest, request for redetermination or appeal shall be in accordance with the law of such state.

(2) Where the claimant files his or her combined-wage claim in a state other than the paying state, or under the circumstances described in paragraph (3) of this subdivision, any protest, request for determination or appeal shall be in accordance with the Interstate Benefit Payment Plan. (See Sections 455-1 through 455-9 of these regulations.)

(3) To the extent that any protest, request for redetermination or appeal involves a dispute as to the coverage of the employing unit or services in a transferring state, or otherwise involves the amount of employment and wages subject to transfer, the protest, request for redetermination or appeal shall be decided by the transferring state in accordance with its law.

(e) Recovery of Prior Overpayments. If there is an overpayment outstanding in a transferring state and such transferring state so requests, the overpayment shall be deducted from any benefits the paying state would otherwise pay to the claimant on his or her combined-wage claim except to the extent prohibited by the law of the paying state. The paying state shall transmit the amount deducted to the transferring state or credit the deduction against the transferring state's required reimbursement under this arrangement. This subdivision shall apply to overpayments only if the transferring state certifies to the paying state that the determination of overpayment was made within three years before the combined-wage claim was filed and that repayment by the claimant is legally required and enforceable against him or her under the law of the transferring state.

(f) Statement of Benefit Charges.

(1) At the close of each calendar quarter, the paying state shall send each transferring state a statement of benefits charged during such quarter to such state as to each combined-wage claimant.

(2) Except as provided in paragraphs (c)(2), (f)(3), and (f)(5) of this regulation, each such charge shall bear the same ratio to the total benefits paid to the combined-wage claimant by the paying state as his or her wages transferred by the transferring state bear to the total wages used in such determination. Each such ratio shall be computed as a percentage, to three or more decimal places.

(3) Charges to the transferring state shall not include the costs of any benefits paid which are funded or reimbursed from the Federal Unemployment Benefits and Allowances account in the U.S. Department of Labor appropriation, including:

(A) Benefits paid pursuant to 5 U.S.C. 8501-8525; and

(B) Benefits which are reimbursable under Part B of Title II of the Emergency Jobs and Unemployment Assistance Act of 1974 (Pub.L. 93-567).

(4) With respect to benefits paid after December 31, 1978, except as provided in paragraphs (3) and (5) of this subdivision, all transferring states will be charged by the paying state for extended benefits in the same manner as for regular benefits.

(5) With respect to new claims established a benefit year effective on and after July 1, 1977, the United States shall be charged directly by the paying state, in the same manner as is provided in paragraphs (1) and (2) of this subdivision, in regard to federal civilian service and wages and federal military service and wages assigned or transferred to the paying state and included in combined-wage claims in accordance with Parts 609, 614, and 616 of Chapter V of Title 20 of the Code of Federal Regulations. With respect to new claims effective before July 1, 1977, prior law shall apply.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

2. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

3. Amendment of subsection (a) filed 1-21-2010; operative 2-20-2010 (Register 2010, No. 4).

§455.5-9. Responsibilities of Transferring States (Interstate).

Note • History

(a) Transfer of Employment and Wages. Each transferring state shall promptly transfer to the paying state the employment and wages the combined-wage claimant had in covered employment during the base period of the paying state. Any employment and wages so transferred shall be transferred without restriction as to their use for determination and benefit payments under the provisions of the paying state's law.

(b) Employment and Wages Not Transferable. Employment and wages transferred to the paying state by a transferring state shall not include:

(1) Any employment and wages which have been transferred to any other paying state and not returned unused, or which have been used in the transferring state as the basis of a monetary determination which established a benefit year.

(2) Any employment and wages which have been canceled or are otherwise unavailable to the claimant as a result of a determination by the transferring state made prior to its receipt of the request for transfer, if such determination has become final or is in the process of appeal but is still pending. If the appeal is finally decided in favor of the combined-wage claimant, any employment and wages involved in the appeal shall forthwith be transferred to the paying state and any necessary redetermination shall be made by such paying state.

(c) Reimbursement of Paying State. Each transferring state shall, as soon as practicable after receipt of a quarterly statement of charges described herein, reimburse the paying state accordingly.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-10. Reuse of Employment and Wages (Interstate).

Note • History

Employment and wages which have been used under this arrangement for a determination of benefits which establishes a benefit year shall not thereafter be used by any state as the basis for another monetary determination of benefits.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-11. Amendment of Interstate Arrangement. [Repealed]

History

HISTORY

1. Repealer filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

§455.5-12. Employer Submission of Employment and Wage Information (Interstate Arrangement). [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§455.5-13. Benefit Charges Under the Interstate Arrangement.

Note • History

(a) The department shall charge benefits paid pursuant to a combined-wage claim under the Interstate Arrangement for Combining Employment and Wages in the following manner:

(1) Whenever California is not the paying state and has transferred employment or wages to another state which are used for the payment of benefits for which California is liable, benefits paid to an unemployed individual based upon such transferred employment or wages paid to the individual by an employer covered in California shall be charged against the reserve account of the employer or shall be reimbursed to the Unemployment Fund by the employer if the employer is covered in California on an additional cost of benefits or a cost of benefits paid and charged basis, but if transferred employment or wages were paid to the individual by more than one employer covered in California such benefits paid shall be charged to the respective reserve accounts of such employers covered in California or be reimbursed by such employers covered in California on an additional cost of benefits or a cost of benefits paid and charged basis in the proportion that the total of such transferred employment or wages paid to the individual by each such employer covered in California bears to the total transferred employment or wages paid to the individual by all employers covered in California. Employers covered in California shall be entitled to rulings in accordance with the California Unemployment Insurance Code.

(2) Whenever California is the paying state, the provisions of the California Unemployment Insurance Code shall apply to the disposition of charges and liability for benefits paid that are not reimbursable by another state.

(b) Except as modified by this section, the provisions of Article 4 (commencing with Section 1025) of Chapter 4, Part 1, Division 1, and of Article 3 (commencing with Section 1326) of Chapter 5, Part 1, Division 1 of the California Unemployment Insurance Code with respect to procedures for rulings relating to benefit charges shall apply to a combined-wage claim under the Interstate Arrangement for Combining Employment and Wages.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 455.5, Unemployment Insurance Code.

HISTORY

1. New NOTE filed 9-3-81; effective thirtieth day thereafter (Register 81, No. 36).

Chapter 3. Scope or Coverage

Article 1. Employment

§606-1. Assistant and Substitute Employees--Constructive Knowledge.

Note • History

(a) “Constructive knowledge” by an employing unit of the work of each individual employed to perform or to assist in performing the work of any employee of that employing unit, whether or not the individual was hired or paid directly by the employing unit, exists under any of the following circumstances:

(1) The extent of the territory to be covered, or the amount of work to be done is such that the work of the employee cannot be performed without the assistance of another individual.

(2) The nature of the business is such that the employment of an assistant or substitute individual will be required to perform or to assist in performing the work of the employee.

(3) The amount or the method of computation of the compensation indicates that the remuneration is in excess of that normally expected to be paid solely to one employee for the performance of the work.

(4) The employment of an assistant or substitute individual in the particular work involved is a customary practice, or is required by a union agreement or the contract of employment.

(5) The employing unit has given the employee general authority to take such action as in his judgment is required for performance of the work.

(b) The department shall not be precluded by this regulation from considering circumstances, in addition to those enumerated in subdivision (a) of this section, as constituting “constructive knowledge.”

(c) The fact that an employing unit pays a lump sum to an employee and that employee, in turn, hires, directs, controls and pays an assistant or substitute individual is not controlling. Neither is it controlling if a contract of employment provides that an individual engaged by an employee to assist him in performing or to perform his work shall be his employee rather than an employee of the employing unit.

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 606, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

§607-1. Segregation of Exempt Services and Subject Employment. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 607, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

3. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§607-2. Segregation. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 607, Unemployment Insurance Code.

HISTORY

1. Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

§612-1. Services in Connection with Christmas Trees, Forestry and Lumbering. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(a)-1. Land Leveling. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(a)-2. Fertilizing. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(b)-1. Sowing and Planting. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(b)-2. Grain and Seed Cleaning. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(c)-1. Cultivation and Thinning. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(c)-2. Weed Control. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(c)-3. Heating. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(c)-4. Fumigating, Spraying and Dusting. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(d)-1. Nonprofit Operation of Ditches, Canals, Reservoirs, or Waterways. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(e)-1. Harvesting. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(f)-1. Assembly and Storage. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§612(g)-1. Raising, Feeding, and Management of Livestock, Mink, Poultry, Rabbits, and Bees. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613-1. Major Part. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-1. Agricultural Labor Performed in the Employ of the Owner or Tenant of a Farm in Connection with Handling, Drying, Packing, Processing, etc. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-2. Drying. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-3. Packing (Other Than Field Packing). [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-4. Processing--Unmanufactured State. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-5. Marketing. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-6. Cotton Ginning, Cottonseed Oil, and Cottonseed Feed. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(a)-7. Specialized Services in Connection with Handling, Drying, Packing, Packaging, Processing, Freezing, Grading, Storing, or Marketing Facilities. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(b)-1. Specialized Services in Connection with Operation, Management, Conservation, Improvement or Maintenance of Farm--General. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(b)-2. Specialized Services--Construction, Maintenance and Repair of Dwellings, Buildings, Equipment, Roads, and Other Facilities. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(b)-3. Specialized Services in Connection with Storing, Transporting, and Ferrying Equipment. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(b)-4. Specialized Services--Water Well Drilling. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(c)-1. Irrigation or Operation or Maintenance of Ditches, Canals, Reservoirs, or Waterways in Employ of Owner or Tenant of Farm. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(d)-1. Nurseries--Commercial Operations. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§613(d)-2. Terminal Market. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§614-1. Definition of a Farm. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§614-2. Nurseries. Propagating, Growing, Harvesting, and Assembly and Storage of Nursery Stock. [Repealed]

Note • History

NOTE

Authority cited: Sections 305.1 and 306.1, Unemployment Insurance Code. Issuing agency: Department of Benefit Payments.

