California Unemployment Insurance Code 1231 -1562

back to top

1231.  (a) The department shall develop and implement a taxpayer
education and information program directed at, but not limited to,
the following:
   (1) Taxpayer or industry groups.
   (2) Department audit and compliance staff.
   (3) (A) Identifying forms, procedures, regulations, or laws that
are confusing and lead to taxpayer errors.
   (B) Taking appropriate action, including recommending remedial
legislation to change those items identified pursuant to subparagraph
(A).
   (b) The education and information program described in subdivision
(a) shall include all of the following:
   (1) Communication with the taxpayer or industry groups which
explains in simplified terms the most common errors made by taxpayers
and how those errors may be avoided or corrected.
   (2) Participation in small business seminars and similar programs
organized by state and local agencies and may include participation
in seminars organized by private organizations.
   (3) In cooperation with the small business community, development
of small business educational events and materials that explain, in
simplified terms, the process of the department's determination of
whether an individual is an employee or an independent contractor.
These events and materials shall be designed to address potential tax
and labor law issues that may arise when small businesses contract
with microbusinesses in the production and delivery of products and
services.
   (4) Revision of taxpayer educational materials currently produced
by the department to explain in simplified terms the most common
errors made by taxpayers and how those errors may be avoided or
corrected.
   (5) Implementation of a continuing education program for audit
personnel to include the application of new legislation to taxpayer
activities and to minimize recurrent taxpayer noncompliance or
inconsistency of administration.



1233.  (a) If an employing unit's failure to make a timely return or
payment is due to the person's reasonable reliance on written advice
from the department, the employing unit may be relieved of the taxes
assessed, or any interest, additions to tax, or penalties added
thereto, as follows:
   (1) Taxes or any interest, additions to tax, or penalties added
thereto, shall only be relieved if the employing unit's failure to
make a timely return or payment was due to the employing unit's
reasonable reliance on the written advice of a ruling by the director
or his or her designee, and only if the department itself finds all
the conditions described in subdivision (b) are satisfied.
   (2) In the event that the employing unit relied on written advice
of other than a ruling of the director or his or her designee, taxes
shall not be relieved. Interest, additions to tax, or penalties may
be waived if the department staff finds all the conditions described
in subdivision (b) are satisfied.
   (b) For purposes of subdivision (a), relief shall be granted if
all of the following conditions are satisfied:
   (1) The employing unit or the employing unit's representative
requested in writing that the department advise him or her whether a
particular activity or transaction is subject to tax under the tax
laws administered by the department, and the specific facts and
circumstances of the employment relationship, activity, or
transaction were fully described in the request.
   (2) The department responded in writing to the person regarding
the written request for advice, stating whether or not the described
employment relationship, activity, or transaction is subject to tax,
or stating the conditions under which the activity or transaction is
subject to tax.
   (3) In reasonable reliance on the department's written advice, the
person did not remit the tax due.
   (4) The liability for taxes applied to a particular activity or
transaction that occurred before the department rescinded or modified
the advice so given, by sending written notice to the person of the
rescinded or modified advice.
   (5) The tax consequences expressed in the department's written
advice were not subsequently changed by any of the following:
   (A) A change in state or federal statutory law or case law.
   (B) A change in a federal administrative ruling or regulation
where the department's written advice was based on that federal
administrative ruling or regulation.
   (C) A change in material facts or circumstances relating to the
taxpayer.
   (c) Any person seeking relief under this section shall file with
the department all of the following:
   (1) A copy of the person's written request to the department and a
copy of the department's written advice.
   (2) A statement signed under penalty of perjury, setting forth the
facts on which the claim is based.
   (3) Any other information which the department may require.
   (d) Only the person making the written request shall be entitled
to rely on the department's written advice to that person.
   (e) If written advice is issued pursuant to this section, it shall
include a declaration that the tax consequences expressed in the
advice may be subject to change for any of the reasons specified in
paragraph (5) of subdivision (b) and that it is the duty of the
requester to be aware of any of these possible changes.
   (f) This section shall not apply if the requester's request for
written advice pursuant to paragraph (1) of subdivision (b) contained
a misrepresentation or omission of one or more material facts.
   (g) For purposes of subdivision (a), the department shall waive
only that portion of tax, penalties, interest, or additions to tax
attributable to the actions taken by the employing unit after receipt
of the written advice of the department which were in reasonable
reliance on the written advice.
   (h) When a request is made for a legal ruling, the request shall
specifically so state. Director rulings shall be issued as provided
in published guidelines. When a director ruling is issued, the ruling
shall be signed by the director or his or her designee.
   (i) This section shall not apply to an employing unit that is a
nonprofit organization or a governmental agency.
   (j) Notwithstanding any other provision of this section, no relief
from unemployment insurance taxes imposed pursuant to Article 3
(commencing with Section 976) of Chapter 4 of Part 1, other than
relief from interest and penalties, shall be granted pursuant to this
section unless Section 1234, as enacted by the act enacting this
section, becomes operative.