HISTORY

1. New section filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

Article 1.5. Employee

§621(b)-1. Employer-Employee Relationship: Common Law Rules.

Note • History

The definition of a common law employee shall be in accordance with the regulations issued pursuant to Section 13004 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 621, Unemployment Insurance Code.

HISTORY

1. New article 1.5 (sections 621(b)-1 and 621(c)-1) filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 6-18-81; effective thirtieth day thereafter (Register 81, No. 25).

3. Amendment filed 5-12-92; operative 6-11-92 (Register 92, No. 20).

§621(c)-1. Special Classes of Employees: Agent-Driver, Commission-Driver; Traveling or City Salesman; Home Worker.

Note • History

(a) Occupational Groups. Under subdivision (c) of Section 621 of the code, individuals are employees if they perform services for remuneration under certain prescribed circumstances in the following occupational groups:

(1) As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services for his or her principal.

(2) As a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his or her principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations.

(3) As a home worker performing work, according to specifications furnished by the person for whom the services are performed, on materials or goods furnished by such person which are required to be returned to such person or a person designated by him or her.

(b) General. In order for an individual to be an employee pursuant to subdivision (c) of Section 621 of the code, the individual must perform services in an occupation falling within one of the three occupational groups enumerated in subdivision (a) of this section. If the individual does not perform services in one of the designated occupational groups, he or she is not an employee under this section. An individual who is not an employee under this section may nevertheless be an employee pursuant to other subdivisions of Section 621 of the code. The language used to designate the respective occupational groups relates to fields of endeavor in which particular designations are not necessarily in universal use with respect to the same service. The designations are addressed to the actual services without regard to any technical or colloquial labels which may be attached to such services. Thus, a determination whether services fall within one of the designated occupational groups depends upon the facts of the particular situation.

The factual situations set forth below are illustrative of some of the individuals falling within each of the three occupational groups enumerated in subdivision (a) of this section. The illustrative factual situations are as follows:

(1) Agent-driver or commission-driver. This occupational group includes agent-drivers or commission-drivers who are engaged in distributing meat or meat products, vegetables or vegetable products, fruit or fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services for their principals. An agent-driver or commission-driver includes an individual who operates his or her own truck or the truck of a person for whom he or she performs services, serves customers designated by such person as well as those solicited on his or her own, and whose compensation is a commission on his or her sales or the difference between the price he or she charges his or her customers and the price he or she pays to such person for the product or service.

(2) Traveling or city salesman.

(A) This occupational group includes a city or traveling salesman who is engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, his or her principal (except for sideline sales activities on behalf of some other person or persons) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations. An agent-driver or commission-driver is not within this occupational group. City or traveling salesmen who sell to retailers or to the others specified, operate off the premises of their principals, and are generally compensated on a commission basis, are within this occupational group. Such salesmen are generally not controlled as to the details of their services or the means by which they cover their territories, but in the ordinary case they are expected to call on regular customers with a fair degree of regularity.

(B) In order for a city or traveling salesman to be included within this occupational group, his or her entire or principal business activity must be devoted to the solicitation of orders for one principal. Thus, the multiple-line salesman generally is not within this occupational group. However, if the salesman solicits orders primarily for one principal, he or she is not excluded from this occupational group solely because of sideline sales activities on behalf of one or more other persons. In such a case, the salesman is within this occupational group only with respect to the services performed for the person for whom he or she primarily solicits orders and not with respect to the services performed for such other persons. The following examples illustrate the application of the foregoing provisions:

EXAMPLE 1. Salesman A's principal business activity is the solicitation of orders from retail pharmacies on behalf of the X Wholesale Drug Company. A also occasionally solicits orders for drugs on behalf of the Y and Z companies. A is within this occupational group with respect to his services for the X Company but not with respect to his services for either the Y Company or the Z Company.

EXAMPLE 2. Salesman B's principal business activity is the solicitation of orders from retail hardware stores on behalf of the R Tool Company and the S Cooking Utensil Company. B regularly solicits orders on behalf of both companies. B is not within this occupational group with respect to the services performed for either the R Company or the S Company.

EXAMPLE 3. Salesman C's principal business activity is the house-to-house solicitation or orders on behalf of the T Brush Company. C occasionally solicits such orders from retail stores and restaurants. C is not within this occupational group.

(3) Home Worker. This occupational group includes a worker who performs services off the premises of the person for whom the services are performed, in the home of the worker, under the conditions specified by the code.

EXAMPLE 4. A manufacturer of plumbing products hired workers to pick up parts at the plant, take the parts to the homes of the workers, assemble the parts into such products as pistons, flappers for toilet tanks, and repair kits stapled in envelopes, as specified by the manufacturer. The worker completed the assembly, delivered it to the plant, was paid on a piecework rate, and picked up another parts supply.

These workers are within the occupational group of home workers.

(1) The fact that an individual falls within one of the enumerated occupational groups, however, does not make such individual an employee under this section unless all of the following conditions exist:

(A) The contract of service contemplates that substantially all the services to which the contract related in the particular designated occupation are to be performed personally by such individual.

(B) Such individual has no substantial investment in the facilities used in connection with the performance of such services (other than in facilities for transportation).

(C) Such services are part of a continuing relationship with the person for whom the services are performed and are not in the nature of a single transaction.

(2) “Contract of service,” as used in this section and subdivision (c) of Section 621 of the code, means an arrangement, formal or informal under which the particular services are performed. The requirement that the contract of service shall contemplate that substantially all the services to which the contract relates in the particular designated occupation are to be performed personally by the individual means that it is not contemplated that any material part of the services to which the contract relates in such occupation will be delegated to any other person by the individual who undertakes under the contract to perform such services.

(3) “Facilities,” as used in this section and subdivision (c) of Section 621 of the code, include equipment and premises available for the work or enterprise as distinguished from education, training, and experience, but do not include such tools, instruments, equipment, or clothing, as are commonly or frequently provided by employees. An investment in an automobile by an individual which is used primarily for his or her own transportation in connection with the performance of services for another person has no significance, since such investment is comparable to outlays for transportation by an individual performing similar services who does not own an automobile. Moreover, the investment in facilities for the transportation of the goods or commodities to which the services relate is to be excluded in determining the investment in a particular case. If an individual has a substantial investment in facilities of the requisite character, he or she is not an employee within the meaning of this section, since a substantial investment of the requisite character standing alone is sufficient to exclude the individual from the employee concept under this paragraph.

(4) If the services are not performed as part of a continuing relationship with the person for whom the services are performed, but are in the nature of a single transaction, the individual performing such services is not an employee of such person within the meaning of this section. The fact that the services are not performed on consecutive workdays does not indicate that the services are not performed as part of a continuing relationship.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 621, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

Article 2. Excluded Services

§626-1. Services in Connection with Christmas Trees, Forestry and Lumbering. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626, 627 and 628, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17). For history of former section see Register 59, No. 22.

2. Amendment of subsection (b) filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(a)-1. Land Leveling. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626 and 628, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(a)-2. Fertilizing. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; appeal filed with California Unemployment Insurance Appeals Board; section refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(b)-1. Sowing and Planting. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(b)-2. Grain and Seed Cleaning. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626 and 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; appeal filed with California Unemployment Insurance Appeals Board; amendment refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(c)-1. Cultivation and Thinning. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72, effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(c)-2. Weed Control. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(c)-3. Heating. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; appeal filed with California Unemployment Insurance Appeals Board; section refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(c)-4. Fumigating, Spraying and Dusting. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24)

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(c)-5. Fumigating, Spraying and Dusting. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; appeal filed with California Unemployment Insurance Appeals Board; Section refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§626(d)-1. Nonprofit Operation of Ditches, Canals, Reservoirs, or Waterways. [Repealed]

Note • History

NOTE

Additional authority cited: Section 305 and 1088, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(e)-1. Harvesting. [Repealed]

Note • History

NOTE

Specific authority cited: Section 626, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(f)-1. Assembly and Storage. [Repealed]

Note • History

NOTE

Additional authority cited: Sections 305 and 1088, Unemployment Insurance Code. Reference: Section 626, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

2. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

3. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

4. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§626(g)-1. Raising, Feeding, and Management of Livestock, Mink, Poultry, Rabbits, and Bees. [Repealed]

Note • History

CROSS-REFERENCE: For status of services in the use of cottonseed feed as feed for livestock, mink, poultry, or rabbits, see subdivision (b) of Section 627(a)-6 of these regulations.

NOTE

Specific authority cited: Section 626, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627-1. Major Part. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 607 and 627, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-1. Exempt Agricultural Labor Performed in the Employ of the Owner or Tenant of a Farm in Connection with Handling Drying, Packing, Processing, etc. [Repealed]

History

CROSS-REFERENCE: For provisions relating to subdivision (a) of 627 of the code see Regulations 626(b)-2, 626(f)-1, 626(g)-1, 627(a)-2 to 627(a)-7, and 627(d)-1 and 627(d)-2.

HISTORY

1. Repealer filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Modification of cross-reference filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§627(a)-2. Drying. [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-3. Packing (Other Than Field Packing). [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24). For prior history of this section number, see Register 60, No. 17.

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-4. Processing--Unmanufactured State. [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-5. Marketing. [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-6. Cotton Ginning, Cottonseed Oil, and Cottonseed Feed. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626 and 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(a)-7. Specialized Services in Connection with Handling, Drying, Packing, Packaging, Processing, Freezing, Grading, Storing, or Marketing Facilities. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(b)-1. Specialized Services in Connection with Operation, Management, Conservation, Improvement or Maintenance of Farm--General. [Repealed]

History

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(b)-2. Specialized Services--Construction, Maintenance and Repair of Dwellings, Buildings, Equipment, Roads, and Other Facilities. [Repealed]

History

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(b)-3. Specialized Services in Connection with Storing, Transporting, and Ferrying Equipment. [Repealed]

Note • History

NOTE

Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626 and 627, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; Appeal filed with California Unemployment Insurance Appeals Board; Amendment refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(b)-4. Specialized Services--Water Well Drilling. [Repealed]

History

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(c)-1. Irrigation or Operation or Maintenance of Ditches, Canals, Reservoirs, or Waterways in Employ of Owner or Tenant of Farm. [Repealed]

History

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer and new section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(c)-2. Terminal Market. [Repealed]

Note • History

NOTE

Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§627(c)-3. Winery. [Repealed]

Note • History

NOTE

Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§627(c)-4. Cider Production. [Repealed]

Note • History

NOTE

Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§627(d)-1. Nurseries--Commercial Operations. [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§627(d)-2. Terminal Market. [Repealed]

Note • History

NOTE

Specific authority cited: Section 627, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§628-1. Definition of a Farm. [Repealed]

Note • History

NOTE

Sections 306 and 2602, Unemployment Insurance Code. Reference: Sections 626, 627 and 628, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§628-2. Nurseries. Propagating, Growing, Harvesting, and Assembly and Storage of Nursery Stock. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306 and 2602, Unemployment Insurance Code. Reference: Sections 626, 627 and 62, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§628.5-1. Hay Baling. [Repealed]

History

HISTORY

1. Repealer filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

§629-1. Domestic Service--Private Home.

Note • History

(a) “Domestic service in a private home” includes service of a household nature performed by an employee in or about a private home in connection with the maintenance of the private home or premises, or for the comfort and care of the individual or family, as distinguished from service which is directly related to the business or career of the employer.

(b) “Service of a household nature” includes service customarily rendered by cooks, waiters, butlers, housekeepers, governesses, maids, valets, baby sitters, janitors, laundresses, furnacemen, caretakers, handymen, gardeners, and by chauffeurs of automobiles, crews of private yachts, and pilots of private airplanes for family use. “Service of a household nature” does not include service performed by private secretaries, tutors, librarians, or musicians, or by carpenters, plumbers, electricians, painters or other skilled craftsmen.

(c) “Private home” means the social unit formed by an individual or family residing in a private household. “Private home” includes the fixed place of abode of an individual or family in a private house, or in a separate and distinct dwelling unit in an apartment house, hotel or other similar establishment. “Private home” also includes a summer or winter home of an individual or family. “Private home” does not include any dwelling house or premises used primarily as a boarding or lodging house for the purpose of supplying board or lodging to the public as a business enterprise, or used primarily for the purpose of furnishing accommodations or entertainment to clients, customers, or patrons.

(d) “Family” for purposes of this section includes foster relationships and relationships by blood, marriage, and adoption.

(e) “Domestic service” does not include:

(1) Service of a household nature performed in or about a private home in the employ of any employing unit engaged in furnishing such service, such as a gardening, janitorial, or maintenance enterprise.

(2) Service of a household nature performed in connection with the operation of rooming or lodging houses, boarding houses, clubs including college clubs or fraternity or sorority houses, hotels, hospitals, eleemosynary institutions, or commercial offices or establishments.

(f) If the person who pays the remuneration of a person performing domestic service in a private home is one other than the individual or family for whom the services are rendered, the domestic services are exempt to the extent provided by Section 629 of the code under any of the following circumstances:

(1) The individual or family has the right to direct and control the performance of the domestic services. For example, if X Company pays the remuneration of a housekeeper who performs services in the private home of Y, an employee of X Company, and the services are directed and controlled by Y's wife, the services are exempt to the extent provided by Section 629 of the code. (The determination of tax liability of X Company for additional remuneration indirectly paid to its employee Y, would be made pursuant to Article 2, (commencing with Section 926), Chapter 4, Part 1 of Division 1 of the code.)

(2) A family relationship exists between the payor and the individual or family. For example, if a son or daughter residing in his or her separate home pays the remuneration of a domestic who performs services in his or her mother's home, the services are exempt to the extent provided by Section 629 of the code.

(3) Contributions to the support of the individual or family have been assumed by the payor for charitable or moral reasons. For example, if a life-long friend of a disabled person pays the remuneration of a domestic who performs services in the disabled person's home, the services are exempt to the extent provided by Section 629 of the code.

(4) Contributions to the support of the individual or family are a legal obligation of the payor. For example, if the terms of a divorce or dissolution require the husband to pay the remuneration of a governess who performs services in a private home caring for children in the custody of the former wife, the services are exempt to the extent provided by Section 629 of the code. Similarly, if the guardian of a minor or incompetent person pays the remuneration of household servants in the private home of his ward, the services are exempt to the extent provided by Section 629 of the code.

NOTE

Authority cited: Sections 305, 306 and 2602, Unemployment Ins. Code. Reference: Sections 629 and 639, Unemployment Ins. Code.

HISTORY

1. Amendment filed 8-5-60; Appeal filed with Calif. Unemployment Ins. Appeals Board; Amendment refiled 3-17-61, designated effective 3-27-61 (Register 61, No. 6).

2. Amendment of subsection (f) filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

3. Change without regulatory effect amending subsection (e)(2) filed 1-15-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 3).

§631-1. Family Employment.

Note • History

(a) “Father” and “mother” include adoptive parents but do not include stepparent, foster parent, father-in-law or mother-in-law.

(b) “Son” and “daughter” include adopted child but do not include stepchild, foster child, son-in-law, or daughter-in-law.

(c) “Child under the age of 18” includes adopted child under the age of 18 but does not include stepchild or foster child under the age of 18.

(d) With respect to the exempt status of a child under the age of 18 it is immaterial whether or not the child is living with his or her parents or is married or is independently self-supporting.

(e) Services performed in the employ of a partnership by a spouse, father, mother, or child under the age of 18 of a partner are excluded when such services would be excluded if performed for each partner individually. For example:

(1) The services of either spouse employed by a partnership composed of the other spouse and one or more of their children are excluded.

(2) The services of either parent employed by a partnership composed of their children are excluded.

(3) The services of a child under the age of 18 employed by a partnership composed of his or her parents are excluded.

(4) The services of a married child under the age of 18 in the employ of a partnership composed of his or her father and his or her spouse are excluded.

(f) Services performed by an individual in the employ of relatives other than those referred to in Section 631 of the code are not excluded. For example, services performed by an individual in the employ of his or her brother, sister, niece or nephew are not excluded.

NOTE

Authority cited: Sections 305, 306 and 2608, Unemployment Insurance Code. Reference: Section 631, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

§631-2. Family Employment--Age of Majority. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 631, Unemployment Insurance Code.

HISTORY

1. Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50). For former history, see Register 72, No. 24.

§636-1. Election Campaign Employees. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 636, Unemployment Insurance Code.

HISTORY

1. New section filed 11-20-67; designated effective 11-30-67 (Register 67, No. 47). For history of former section, see Register 57, No. 21.

2. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

3. Amendment of subsection (a), repealing of subsection (b), and new subsection (b) filed 2-15-91; operative 3-17-91 (Register 91, No. 13).

4. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§637-1. Directors of Corporations and Associations. [Repealed]

History

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 3-14-66; designated effective 3-24-66 (Register 66, No. 7).

§639-1. Extent of Domestic Service Exemption--College Clubs. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 639, Unemployment Insurance Code.

HISTORY

1. Amendment filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. New NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

3. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§640-1. Exempted Services Not in the Course of Employing Unit's Trade or Business.

Note • History

“Service not in the course of the employing unit's trade or business” means service which does not, in any way, promote, advance or further the trade or business of the employing unit, and in no way tends toward the preservation, maintenance or operation of its business, business premises or business property. “Trade or business” includes any business or professional undertaking irrespective of its size or scope without regard to the principal trade or business of the employing unit.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 640, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§641-1. Remuneration of Less Than $50 in Employ of Organization Exempt from Federal Income Tax.

Note • History

For the purpose of determining the status of service under Section 641 of the code, remuneration whenever paid shall be allocated to the periods of service to which it relates. For example, if payment of remuneration is made for service performed in two or more calendar quarters, the lump sum remuneration shall be allocated to the periods of service to which it relates. If the total remuneration allocated and attributable to service performed during a particular calendar quarter does not exceed $49.99, the service for that calendar quarter is exempt. If the total remuneration allocated and attributable to service performed during a particular calendar quarter exceeds $49.99, the service for that calendar quarter is not exempt.

NOTE

Authority cited: Secs. 305 and 306, Unemployment Insurance Code. Reference: Sec. 641, Unemployment Ins. Code.

HISTORY

1. New section filed 11-20-67; designated effective 11-30-67 (Register 67, No. 47).

§642-1. Agricultural or Horticultural Organizations. [Repealed]

Note • History

NOTE

Authority cited: Sections 306 and 2602, Unemployment Insurance Code. Reference: Section 642, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Repealer filed 3-14-66; designated effective 3-24-66 (Register 66, No. 7).

§642(a)-1. Student Employed by School, College, or University.

Note • History

(a) For purposes of Section 642 of the code, “school, college, or university” shall be taken in the commonly or generally accepted sense. The amount of remuneration for the service, the type of character or the service, and the place where service is performed are immaterial, except as provided in subdivision (c) of this section. The statutory tests under Section 642 of the code are whether the organization is a school, college, or university and whether the employee is a student who is enrolled and is regularly attending classes at the institution employing him.