1236.  Any civil employment tax matter dispute arising under Article
8 (commencing with Section 1126), Article 9 (commencing with Section
1176), or Article 11 (commencing with Section 1221), may be settled
under the following conditions:
   (a) (1) The director may approve a settlement of a civil
employment tax matter in dispute involving a reduction of tax in
settlement of seven thousand five hundred dollars ($7,500) or less.
However, once an appeal of an employment tax matter dispute has been
filed with the appeals board, the appeal has been assigned to an
administrative law judge, and a notice of hearing has been issued,
approval of the settlement by the assigned administrative law judge
shall be obtained. If the decision of the administrative law judge
has been appealed, approval of the appeals board shall be obtained. A
proposed settlement shall be grounds for continuance of the
scheduled hearing until the Attorney General has completed a review
of the proposed settlement. "Civil employment tax matters in dispute"
means those matters that are the subject of protests, appeals, or
refund claims.
   (2) Except as provided by paragraph (3), each proposed settlement
shall be submitted to the Attorney General. Within 30 days of
receiving that proposed settlement, the Attorney General shall review
the recommendation and advise, in writing, of his or her conclusions
as to whether the recommendation is reasonable from an overall
perspective. If the Attorney General determines that the settlement
is reasonable from an overall perspective, the director, and the
administrative law judge or the appeals board, as applicable, may
then determine if a settlement will be approved.
   (3) A settlement of any civil employment tax matter dispute
involving a reduction of tax or penalties in settlement, the total of
which reduction of tax and penalties in settlement does not exceed
five thousand dollars ($5,000), may be approved by the director, and
the administrative law judge or the appeals board, as applicable,
without prior submission to the Attorney General.
   (b) The director may recommend to the appeals board a settlement
of a civil employment tax matter dispute involving a reduction in tax
and exceeding seven thousand five hundred dollars ($7,500) and
arising under Article 8 (commencing with Section 1126), Article 9
(commencing with Section 1176), or Article 11 (commencing with
Section 1221). Each proposed settlement shall be submitted to the
Attorney General in the same manner as described in subdivision (a).
   (c) Whenever a reduction of tax or penalties or total tax and
penalties in excess of five hundred dollars ($500) is approved
pursuant to this section, there shall be placed on file in the office
of the director a public record with respect to that settlement. The
public record shall include, but need not be limited to, all of the
following information:
   (1) The name or names of the taxpayers who are parties to the
settlement.
   (2) The total amount involved.
   (3) The amount payable or refundable pursuant to the settlement.
   (4) A summary of the reasons why the settlement is in the best
interests of the state.
   (5) The Attorney General's conclusion as to whether the
recommendation of settlement was reasonable from an overall
perspective.
   The public record shall not include any information that relates
to any trade secret, patent, process, style of work, apparatus,
business secret, or organizational structure that, if disclosed,
would adversely affect the taxpayer or the national defense.
   (d) All settlements entered into pursuant to this section shall be
final and nonappealable, except upon a showing of fraud or
misrepresentation with respect to a material fact.
   (e) Any proceedings undertaken by the appeals board relating to a
settlement as described in this section shall be conducted in a
closed session or sessions. Except as provided in subdivision (c),
any settlement entered into pursuant to this section shall constitute
confidential tax information.
   (f) Any settlement of a civil employment tax matter arising out of
a disagreement between the department and the employing unit on the
status of a worker as an employee or an independent contractor may
also include an agreement on the prospective classification of that
worker and any worker similarly situated for employment tax purposes,
except as provided in subdivision (g).
   (g) If a settlement includes a commitment on the prospective
status of workers or reporting responsibilities of the employer, then
the following shall apply:
   (1) The settlement shall not operate to deprive workers of their
eligibility for unemployment, workers' compensation, or disability
insurance benefits.
   (2) The commitment concerning the status of workers or reporting
responsibilities of the employer will terminate if there is a change
in material facts, a change in an applicable statute, or a ruling by
the appeals board on the workers or employer subject to the
settlement that is contrary to the commitment.
   (h) For purposes of this section, settlement is defined as a
compromise on the amount of the tax liability, consistent with the
reasonable evaluation of the costs and risks associated with
litigation of these matters.
   (i) The amendments to this section made in the 1997 portion of the
1997-98 Regular Session shall become operative January 1, 1998.