(b) A student is “regularly attending classes” when he meets the minimum attendance requirement for his course of study established by the school, college, or university. For purposes of this section, attendance is the act of being present at the established place of meeting. A student who takes correspondence or extension courses is not “regularly attending classes.”

(c) An employee who performs service for the school, college, or university as an incident to, and for the purpose of pursuing a course of study at such school, college, or university has the status of a student for the purpose of this section. If the course of study is incidental to the employment, the exemption shall not apply.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 642, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§649(b)-1. Status of Newspaper and Magazine Salespersons. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 649, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

2. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§650-1. Status of Real Estate, Mineral, Oil and Gas, and Cemetery Brokers, and Real Estate and Cemetery Salespersons. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, and 306, Unemployment Insurance Code. Reference: Section 650, Unemployment Insurance Code.

HISTORY

1. New section filed 4-13-73; effective thirtieth day thereafter (Register 73, No. 15).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

3. Repealer filed 7-23-96; operative 8-22-96 (Register 96, No. 30).

§653-1. Status of Baseball Players.

Note • History

(a) The baseball player may be paid a fixed amount for each game if the amount meets the conditions of this section.

(b) The profit of a baseball club is the excess of income after payment of expenses. The profit may be determined at the completion of each game, at the end of the baseball season, or at such other period of time as may be specified by the baseball club, provided that the period of time is not in excess of one calendar year.

(1) Transportation.

(2) Meals.

(3) Lodging.

(4) Telephone, telegram, and postage.

Accounting for expenses shall be made between the baseball player and the baseball club as provided in subdivision (c) of Section 929-1 of these regulations.

(d) “Baseball player” means any individual engaged by a baseball club to play one or more of the customary positions, or a player-manager or a player coach.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 653, Unemployment Insurance Code.

HISTORY

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§657-1. Status of Amateur Athletic Officials.

Note • History

The criteria which specify under what conditions amateur athletic officials may be considered employees are described in Section 4304-10 of these regulations.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 621, 657 and 13004, Unemployment Insurance Code.

HISTORY

1. New section filed 8-22-96; operative 9-21-96 (Register 96, No. 34).

Article 3. Subject Employers [Repealed]

§675-1. Computing Number of Employees. [Repealed]

History

HISTORY

1. Repealer filed 11-29-57; designated effective 12-9-57 (Register 57, No. 21). See history note to #S 125-1.

§675-2. Computing Period of Employment. [Repealed]

History

HISTORY

1. Repealer filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

§675-3. Requesting Determination of Status. [Repealed]

History

HISTORY

1. Repealer filed 4-1-82; effective thirtieth day thereafter (Register 82, No. 14).

§675-4. Exempt Employment. [Repealed]

History

HISTORY

1. Repealer filed 4-1-82; effective thirtieth day thereafter (Register 82, No. 14).

§675-5. Bands and Orchestras. [Repealed]

History

HISTORY

1. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§676-1. Agricultural or Horticultural Organizations. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306 and 2602, Unemployment Insurance Code.

HISTORY

1. New section filed 3-14-66; designated effective 3-24-66 (Register 66, No. 7).

2. Repealer filed 6-8-72, effective thirtieth day thereafter (Register 72, No. 24).

§680-1. Musicians. [Repealed]

History

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Change without regulatory effect repealing section filed 11-7-95 pursuant to section 100, title 1, California Code of Regulations (Register 95, No. 45).

Article 4. Elective Coverage

§701-1. Elective Coverage--General Provisions.

Note • History

(a) The effective date of an elective coverage agreement filed by an employing unit pursuant to all elections under Article 4 of Chapter 3 of Part 1 of Division 1, of the code, or by an individual pursuant to Section 708 or 708.5 of the code, shall not be prior to the first day of the calendar quarter in which the application for elective coverage is filed nor subsequent to the first day of the calendar quarter immediately following the calendar quarter in which the application for elective coverage is filed.

(b) Except as provided by Section 702.5 of the code, any relative who would be exempt pursuant to Section 631 of the code if the employing unit were subject to the compulsory provisions of the code shall not be included within the scope of any elective coverage agreement.

(c) Any individual who has the status of an independent contractor in relation to the employing unit electing coverage shall not be included within the scope of the elective coverage agreement.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4, and 710.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

4. Amendment of subsection (a) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§701-2. Elective Coverage--Retroactive Coverage.

Note • History

Notwithstanding any other provision of these regulations, if an employing unit or individual has service performed for it or him or her which is not subject to the compulsory coverage provisions of the code, but through error, inadvertence, or other reason, has reported and paid contributions to the Unemployment Fund or Disability Fund, such action:

(a) May be construed at the option of the director and with the consent of the local public entity or school employer authorized to elect coverage pursuant to Section 709, 710.4 or 710.5 of the code as an election by the local public entity or school employer that such nonsubject service become subject to disability insurance coverage under the code as of the commencement of the period to which the contributions relate or for the period to which the contributions relate.

(b) May be construed at the option of the director and with the consent of a public entity authorized to elect unemployment insurance coverage pursuant to Section 710 of the code as an election by the public entity that such nonsubject service become subject to unemployment insurance coverage under the code as of the commencement of the period to which the contributions relate or for the period to which the contributions relate. Unless an election is also made by a local public entity or school employer for disability insurance coverage under subdivision (a) of this section, any withheld worker contributions shall be refunded in accordance with these regulations since no election for disability insurance coverage is authorized under Section 710 of the code.

(c) May be construed at the option of the director and with the consent of the employing unit or individual authorized to elect coverage pursuant to Section 701, 702, 702.1, or 703, or subdivision (a) of Section 708 of the code as an election by the employing unit or individual that such nonsubject service become subject to the code as of the commencement of the period to which the contributions relate or for the period to which the contributions relate.

(d) May be construed at the option of the director and with the consent of the employing unit or individual authorized to elect coverage pursuant to Section 702.5 or 708.5 or subdivision (b) of Section 708 of the code as an election by the employing unit or individual that such nonsubject service become subject to disability insurance coverage under the code as of the commencement of the period to which the contributions relate or for the period to which the contributions relate.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4, and 710.5, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

3. Amendment of subsection (a) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§702-1. Elective Coverage of Excluded Services.

Note • History

(a) An application for elective coverage under Section 702 of the code may be approved for one or more separate and distinct establishments or places of business of the employing unit even though it does not apply to all establishments and places of business of the employing unit if the department finds that:

(1) The excluded establishments or places of business are readily distinguished by location and activity or type of operation from the establishments or places of business included in the application.

(2) The application covers all services performed (other than those performed by individuals mentioned in subdivisions (b) and (c) of Section 701-1 of these regulations) in the establishments or places of business to which the application applies.

(b) Sections 701-1, 701-2 and 705-1 of these regulations apply to elections filed pursuant to Section 702 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4 and 710.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§702.1-1. Elective Coverage--Nonprofit Organization.

Note • History

(a) Sections 701-1, 701-2, 702-1, and 705-1 of these regulations apply to elections filed pursuant to Section 702.1 of the code, except that services may be excluded pursuant to subdivision (d) of Section 702.1 of the code.

(b) A written application for elective coverage under subdivision (c) of Section 702.1 of the code by a nonprofit organization signed by a duly constituted official shall be approved if the director finds that:

(1) It is an application for coverage for all employees of the organization except that the organization may exclude from coverage any of the service set forth in Section 634.5 of the code.

(2) The applicant is a “nonprofit organization” as that term is defined in subdivision (a) of Section 702.1 of the code.

(3) A majority of the employees to be covered by the election have signed a petition requesting such coverage.

(4) It sets forth the name and address of the organization.

(5) It is accompanied by advance payments as required by Section 803 of the code.

(c) Notwithstanding Section 705-1 of these regulations, if a nonprofit organization is succeeded in whole or in part by another nonprofit organization, the successor may elect to continue the elective coverage agreement of the predecessor or may elect to terminate the elective coverage agreement of the predecessor. If the successor nonprofit organization was, prior to the acquisition of the predecessor, a nonprofit organization under an approved elective coverage agreement, the elective coverage agreement of the predecessor shall be continued to the same extent as the elective coverage agreement of the successor. If the successor nonprofit organization was, prior to the acquisition of the predecessor, a nonprofit organization not under an approved elective coverage agreement, the successor shall meet the requirements of this section if it elects to continue the elective coverage agreement of the predecessor.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 702.1 and 705, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment of subsection (c) filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

3. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§702.5-1. Elective Coverage--Family Employment.

Note • History

Sections 701-1, 701-2, 702-1, and 705-1 of these regulations apply to elections filed pursuant to Section 702.5 of the code, except that the application for elective coverage shall be limited to services performed by individuals specified in Section 631 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 702.5, Unemployment Insurance Code.

HISTORY

1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§703-1. Elective Coverage of Out-of-State Services.

Note • History

Sections 701-1, 701-2, and 705-1 of these regulations apply to elections filed pursuant to Section 703 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 703, Unemployment Insurance Code.

HISTORY

1. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§704-1. Elective Coverage--Disapproval of Election.

History

HISTORY

1. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Repealer filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§705-1. Elective Coverage-Termination.

Note • History

(a) An elective coverage agreement under Sections 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4 and 710.5 of the code shall be effective for not less than two complete calendar years unless terminated by the director pursuant to Section 704.1 of the code, except that retroactive coverage under Section 701-2 of these regulations may be approved by the director for lesser periods. If both retroactive and prospective coverage are elected, the minimum two-calendar-year period for which the agreement shall remain in effect commences with the effective date of prospective coverage.

(b) An applicant may withdraw an application for elective coverage pursuant to Section 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4 and 710.5 of the code prior to final approval of the application. The director may, upon the request of the applicant, cancel an elective coverage agreement which has been finally approved if the applicant shows that the application was submitted through justifiable mistake or error, or was submitted by a person not having proper authority to bind the applicant.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 701, 702, 702.1, 702.5, 703, 708, 708.5, 709, 710, 710.4 and 710.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

3. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

4. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§708-1. Employer's Election to Qualify for Benefits.

Note • History

NOTE

Authority cited: Section 708, Unemployment Insurance Code.

HISTORY

1. Amendment filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

2. Amendment filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).

3. Repealer filed 2-6-76; effective thirtieth day thereafter (Register 76, No. 6). Issuing agency: Department of Benefit Payments.

§708(a)-1. Employer's Election to Qualify for Benefits.

Note • History

(a) Sections 701-1, 701-2, 704-1, and 705-1 of these regulations apply to elections filed pursuant to subdivision (a) of Section 708 of the code.

(b) An election by an employer to have his or her services deemed to be services in employment filed pursuant to subdivision (a) of Section 708 of the code shall not be effective for any purpose until the application has been approved by the department. An application for such elective coverage shall not be approved by the department unless it complies with Sections 704-1 and 705-1 of these regulations and all of the following conditions are found to exist:

(1) The applicant is an employer as defined in the code or is a member of a copartnership or other form of business organization which has qualified as an employer under the code and is regularly performing services on behalf of the employer.

(2) The application requests that such elective agreement be effective for a period of not less than two complete calendar years or until the termination of the applicant's employment in his or her business.

(c) Except as provided by subdivision (d) of this section, an employer who elects coverage under subdivision (a) of Section 708 of the code shall report wages for each calendar quarter for each individual covered under the election as follows:

(1) $7,634 for each calendar quarter during which the individual performs services on one-half or more of the number of normal working days in each month.

(2) $2,545 for each month in the calendar quarter during which month the individual performs services on one-half or more of the number of working days of that month and for one or more other months in the same calendar quarter the provisions of paragraphs (3) and/or (4) of this subdivision apply.

(3) $1,273 for each month in the calendar quarter during which month the operation of the employer's business is temporarily interrupted or ceases or the individual becomes disabled and for these or other reasons the individual performs services during that month on less than one-half of the number of normal working days in that month.

(4) No wages if the individual performs no services during a month.

(d) If an individual covered by an employer who elects coverage under subdivision (a) of Section 708 of the code is paid unemployment compensation benefits, extended duration benefits, federal-state extended benefits, other extended unemployment benefits under any state or federal law, or unemployment compensation disability benefits for any week all or part of which is in a calendar month and in that same month performs services for the remainder of the month, the employer shall report wages for such month by reducing the normal amount of reportable wages of $2,545 provided under paragraph (2) of subdivision (c) of this section by $587 for each full calendar week during that month for which the individual was paid such benefits and by $84 for each day of any portion of a week during that month for which he or she was paid such benefits, and the employer shall report wages for the remainder.

EXAMPLE: The covered individual is paid unemployment compensation benefits for the week commencing July 27, 1997 and ending August 2, 1997 and for the week commencing August 3, 1997 and ending August 9, 1997. He performs services from July 1, 1997, through July 26, 1997 and from August 10 through August 31, 1997.

Computation of Reportable Wages:

(A) July 1997:

Normal reportable wages $2,545.00

Reduced by:

5 days (July 27, 28, 29, 30, 31) times $84 420.00

Reportable wages $2,125.00

(B) August 1997:

Normal reportable wages $2,545.00

Reduced by:

2 days (August 1, 2)

times $84 equals $168

plus $587 (August 3-9) 755.00

Reportable wages $1,790.00

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 708 and 1280, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Registers 78, No. 41; and 76, No. 6.

2. Amendment of section and Note filed 1-5-2000; operative 2-4-2000 (Register 2000, No. 1).

§708(b)-1. Employer's Election to Qualify for Disability Benefits.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 708, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Registers 78, No. 41; and 76, No. 6.

2. Amendment of subsections (a), (b) and (d) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

3. Change without regulatory effect repealing section filed 3-14-94 pursuant to title 1, section 100, California Code of Regulations (Register 94, No. 11).

§708.5-1. Elective Disability Coverage--Self-Employed Individual.

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 708.5, Unemployment Insurance Code.

HISTORY

1. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48). For prior history, see Registers 78, No. 41; 74, No. 6; and 72, No. 24.

2. Amendment of subsections (a) and (c) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

3. Change without regulatory effect repealing section filed 3-14-94 pursuant to title 1, section 100, California Code of Regulations (Register 94, No. 11).

§710-1. Elective Coverage--Public Entity.

Note • History

(a) A written application for elective coverage under Section 710 of the code by a public entity signed by a duly constituted official shall be approved if the director finds that:

(1) It is an application for coverage of services performed for the public entity which do not constitute employment except that the public entity may exclude from coverage any of the service set forth in Section 634.5 of the code.

(2) The applicant is a “public entity” as that term is defined in Section 605 of the code.

(3) It sets forth the name and address of the public entity.

(4) It is accompanied by advance payments as required by Section 803 of the code.

(b) Sections 701-1, 701-2, and 705-1 of these regulations apply to elections filed pursuant to Section 710 of the code.

(c) Notwithstanding Section 705-1 of these regulations, if a public entity is succeeded in whole or in part by another public entity the successor may elect to continue the elective coverage agreement of the predecessor or may elect to terminate the elective coverage agreement of the predecessor. If the successor public entity was, prior to the acquisition of the predecessor, a public entity under an approved elective coverage agreement, the elective coverage agreement of the predecessor shall be continued to the same extent as the elective coverage agreement of the successor. If the successor public entity was, prior to the acquisition of the predecessor, a public entity not under an approved elective coverage agreement, the successor shall meet the requirements of this section if it elects to continue the elective coverage agreement of the predecessor.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 605, 705, 710, and 803, Unemployment Insurance Code.

HISTORY

1. New section filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§710(b)-1. Elective Coverage--Governmental Entity. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306,Unemployment Insurance Code. Reference: Sections 605, 705, 710, and 803, Unemployment Insurance Code.

HISTORY

1. Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50). For former history, see Register 72, No. 24.

§710(c)-1. Financing--Governmental Entities. [Repealed]

Note • History

NOTE

Authority cited: Section 305, 306, 711 and 2602, Unemployment Insurance Code. Reference: Section 710(c), Unemployment Insurance Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§710(d)-1. Governmental Entities--Time and Rate of Payment. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 an 2602. Unemployment Insurance Code. Reference: Sec. 710(d), 709, Unemployment Ins. Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72, effective thirtieth day thereafter (Register 72, No. 24).

§710.2-1. Elective Coverage--Political Subdivisions. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 710.2, Unemployment Insurance Code.

HISTORY

1. Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50). For former history, see Register 72, No. 24.

§710.5-1. Elective Coverage--State of California or Instrumentality. [Repealed]

Note • History

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 710.5, Unemployment Insurance Code.

HISTORY

1. Repealer filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50). For former history, see Register 72, No. 24.

§711(b)-1. Elective Coverage--Nonprofit Organization. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602. Unemployment Insurance Code, Reference: Sec. 711. Unemployment Ins. Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§711(c)-1. Elective Financing--Nonprofit Organizations. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602, Unemployment Insurance Code. Reference: Sections 711(c) and 709, Unemployment Ins. Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§711(c)-2. Bond Requirements--Nonprofit Organizations. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602, Unemployment Insurance Code, Reference: Sec. 711, Unemployment Ins. Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§711(c)(3)-1. Joint Accounts for Nonprofit Organizations. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602. Unemployment Insurance Code. Reference: Sections 711(c)(3) and 702, Unemployment Insurance Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§711(e)-1. Nonprofit Organizations--Time and Rate of Payment. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602, Unemployment Insurance Code. Reference: Secs. 711(e), 702, and 712. Unemployment Insurance Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter.

§712-1. Reimbursement Financing--Benefit Charges Required and Contributions Allowed. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602, Unemployment Insurance Code. Reference: Sec. 712, Unemployment Insurance Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

§712-2. Reimbursement Financing--Reserve Balance Allowed. [Repealed]

Note • History

NOTE

Authority cited: Sections 305, 306, 711 and 2602, Unemployment Insurance Code. Reference: Sec. 712, Unemployment Insurance Code.

HISTORY

1. New section filed 11-23-70; designated effective 12-3-70 (Register 70, No. 48).

2. Repealer filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).

Article 5. Elections for Financing Unemployment Insurance Coverage

§803-1. Elective Financing--Nonprofit Organizations, Public Entities.

Note • History

(a) A nonprofit organization or public entity under Sections 702.1, 710, 801, and 802 of the code may elect to reimburse the cost of benefits paid pursuant to Section 803 of the code and subdivision (b) of this section, in lieu of contributions required of employers. As used in this section, “entity” means any such employing unit that is authorized by Sections 702.1, 710, 801, and 802 of the code to elect the cost of benefits paid method of financing permitted under Section 803 of the code.

(b) An entity may elect to pay into the Unemployment Fund the cost of benefits (including extended duration benefits and federal-state extended benefits) paid based on base period wages with respect to employment for that entity and charged to its account in the manner provided by Section 1026 of the code. “The cost of benefits paid” means the proportion of the total amount of benefits paid to the claimant which the total wages paid to that claimant in his or her base period by that entity bears to the total wages paid to that claimant in employment by all employers in his or her base period.