1237.  (a) No business entity shall discharge or otherwise
discriminate against any person because he or she has sought
information from the department concerning his or her rights under
this code or the Labor Code, cooperated with any investigation
undertaken by the department, or has testified or is about to testify
in any proceeding brought pursuant to this code or the Labor Code.
   (b) Any employee who believes that his or her rights under
subdivision (a) have been violated may file a complaint with the
Labor Commissioner, and with respect to that complaint shall be
entitled to the same rights, remedies, and procedures as are
applicable for a violation of Section 98.6 of the Labor Code.

back to top

1241.  (a) No suit or proceeding shall be maintained in any court
for the recovery of any amount of contributions, interest or
penalties alleged to have been erroneously or illegally assessed or
collected unless a claim for refund or credit has been filed pursuant
to this chapter. Within 90 days after the service of the notice of
the decision of the appeals board upon an appeal, the claimant may
bring an action against the director on the grounds set forth in the
claim in a court of competent jurisdiction in the County of
Sacramento for the recovery of the whole or any part of the amount
with respect to which the claim has been denied. The director may, in
writing, extend for a period of not exceeding two years the time
within which such action may be instituted if written request for
such extension is filed with the director within the 90-day period.
Failure to bring action within the time specified constitutes a
waiver of any demand against the state on account of alleged
overpayments. If the appeals board fails to serve notice of its
decision on the appeal within 90 days after an appeal is filed, the
claimant may consider the claim denied and may bring an action
against the director under this section.
   (b) To the extent permitted by federal law, any entity or
organization which has made a bona fide claim that it is a church or
convention or association of churches, or an organization which is
operated primarily for religious purposes and which is operated,
supervised, controlled, or principally supported by a church or
convention or association of churches, may bring suit to challenge a
decision of the appeals board denying an exemption as a church or
religious organization by paying the amount of the last quarter
assessed immediately preceding the initial appeals board decision
denying the exemption and then making a claim for refund or credit
pursuant to this section.
   An entity or organization shall be deemed to have made a bona fide
claim that it is a church or religious entity for purposes of this
section if either of the following is established:
   (1) That it has been recognized as a church or religious
organization by any entity of state or federal government.
   (2) That the appeals board found that the department has failed to
show by a preponderance of the evidence admitted at the proceedings
to determine tax liability that the petitioner has not made a bona
fide claim of coverage under subdivision (a) as a church or religious
entity.
   (c) A petition for writ of mandate shall lie to challenge any
decision denying eligibility under subdivision (b), and shall not be
deemed an action proscribed by or within the meaning of Section 32 of
Article XIII of the California Constitution or Section 1851. The
time within which to file any claim or action under subdivision (a)
shall be extended during the pendency of any action brought pursuant
to this subdivision.



1242.  If, in any action authorized by Section 1241, judgment is
rendered for the plaintiff, the amount of the judgment shall first be
credited on any contributions, interest, and penalties due from the
plaintiff under this division, and the balance of the judgment shall
be refunded to the plaintiff. In any such judgment, interest shall be
allowed and paid only to the extent that interest and penalties
collected under this division are available therefor, at the rate of
12 percent per annum upon the amount of contributions found to have
been illegally collected from the date of the payment of the
contributions to the date of the judgment.



1243.  A decision of the appeals board on an appeal from a denial of
a protest under Section 1034 or on an appeal from a denial or
granting of an application for transfer of reserve account under
Article 5 (commencing with Section 1051) shall be subject to judicial
review if an appropriate proceeding is filed by the employer within
90 days of the service of notice of the decision. The director may,
in writing, extend for a period of not exceeding two years the time
within which such proceeding may be instituted if written request for
such extension is filed with the director within the 90-day period.

back to top

1251.  Unemployment compensation benefits are payable from the
Unemployment Fund to unemployed individuals who are eligible under
this part.