The director shall prepare an annual statement, which shall be a public record, calculating the maximum potential liability of any reimbursing public entity and of any nonprofit organization. The federal government pays one-half the cost of federal-state extended benefits for reimbursing nonprofit organizations. Public entities bear the full cost of reimbursing federal-state extended benefits for weeks of unemployment on or after January 1, 1979.

(c) An application for elective financing under subdivision (b) of Section 803 of the code may be made at the time an application is made for elective coverage under the code and shall be effective on the effective date of the elective coverage agreement, or may be made in any calendar quarter and shall take effect with respect to services performed from and after the first day of the calendar quarter in which the election is filed with the director, pursuant to Sections 801 and 802 of the code.

(d) Except as provided in subdivisions (e) and (f) of this section and by subdivision (e) of Section 803 of the code, an approved elective financing agreement may not be amended or terminated until it has been in effect for not less than two full calendar years.

(e) If an entity under an approved elective coverage agreement is succeeded in whole or in part by another entity, the successor, if it elects to continue the elective coverage agreement of the predecessor in accordance with the provisions of subdivision (d) of Section 702.1-1 or subdivision (d) of Section 710-1 of these regulations, may elect to continue the method of financing elected by the predecessor or may elect one of the methods of financing set forth in this section in lieu of paying contributions required of employers. If the successor is required to continue the elective coverage agreement of the predecessor in accordance with the provisions of subdivision (d) of Section 702.1-1 or subdivision (d) of Section 710-1 of these regulations, the successor's elective financing agreement shall relate to the continued elective coverage agreement of the predecessor.

(f) If an approved elective coverage agreement is terminated as provided in Section 705-1 or subdivision (c) or (d) of Section 702.1-1 or subdivision (c) or (d) of Section 710-1 of these regulations, any approved elective financing agreement shall also terminate upon the date of the termination of the elective coverage agreement to which the financing relates.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 702.1, 705, 710, 801, 802 and 803, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50). For prior history, see Register 76, No. 6.

2. Amendment of subsection (b) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§803-2. Bond Requirements--Entities Electing Reimbursement Financing.

Note • History

(a) If the director requires a bond pursuant to subdivision (b) of Section 803 of the code, the bond shall be issued by a surety authorized to do business in this state and be deposited with the director within 15 days after demand. In lieu of the posting of such bond the entity may deposit security in one or more of the following forms:

(1) Cash deposit.

(2) Certificates of deposit issued by a bank or federally insured savings and loan association made payable to the department.

(3) Bearer bonds issued or guaranteed by the United States or by the State of California.

(b) The amount of the surety bond, cash deposit, certificate of deposit or bearer bond shall be in a sum equal to 2.7 percent of the entity's total remuneration paid for service which was or would have been taxable wages in subject employment had the election been in effect, for the four calendar quarters immediately preceding the effective date of the election. If the entity did not pay such remuneration in each of such four calendar quarters the amount of the bond or security shall be in an amount as determined by the director.

(c) The surety bond shall be in force and remain on file with the director for a period of eight complete consecutive calendar quarters and shall be renewed 30 days prior to the expiration of each such period, as long as the entity continues to be liable for payments in lieu of contributions. The director may increase or decrease the amount of the previously filed bond or security at such times as he or she deems necessary or appropriate. If the bond is to be increased, the entity shall file the adjusted bond with the director within 30 days from the date of the mailing or personal service by the director of the notice to the entity that an adjusted bond is required. If the security is to be increased, the entity shall make the deposit within 15 days from the date of mailing or personal service by the director of the notice to the entity that additional security is required. The director may for good cause extend for a period not to exceed 30 days the time within which the additional bond shall be furnished or the additional cash deposit made or security furnished. The failure by any entity covered by such bond to pay within 30 days from the date of a written demand or within any period of extension the amounts required to be paid under Section 803 of the code shall render the surety liable for such payments to the extent of the bond.

(d) The director shall retain in trust any deposit of security under this section for two years after the entity's election is terminated after which the director shall return the security to the entity less any deductions required by Section 803 of the code. The director may apply any security deposited under this section by an entity to amounts required to be paid under subdivision (c) of this section or Section 803 of the code that are not paid within 30 days from the date of the written demand and he or she may take the following action:

(1) If the security is a cash deposit, he or she may deduct from the amount so deposited the amount required to be paid under Section 803 of the code.

(2) If the security deposited is a certificate of deposit or a bearer bond, he or she may sell the bearer bond or withdraw from the deposit an amount sufficient to satisfy the written demand under subdivision (c) of this section.

(3) If as a result of such reduction in the amount of the security he or she believes an adjustment in the remaining balance of security is required, he or she may require the entity to make an additional deposit with the bank or federally insured savings and loan association or furnish additional bearer bonds.

(e) If any entity fails to post a bond or furnish security or increase security within the time specified by this section, the director may terminate the election upon written notice to the entity. The termination shall be effective on the first day of the calendar quarter following the date of the notice of termination.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 803, Unemployment Insurance Code.

HISTORY

1. Amendment of subsections (c), (d), and (e) filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

2. Amendment of subsection (e) filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§803-3. Joint Accounts for Entities Electing Reimbursement Financing.

Note • History

(a) Application for Joint Account. Each entity desiring to participate in a joint account shall file an application in writing with the director signed by a duly constituted official. If the application is not filed at the time the application for elective coverage is filed, it shall be filed not later than December 31 of the year preceding that for which the joint rate is to apply. Each application shall list the name, address, and account number of the entity and the names, addresses, and account numbers of the other entities who are to be included in the joint account.

(b) Qualifications of Members. An application to establish a joint account shall be approved by the director if he or she finds that:

(1) The applicants for inclusion in a joint account are “entities” as defined in subdivision (a) of Section 803 of the code.

(2) Each applicant for inclusion in a joint account has elected the same method of financing the coverage for its employees.

(3) No applicant for inclusion in a joint account is a member of any other joint account.

(c) Maintenance of Joint Account. The department shall maintain a separate account for each member of a joint account. In computing the joint contribution rate applicable to or the amount due from the members of a joint account, the department shall summarize the records of all its members to determine the joint rate in accordance with the schedule provided in Section 977 or 978 of the code or the rate or amount of contributions by the members of the joint account on the basis of reimbursement of the cost of benefits charged in the manner provided by Section 1026 of the code.

(d) Additions. An entity may be added to an existing joint account if all of the employers involved file a new application with the director for a new joint account and otherwise qualify under this section.

(e) Successions to Joint Account Member. If a member of a joint account is succeeded in whole or in part by another employing unit, the successor may file a request with the director for an account transfer and may immediately withdraw the acquired account from the joint account subject to Section 1051 of the code. A new joint rate or amount of contributions shall be computed for the remaining members based upon their combined accounts. Such new joint rate shall be effective as provided in Section 1053 or 1060 of the code, whichever is applicable. Such new amount of contributions shall be effective as provided by the department. A new rate or amount of contributions shall be computed for the successor employing unit based upon the acquired account and any prior account which it has accumulated, subject to Section 1029 of the code. Such new rate shall be effective as provided in Section 1053 or 1060 of the code, whichever is applicable. Such new amount of contributions shall be effective as determined by the department.

If a successor employing unit, with the consent of the remaining members, elects to succeed the predecessor entity as a member of the joint account and meets the conditions of subdivisions (a) and (b) of this section, a new joint rate or amount of contributions shall be computed. Such new joint rate shall be effective as provided in Section 1053 or 1060 of the code, whichever is applicable. Such new amount of contributions shall be effective as provided by the department.

If a successor employing unit which is a member of a joint account files an application with the director for a transfer of the reserve account of a predecessor, including any predecessor which was a member of a joint account, Section 1052 of the code shall apply to the application for transfer. The joint rate of the joint account of which the successor is a member, and the joint rate of the joint account of which the predecessor is a member, where applicable, shall be recomputed in accordance with Section 1053 or 1060 of the code, whichever is applicable.

(f) Withdrawal of a Member.

(1) A member desiring to withdraw from a joint account may file with the director an application for withdrawal not later than December 31 of the year preceding the date of withdrawal. “Date of withdrawal” means January 1. The contribution rate or amount of contributions of the entities remaining within the joint account shall be recomputed upon the basis of their portion of the joint experience. The new rate so computed shall be binding upon the remaining members for the entire calendar year for which that rate is determined. The new amount of contributions so computed shall be binding upon the remaining members until amended by the department as provided in Section 803-4 of these regulations. A new rate or amount of contributions shall be computed for the withdrawing entity based upon its individual experience.

(2) A member's participation in a joint account shall cease effective upon the date of the member's termination of business or upon the effective date of the member's termination of its elective coverage agreement. Effective as of that date, a contribution rate or amount of contributions for the entities remaining within the joint account shall be recomputed on the basis of their portion of the joint experience. The new rate so computed shall be binding upon the remaining members for the remainder of the calendar year. The new amount of contributions so computed shall be binding upon the remaining members until amended by the department as provided in Section 803-4 of these regulations.

(3) Whenever a joint account is reduced to one member, it is dissolved and a separate rate or amount of contributions shall be computed as of the date of dissolution for each entity based on its individual experience.

(g) Dissolution of Joint Account. Except as provided in subdivision (f)(3) of this section, a joint account may only be dissolved as of January 1, if the members file an application with the director not later than December 31 of the preceding year, whereupon a separate rate or amount of contributions shall be computed for each entity based upon its individual experience.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 803, 977, 978, 1026, 1051, 1053, and 1060, Unemployment Insurance Code.

HISTORY

1. Amendment of subsections (b) and (c) filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

§803-4. Entities Electing Reimbursement Financing--Time and Rate of Payment.