1252.  (a) An individual is "unemployed" in any week in which he or
she meets any of the following conditions:
   (1) Any week during which he or she performs no services and with
respect to which no wages are payable to him or her.
   (2) Any week of less than full-time work, if the wages payable to
him or her with respect to the week, when reduced by twenty-five
dollars ($25) or 25 percent of the wages payable, whichever is
greater, do not equal or exceed his or her weekly benefit amount.
   (3) Any week for which, except for the requirements of subdivision
(d) of Section 1253, he or she would be eligible for benefits under
Section 1253.5.
   (4) Any week during which he or she performs full-time work for
five days as a juror, or as a witness under subpoena.
   (b) Authorized regulations shall be prescribed making such
distinctions as may be necessary in the procedures applicable to
unemployed individuals as to total unemployment, part-total
employment, partial unemployment of individuals attached to their
regular jobs, and other forms of short-time work.
   (c) For the purpose of this section only "wages" includes any and
all compensation for personal services whether performed as an
employee or as an independent contractor or as a juror or as a
witness, but does not include any payment received by a member of the
National Guard or reserve component of the armed forces for inactive
duty training, annual training, or emergency state active duty.



1252.1.  With respect to individuals hired as commercial fishermen a
"totally unemployed individual" means an individual who, during a
particular week, while still attached to his employer from the
standpoint that there did not occur any severance of the
employer-employee relationship, earned no wages and performed no
services because his employer's boat was tied up for one or more of
the following reasons:
   (a) Inclement weather.
   (b) Absence of fish in fishable waters.
   (c) Lack of orders for fish from buyers.
   (d) Boat is laid up for repairs.



1252.2.  With respect to individuals hired as commercial fishermen a
"partially unemployed individual" means an individual who, during a
particular week meets all of the following conditions:
   (a) Was employed by his or her regular employer in the act of
catching or attempting to catch fish.
   (b) Was during the week continuously attached to his or her
employer from the standpoint that there did not occur any severance
of the employer-employee relationship.
   (c) (1) Worked less than normal customary full-time hours or full
number of days per week for his or her regular employer because of
lack of full-time work, or
   (2) If normal customary full-time hours or full number of days per
week are not determinable, he or she worked less than four (4) days
during a payroll week for his or her regular employer because of lack
of full-time work.
   (d) Earned wages which, when reduced by twenty-five dollars ($25)
or 25 percent of the wages, whichever is greater, do not equal or
exceed his or her weekly benefit amount.



1253.  An unemployed individual is eligible to receive unemployment
compensation benefits with respect to any week only if the director
finds that:
   (a) A claim for benefits with respect to that week has been made
in accordance with authorized regulations.
   (b) He or she has registered for work, and thereafter continued to
report, at a public employment office or any other place as the
director may approve. Either or both of the requirements of this
subdivision may be waived or altered by authorized regulation as to
partially employed individuals attached to regular jobs.
   (c) He or she was able to work and available for work for that
week.
   (d) He has been unemployed for a waiting period of one week as
defined in Section 1254, unless this waiting period has been waived
pursuant to Section 8571 of the Government Code.
   (e) He or she conducted a search for suitable work in accordance
with specific and reasonable instructions of a public employment
office.
   (f) He or she participated as required by the director in
reemployment activities, such as orientation and assessment if the
individual has been identified pursuant to an automated profiling
system as likely to exhaust regular unemployment benefits unless the
individual has shown good cause for failure to participate.



1253.1.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits shall not be deemed
ineligible for any week in which, for not exceeding two working days,
he cannot reasonably be expected to work because:
   (a) He is unlawfully detained.
   (b) He is lawfully detained or arrested, but the charge against
such individual is subsequently dismissed.
   (c) Notwithstanding any other provision of this division, any
determination made pursuant to subdivision (b) of this section may,
if no appeal has been filed therefrom, be reconsidered by the
department within 15 days from the date that the charge is dismissed.
Notice of any reconsidered determination shall be given to the
claimant and any employer or employing unit which received notice
under Section 1328 or 1331, and the claimant or employer may appeal
therefrom in the manner prescribed in Section 1328.



1253.12.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits, shall not be deemed
ineligible for any week in which:
   (a) For not exceeding two working days, he or she cannot
reasonably be expected to work because there has been a death in his
or her immediate family in the state in which he or she resides.
   (b) For not exceeding four working days, he or she cannot
reasonably be expected to work because there has been a death in his
or her immediate family outside of the state in which he or she
resides.



1253.15.  An unemployed individual who has been discharged from any
branch of the United States armed services and who is in all respects
otherwise eligible for unemployment compensation benefits shall not
be deemed ineligible in any week for which he has unexpired leave
time for which he has been compensated upon his discharge.




1253.2.  An unemployed individual who is in all respects otherwise
eligible for unemployment compensation benefits shall not be deemed
ineligible for any week in which pursuant to the provisions of a
collective bargaining agreement he is allowed not more than one
uncompensated day off in that week or is allowed not more than one
uncompensated holiday on one day in that week if:
   (a) He is employed in longshoring operations;
   (b) His employer regularly offers employment to individuals
employed in such operations seven days a week;
   (c) He is able to work and available for work for six days of the
week except as provided in Section 1253.1 or 1253.12.



1253.3.  (a) Notwithstanding any other provision of this division,
unemployment compensation benefits, extended duration benefits, and
federal-state extended benefits are payable on the basis of service
to which Section 3309(a)(1) of the Internal Revenue Code of 1954
applies, in the same amount, on the same terms, and subject to the
same conditions as benefits payable on the basis of other service
subject to this division, except as provided by this section.
   (b) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to service in an
instructional, research, or principal administrative capacity for an
educational institution are not payable to any individual with
respect to any week which begins during the period between two
successive academic years or terms or, when an agreement provides
instead for a similar period between two regular but not successive
terms, during that period, or during a period of paid sabbatical
leave provided for in the individual's contract, if the individual
performs services in the first of the academic years or terms and if
there is a contract or a reasonable assurance that the individual
will perform services for any educational institution in the second
of the academic years or terms.
   (c) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to service in any other
capacity than specified in subdivision (b) for an educational
institution shall not be payable to any individual with respect to
any week which commences during a period between two successive
academic years or terms if the individual performs the service in the
first of the academic years or terms and there is a reasonable
assurance that the individual will perform the service in the second
of the academic years or terms. However, if the individual was not
offered an opportunity to perform the services for an educational
institution for the second of the academic years or terms, the
individual shall be entitled to a retroactive payment of benefits for
each week for which the individual filed a timely claim for benefits
and for which benefits were denied solely by reason of this
subdivision. Retroactive benefits shall be claimed in accordance with
the department's procedures which shall specify that except where
the individual was entitled to benefits based on services performed
for other than an educational institution, an individual who has a
reasonable assurance of reemployment may satisfy the search for work
requirement of subdivision (e) of Section 1253, by registering for
work pursuant to subdivision (b) of Section 1253 during the period
between the first and second academic terms or years. A claim for
retroactive benefits may be made no later than 30 days following the
commencement of the second academic year or term.
   (d) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, with respect to services specified by
subdivision (b) or (c), are not payable to any individual with
respect to any week that commences during an established and
customary vacation period or holiday recess if the individual
performs the services in the period immediately before the vacation
period or holiday recess, and there is a reasonable assurance that
the individual will perform the services in the period immediately
following the vacation period or holiday recess.
   (e) With respect to any services specified by subdivision (b) or
(c), compensation payable on the basis of services in that capacity
may be denied as specified in subdivision (b), (c), or (d) to any
individual who performed the services in an educational institution
while in the employ of an educational service agency, and for this
purpose the term "educational service agency" means a governmental
agency or governmental entity that is established and operated
exclusively for the purpose of providing the services to one or more
educational institutions.
   (f) Benefits specified by subdivision (a) based on service
performed in the employ of a nonprofit organization, or of any entity
as defined by Section 605, are not payable during the periods of
time, and subject to the same conditions, contained in subdivisions
(b), (c), (d), and (h), if the services are provided to, or on behalf
of, an educational institution.
   (g) For purposes of this section, "reasonable assurance" includes,
but is not limited to, an offer of employment or assignment made by
the educational institution, provided that the offer or assignment is
not contingent on enrollment, funding, or program changes. An
individual who has been notified that he or she will be replaced and
does not have an offer of employment or assignment to perform
services for an educational institution is not considered to have
reasonable assurance.
   (h) For purposes of this section, if the time for service
performed during the period of and pursuant to any contract for any
academic year or term by an individual for any employing unit as
specified in subdivision (b) or (c) constitutes one-half or more of
the time in total service performed for the employing unit by the
individual during that same period for remuneration, all the services
of the individual for the employing unit for that period shall be
deemed subject to the benefit payment restriction provisions of this
section.
   (i) Any entity as defined by Section 605, with respect to any
individual performing a service in any other capacity other than
specified in subdivision (b) for an educational institution, shall
provide a written statement indicating the following to the
individual no later than 30 days before the end of the first of the
academic years or terms:
   (1) Whether or not there is a reasonable assurance of
reemployment.
   (2) Whether or not it is stated that the individual has no
reasonable assurance of reemployment, that the individual should file
a claim for benefits at the close of the academic year or term.
   (3) If it is stated that the individual has reasonable assurance
of reemployment, the written statement shall also inform the employee
that he or she may file a claim for benefits and that the
determination for eligibility for benefits is made by the Employment
Development Department and not by the employer.
   (4) If it is stated that the individual has reasonable assurance
of reemployment, that the individual shall be entitled to a
retroactive payment of benefits if the individual is not offered an
opportunity to perform the services for the educational institution
for the second of the academic years or terms, if the individual is
otherwise eligible and he or she filed a claim for each week benefits
are claimed, and if a claim for retroactive benefits is made no
later than 30 days following the commencement of the second academic
year or term.