Note • History

(a) Contributions--Due Date. Employer payments required under this Section 803 of the code are due and payable as provided by subdivision (d) of Section 803 of the code. Worker contributions required under Section 984 of the code are due and payable as provided by Article 7 (commencing with Section 1110) of Chapter 4 of Part 1 of Division 1 of the code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 702, 712, 713, 803, and 984, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-18-78; effective thirtieth day thereafter (Register 78, No. 50).

2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No 47).

Article 6. Financing Unemployment Insurance Coverage for Public School Employees [Repealed]

HISTORY

1. Repealer of article 6 (sections 821-1--821-2) filed 11-20-81; operative 12-20-81 (Register 81, No. 47).

Article 7. Financing Unemployment Insurance Coverage for Local Public Entity Employees [Repealed]

HISTORY

1. Repealer of article 7 (sections 842-1--844-1) filed 11-20-81; operative 12-20-81 (Register 81, No. 47).

Chapter 4. Contributions and Reports

Article 1. Definitions

(No regulations adopted)

Article 2. “Wages” the Basis of the Contribution

§926-1. Wages--When Taxable.

Note • History

(a) The basis upon which employer and worker contributions shall be computed is wages actually or constructively paid during a calendar quarter in subject employment by an employer subject to the code. Wages for contribution purposes are considered taxable when actually or constructively paid.

(b)(1) Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by him at any time, although not then actually reduced to possession. To constitute payment in such a case the wages must be credited to or set apart to the employee without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that they may be drawn at any time, and their payment brought within his own control and disposition.

(2) Wages are not constructively paid even though credited to the account of or set apart for an employee if the employer lacks sufficient funds to make the payment, since the wages cannot be brought within the control and disposition of the employee.

(c) Wages which are constructively paid to an employee as defined in subdivision (b) of this section are taxable even though the employer is unable to complete actual payment for reasons beyond his control, such as inability to locate the employee.

(d) Wages actually or constructively paid to an employee are taxable even though subsequently an amount equal to all or a part of such wages is voluntarily returned to the employer for any reason, for example, impairment of capital resulting from the payment of wages.

(e) Except as provided in Section 1088-3, of these regulations, individual wage earners' data must be reported on the basis of wages actually or constructively paid, which is the same basis as that upon which employer and worker contributions are to be computed for the same period.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 926 and 1088, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).

2. Amendment filed 4-13-73; effective thirtieth day thereafter (Register 73, No. 15).

3. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§926-2. Wages--Exclusions From--General.

Note • History

“Wages” does not include any of the following:

(a) Payments made by an employer under any of the following circumstances:

(1) Ordinarily, facilities or privileges (such as entertainment, cafeteria facilities, medical services, or so called “courtesy” discounts on purchases), furnished or offered by an employer to his employees generally, if such facilities or privileges are furnished or offered for the purpose of promoting the health, goodwill, contentment, or efficiency of the employees, are not made under a regular or systematic plan to compensate the employees for services rendered, and may be withdrawn by the employer at any time with no obligation for a corresponding increase in remuneration or the substitution of a like facility or privilege. (See Sections 926-3, 926-4, and 926-5, of these regulations for the inclusion of meals and quarters furnished employees as “wages.”)

(2) Gifts in cash or kind of nominal value voluntarily given by an employer to an employee on special occasions, such as Christmas or the marriage or the birthday of the employee, as an expression of goodwill and not based on the rate of pay, the length or degree of prior personal services rendered by the employee, nor paid by the employer as required by a labor union agreement or a contract of hire.

(3) Penalties or damage awards paid by an employer to an employee because of discriminatory practices or for violation of labor-management agreements or of the California Labor Code.

(4) Payments gratuitously made by an employer to a former employee in military service if the employment relationship has terminated.Payments are not gratuitous if they are made by the employer as required in a labor union agreement or a contract of hire. The exclusion under this paragraph does not apply to payments made:

(A) To an officer of a corporation or association who retains his status as an officer of the corporation or association during his military service.

(B) To an employee on temporary leave of absence while training with the United States Armed Forces or any state or National Guard, if it is agreed that the employee will return to employment with the employer upon completion of the training.

(5) Payments made by an employer to an individual not in its employ for leads submitted to the employer on potential customers or clients, commonly referred to as “bird-dog” payments.

(6) Compensation paid by an employer to the widow or estate of a deceased employee for which no services are performed.

(7) Remuneration paid or payable by an employer to a worker for services which are excluded from “employment” by the code (see Sections 606-1 to 653-1, inclusive of these regulations).

(8) Any payment made by an employer which excluded from “wages” by the code (see Sections 926-6, 929-1, 929-2, 931-1, 932-1, 933-1, 936-1, and 937-1 of these regulations).

(b) Compensation received by an employee under the provisions of the Workmen's Compensation Insurance and Safety Act of this state, or similar law of other states, or of the United States.

(d) Returns on the capital investments of a limited partner as distinguished from remuneration for personal services of the limited partner.

(e) Payments made by a labor union to an individual under any of the following circumstances:

(1) Strike benefits paid by a labor union to members for the sole purpose of financial assistance during the strike, if there is no performance of, or obligation on the part of the member to perform, or to hold himself available to perform, picket duty or other services.

(2) Penalties or damage awards paid by a labor union to an individual because of discriminatory practices, or for violation of labor-management agreements or of the California Labor Code.

NOTE

Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 926, Unemployment Insurance Code.

HISTORY

1. Amendment filed 4-13-73; effective thirtieth day thereafter (Register 73, No. 15).

2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

§926-3. Taxable Value of Board and Lodging.

Note • History

(a) Board, lodging, or any other payment in kind, received by an employee in addition to, or in lieu of cash wages, shall be taxable on the basis of a reasonably estimated cash value to the employee, as determined or approved by the department as hereinafter provided:

(1) The reasonably estimated cash value of meals, lodging, or other payment in kind to an employee shall not be deemed less than:

(A) The bona fide value stipulated in a union agreement or contract of employment; or

(B) The value established as a basis of compliance with any applicable law governing minimum wages.

(2) Meals. In those cases where subdivision (a)(1) is not applicable, the department shall consider the following scale to be a reasonably estimated cash value of meals to employees:

For the calendar year 2011 and thereafter except as modified herein in accordance with the following provisions of this subdivision:

Three meals per day $10.30

Individual meals:

Breakfast $2.25

Lunch $3.15

Dinner $4.90

A meal not identifiable as either breakfast, lunch, or dinner $3.60

Whenever the average of retail prices of foods in California cities during the twelve months of any fiscal year ending on June 30 varies from the average of prices during the same months ending on June 30, 1969, by 10 percent or more, according to the cost of living indexes published by the United States Department of Labor, Bureau of Labor Statistics, the director shall by authorized regulation modify the 2011 scale for meals upward or downward in substantially the same ratio for the ensuing calendar year.

If, however, it can be shown to the satisfaction of the department in any case that the scale as determined herein exceeds 120 percent of the cost of the raw materials used in preparing meals for employees, the department shall consider 120 percent of the cost of such raw materials to be the basis for a reasonably estimated value of meals to employees.

(3) Lodging.

(A) As a general rule, in those cases where subdivision (a)(1) is not applicable, the department shall consider a reasonable estimated cash value of lodging to an employee, for the calendar year 2011 and thereafter except as modified in accordance with this subdivision, to be 66 2/3 percent of the ordinary rental value to the public but not in excess of $1,193.00 per month or less than $38.70 per week. The following examples illustrate the computation of taxable wages in such cases:

EXAMPLE A

Ordinary rental value to public of lodging per month $500

Cash value of lodging to employee (66 2/3 percent

of $500 equals $333.33) $333.33 Taxable

Wages

EXAMPLE B

Ordinary rental value to public of lodging per month $1,800.00

Cash value of lodging to employer (66 2/3 percent

of $1,800.00 equals $1,200.00. The cash value for

2011 cannot be in excess of $1,193.00) $1,193.00 Taxable

Wages

EXAMPLE C

Ordinary rental value to public of lodging per week $50

Cash value of lodging to employee (66 2/3 percent

of $50.00 equals $33.33. The cash value for 2011 cannot

be less than $38.70; 4 weeks times $38.70 equals

$154.80) $154.80 Taxable

Wages

(B) In those cases where subdivision (a)(1) is not applicable, if the employee receives part of his or her lodging in exchange for a cash payment and part in exchange for services rendered, the department shall consider that only the part received in exchange for services rendered is received in lieu of cash wages. The amount of the cash payment by the employee shall be deducted from the ordinary rental value of the lodging to the public, and the reasonably estimated cash value of the remainder, which is the part received by the employee in lieu of cash wages, shall be 66 2/3 percent of the ordinary rental value to the public but not in excess of $1,193.00 per month. The following examples illustrate the computation of taxable wages in such cases:

EXAMPLE A

Ordinary rental value to public of lodging per month. $660

Employee pays cash for lodging 60

Remainder 600

Cash value of lodging to employee (66 2/3 percent

of $600 equals $400) 400 Taxable

Wages

EXAMPLE B

Ordinary rental value to public of lodging per month. $400

Employee pays cash for lodging 190

Remainder 210

Cash value of lodging to employee (66 2/3 percent

of $210 equals $140) 140 Taxable

Wages

(C) Whenever the average of residential rent prices in the Los Angeles, San Diego, and San Francisco Metropolitan Areas during the twelve months of any fiscal year ending on June 30 varies from the average of prices during the same months ending on June 30, 1973, by 10 percent or more, according to the residential rent indexes published by the United States Department of Labor, Bureau of Labor Statistics, the director shall by authorized regulation modify the 2011 scale of maximum and minimum rates for lodging upward or downward in substantially the same ratio for the ensuing calendar year.