1253.4.  Unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits shall not be payable to
any individual on the basis of any services, substantially all of
which consist of participating in sports or athletic events or
training or preparing to so participate, for any week which commences
during the period between two successive sport seasons, or similar
periods, if such individual performed such services in the first of
such seasons, or similar periods, and there is a reasonable assurance
that such individual will perform such services in the later of such
seasons, or similar periods.


1253.5.  Notwithstanding the provisions of subdivision (c) of
Section 1253, if an individual is, in all other respects, eligible
for benefits under this part, and such individual becomes unable to
work due to a physical or mental illness or injury for one or more
days during such week, he shall be paid unemployment compensation
benefits at the rate of one-seventh the weekly benefit amount payable
for that week for each day which he is available for work and able
to work. The amount of benefits payable, if not a multiple of one
dollar ($1), shall be computed to the next higher multiple of one
dollar ($1). The individual shall not be entitled to unemployment
compensation benefits for any day during such week which he is unable
to work due to such physical or mental illness or injury.



1253.6.  For purposes of subdivision (c) of Section 1253, an
unemployed individual who is in all respects otherwise eligible for
unemployment compensation benefits, shall not be deemed to be not
able to, or unavailable for, work for any week in which such person
is not able to, or available for, work solely because such person is
serving on a grand or petit jury, or is responding to a subpoena.



1253.7.  For the purposes of subdivision (e) of Section 1253, an
individual shall not be disqualified for any week solely because of
either of the following:
   (a) The individual is before any court of the United States or any
state pursuant to a lawfully issued summons to appear for jury duty.
   (b) The individual is hospitalized for treatment of an emergency
or life-threatening condition.


1253.8.  An unemployed individual shall not be disqualified for
eligibility for unemployment compensation benefits solely on the
basis that he or she is only available for part-time work. If an
individual restricts his or her availability to part-time work, he or
she may be considered to be able to work and available for work
pursuant to subdivision (c) of Section 1253 if it is determined that
all of following conditions exist:
   (a) The claim is based on the part-time employment.
   (b) The claimant is actively seeking and is willing to accept work
under essentially the same conditions as existed while the wage
credits were accrued.
   (c) The claimant imposes no other restrictions and is in a labor
market in which a reasonable demand exists for the part-time services
he or she offers.


1253.9.  An unemployed individual may not be disqualified for
unemployment compensation benefits solely on the basis that he or she
is a student. An unemployed individual may be considered to be able
and available for work pursuant to subdivision (c) of Section 1253,
if the school attendance does not eliminate a substantial portion of
the individual's full-time labor market availability. If an
unemployed individual restricts his or her availability to part-time
work due to school attendance, he or she may be considered to be able
to work and available for work if he or she meets the criteria set
forth in Section 1253.8.