(4) Where there are unusual facts and circumstances which make any of the foregoing inapplicable, the department shall consider reasonably estimated cash value of meals or lodging to the employees.

(b) Employers shall maintain reasonably complete records of meals and lodging furnished employees as a part of their remuneration. Such records shall be in such form as to show the number and kind of meals actually consumed by employees. If, in any case, an employee objects to the amount of deductions made for contributions on the ground that the value and number of meals furnished or the value of any remuneration in kind is erroneous, he or she may protest to the department and request a determination thereon.

(c) It is immaterial for the purposes of this section that the facilities furnished by the employer are furnished for his or her convenience or the convenience of the employee.

(d) The provisions of this section shall not be construed to include as taxable wages items expended on behalf of the employer and designated as traveling allowance.

(e) This section is not applicable to meals and quarters furnished officers and crew members aboard merchant vessels, or the meals and quarters received by fishermen except as specifically provided in Sections 926-4 and 926-5 of these regulations.

(f) No right or cause of action founded upon any scale of reasonably estimated cash value of meals to employees in effect under provisions existing prior to the amendment of this section shall be abolished or impaired by such amendment.

NOTE

Authority cited: Sections 305, 306 and 310, Unemployment Insurance Code. Reference: Section 926, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-1-77; designated effective 1-1-78 (Register 78, No. 15). For prior history, see Register 76, No. 49. Issuing Agency: Department of Benefit Payments.

2. Amendment filed 11-27-78; designated effective 1-1-79 (Register 78, No. 48).

3. Amendment filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).

4. Amendment filed 12-12-80; effective thirtieth day thereafter (Register 80, No. 50).

5. Amendment filed 3-4-82; effective thirtieth day thereafter (Register 82, No. 10).

6. Amendment of subsection (a) filed 2-11-83; effective thirtieth day thereafter (Register 83, No. 7).

7. Amendment filed 1-6-84; effective upon filing pursuant to Government Code section 11346.2(d) (Register 84, No. 1).

8. Amendment of subsection (a) filed 12-21-84; designated effective 1-1-85 pursuant to Government Code section 11346.2(d) (Register 84, No. 51).

9. Amendment of subsection (a) filed 1-22-86; effective upon filing pursuant to Government Code section 11346.2(d) (Register 86, No. 4).

10. Amendment of subsection (a) filed 12-22-86; designated effective 1-1-87 pursuant to Government Code section 11346.2(d) (Register 86, No. 52).

11. Amendment of subsection (a) filed 1-5-88; operative 1-5-88 (Register 88, No. 3).

12. Amendment of subsection (a) filed 1-17-89; operative 1-17-89 pursuant to Government Code section 11346.2(d) (Register 89, No. 4).

13. Amendment filed 2-8-90; operative 2-8-90 (Register 90, No. 7).

14. Amendment filed 2-27-91; operative 2-27-91 pursuant to Government Code section 11346.2(d) (Register 91, No. 13).

15. Amendment of subsections (a)(2) and (a)(3) filed 6-10-92; operative 7-10-92 (Register 92, No. 24).

16. Amendment of subsections (a)(2) and (a)(3)(A)-(a)(3)(C) filed 12-31-92; operative 1-1-93 (Register 93, No. 1).

17. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 3-2-94; operative 3-2-94 (Register 94, No. 9).

18. Editorial correction of subsections (a)(2) and (e) (Register 94, No. 51).

19. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 12-21-94; operative 1-1-95 pursuant to Government Code section 11346.2(d) (Register 94, No. 51).

20. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 1-26-96; operative 1-26-96 pursuant to Government Code section 11343.4(d) (Register 96, No. 4).

21. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 2-6-97; operative 3-8-97 (Register 97, No. 6).

22. Amendment of subsections (a)(2) and (a)(3)(A)-(B) filed 2-9-98; operative 3-11-98 (Register 98, No. 7).

23. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 5-7-99; operative 5-7-99 pursuant to Government Code section 11343.4(d) (Register 99, No. 19).

24. Amendment filed 5-18-2000; operative 5-18-2000 pursuant to Government Code section 11343.4(d) (Register 2000, No. 20).

25. Amendment of subsections (a)(2)-(a)(3)(C) filed 4-10-2001; operative 4-10-2001 pursuant to Government Code section 11343.4 (Register 2001, No. 15).

26. Amendment of subsections (a)(2)-(a)(3)(C) filed 3-21-2002; operative 3-21-2002 pursuant to Government Code section 11343.4 (Register 2002, No. 12).

27. Amendment of subsections (a)(2)-(a)(3)(C) filed 4-1-2003; operative 4-1-2003 pursuant to Government Code section 11343.4 (Register 2003, No. 14).

28. Amendment of subsections (a)(2)-(a)(3)(C) filed 8-9-2004; operative 8-9-2004 pursuant to Government Code section 11343.4 (Register 2004, No. 33).

29. Amendment of subsections (a)(2) and (a)(3)(A)-(B) filed 3-14-2005; operative 3-14-2005 pursuant to Government Code section 11343.4 (Register 2005, No. 11).

30. Amendment of subsections (a)(2) and (a)(3)(A)-(C) and Note filed 3-23-2006; operative 1-1-2006 pursuant to Unemployment Insurance Code section 310 (Register 2006, No. 12).

31. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 3-19-2007; designated effective date 1-1-2007 pursuant to Unemployment Insurance Code section 310 (Register 2007, No. 12).

32. Amendment of subsections (a), (a)(2) and (a)(3)(A)-(C) filed 3-3-2008; designated effective date 1-1-2008 pursuant to Unemployment Insurance Code section 310 (Register 2008, No. 10).

33. Editorial correction of subsection (a)(3)(C) (Register 2008, No. 39).

34. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 6-17-2009; operative 1-1-2009 pursuant to Unemployment Insurance Code section 310 (Register 2009, No. 25).

35. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 8-23-2010; operative 1-1-2010 pursuant to Unemployment Insurance Code section 310 (Register 2010, No. 35).

36. Amendment of subsections (a)(2) and (a)(3)(A)-(C) filed 12-10-2012; operative 1-1-2011 pursuant to Unemployment Insurance Code section 310 (Register 2012, No. 50).

§926-4. Taxable Value of Meals and Quarters Furnished Officers and Crewmen Aboard Vessels.

Note • History

(a) Meals and quarters received by officers and crewmen aboard a vessel shall be taxable on the basis of a reasonably estimated cash value to the employee as determined or approved by the department as hereinafter provided:

(1) The reasonably estimated cash value of meals and quarters to an employee shall not be less than:

(A) The bona fide value stipulated in a union agreement or contract of employment; or

(B) The value established as a basis of compliance with any applicable law governing minimum wages.

(2) In those cases where subdivision (a)(1) is not applicable the department shall consider the following scale to be the reasonably estimated cash value to the employee of meals and quarters for the calendar year 2011 and thereafter, except as modified herein in accordance with the following provisions of this subdivision:

(A) Licensed Personnel. For each day or part of a day aboard a vessel, $10.30 for meals plus $8.10 for quarters, or a total of $18.40.

(B) Unlicensed Personnel. For each day or part of a day aboard a vessel, $10.30 for meals plus $5.50 for quarters, or a total of $15.80.

(C) Adjustment of Meals Values. Whenever the average of retail prices of foods in California cities during the twelve months of any fiscal year ending on June 30 varies from the average of prices during the same months ending on June 30, 1969, by 10 percent or more, according to the cost of living indexes published by the United States Department of Labor, Bureau of Labor Statistics, the director shall by authorized regulation modify the 2011 scale for meals upward or downward in substantially the same ratio for the ensuing calendar year.

(D) Adjustment of Quarters Values. Whenever the average of residential rent prices in the Los Angeles, San Diego, and San Francisco Metropolitan Areas during the twelve months of any fiscal year ending on June 30 varies from the average of prices during the same months ending on June 30, 1973, by 10 percent or more, according to the residential rent indexes published by the United States Department of Labor, Bureau of Labor Statistics, the director shall by authorized regulation modify the 2011 scale of rates for quarters upward or downward in substantially the same ratio for the ensuing calendar year.

(b) “Vessel” as used in this section includes freighter, tanker, passenger or any other vessel, except fishing vessels. (Fishing Vessels--See Section 926-5.)

(c) “Licensed personnel” as used in this section includes masters, mates, engineers, pilots, radio telegraphers and any other persons who are licensed pursuant to the United States Shipping Code, and also includes pursers and surgeons and any other persons who are registered pursuant to the United States Shipping Code.

(d) “Unlicensed personnel” as used in this section includes all members of the crew other than persons described in subdivision (c) of this section.

(e) Notwithstanding the provisions of subdivision (a)(2) of this section, if an employer maintains records in such form as to show the number and kind of meals actually consumed by employees the scale for individual meals set forth in subdivision (a)(2) of section 926-3 of these regulations may apply.

(f) It is immaterial for the purposes of this section that the facilities furnished by the employer are furnished for his or her convenience or the convenience of the employee.

(g) No right or cause of action founded upon provisions for the reasonably estimated cash value to officers and crewmen aboard vessels of meals and quarters in effect prior to the amendment of this section shall be abolished or impaired by such amendment.

NOTE

Authority cited: Sections 305, 306 and 310, Unemployment Insurance Code. Reference: Section 926, Unemployment Insurance Code.

HISTORY

1. Amendment filed 12-1-77; designated effective 1-1-78 (Register 78, No. 15). For prior history, see Register 76, No. 49. Issuing Agency: Department of Benefit Payments.

2. Amendment filed 11-27-78; designated effective 1-1-79 (Register 78, No. 48).

3. Amendment of subsection (a) filed 11-30-79; designated effective 1-1-80 (Register 79, No. 48).