1254.  No week shall be counted as a week of unemployment under
subdivision (d) of Section 1253:
   (a) Unless it occurs within the benefit year which includes the
week with respect to which he claims payment of unemployment
compensation benefits, but this requirement shall not interrupt the
payment of such benefits for consecutive weeks of unemployment. The
week immediately preceding a benefit year, if part of one
uninterrupted period of unemployment which continues into that
benefit year shall be deemed, for the purposes of this section only,
to be within such benefit year as well as within the preceding
benefit year.
   (b) If unemployment compensation benefits have been paid with
respect to that week.
   (c) Unless the individual was eligible for unemployment
compensation benefits with respect thereto in all respects, except
for the requirements of subdivision (d) of Section 1253 and Section
1281.



1255.  An individual is not eligible for unemployment compensation
benefits on account of unemployment for any week or part of any week
with respect to which he has received or is seeking unemployment
benefits under an unemployment compensation law of any other state or
of the United States. If the appropriate agency of the other state
or of the United States finally determines that he is not entitled to
unemployment compensation benefits, this section shall not apply.



1255.3.  (a) Except as provided by subdivisions (c) and (d), the
amount of unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits payable to an
individual for any week which begins after March 31, 1980, and which
begins in a period with respect to which that individual is receiving
a governmental or other pension, retirement or retired pay, annuity,
or any other similar periodic payment which is based on the previous
work of the individual shall be reduced, but not below zero, by an
amount equal to the amount of the pension, retirement or retired pay,
annuity, or other payment, which is reasonably attributable to that
week.
   (b) Subdivision (a) shall be operative only during such time as
Section 3304 of the Federal Unemployment Tax Act requires that state
unemployment insurance laws contain those provisions as a condition
of certification of state unemployment insurance laws by the
Secretary of Labor.
   (c) Subdivision (a) shall apply to any pension, retirement or
retired pay, annuity, or other similar periodic payment only if both
of the following are met:
   (1) The pension, retirement or retired pay, annuity, or similar
payment is under a plan maintained (or contributed to) by a base
period or chargeable employer.
   (2) In the case of such a payment not made under the federal
Social Security Act or the federal Railroad Retirement Act of 1974
(or the corresponding provisions of prior law), services performed
for the employer by the individual after the beginning of the base
period (or remuneration for such services) affect eligibility for, or
increase the amount of, such pension, retirement or retired pay,
annuity, or similar periodic payment.
   (d) (1) Subdivision (a) shall not apply to any pension, retirement
or retired pay, annuity or other similar periodic payment if the
individual has made any contribution to the pension, retirement or
retired pay, annuity, or other similar periodic payment.
   (2) The amendments made to this subdivision during the 1986
portion of the 1985-86 Regular Session shall apply to new claims
filed with an effective date beginning on or after January 1, 1987.
   (e) The amendments made to subdivision (c) of this section during
the 1985 portion of the 1985-86 Regular Session shall apply
retroactively to all unemployment compensation benefits, extended
duration benefits, and federal-state extended benefits, payable to an
individual for any week which begins after November 1, 1980.



1255.5.  (a) An individual is not eligible for unemployment
compensation benefits or extended duration benefits for the same day
or days of unemployment for which he is allowed by the Workmen's
Compensation Appeals Board, or for which he receives, benefits in the
form of cash payments for temporary total disability indemnity,
under a workmen's compensation law, or employer's liability law of
this state, or of any other state, or of the federal government,
except that if such cash payments are less than the amount he would
otherwise receive as unemployment compensation benefits or extended
duration benefits under this division, he shall be entitled to
receive for such day or days, if otherwise eligible, unemployment
compensation benefits or extended duration benefits reduced by the
amount of such cash payments.
   (b) Notwithstanding any other provision of this division, an
individual who is ineligible to receive unemployment compensation
benefits or extended duration benefits under subdivision (a) of this
section for one or more days of a week of unemployment and who is
eligible to receive unemployment compensation benefits or extended
duration benefits for the other days of that week is, with respect to
that week, entitled to an amount of unemployment compensation
benefits or extended duration benefits computed by reducing his
weekly benefit amount by the amount of temporary total disability
indemnity received for that week.
   (c) The amount determined under subdivision (a) or (b), if not a
multiple of one dollar ($1), shall be computed to the next higher
multiple of one dollar ($1).



1255.7.  (a) The Department of Child Support Services shall notify
the director whether an individual filing a claim for unemployment
compensation after October 1, 1982, owes support obligations as
defined under subdivision (h), and notify the department of any
changes in the status of these individuals to ensure that the
department has a current record.
   (b) The department shall maintain and keep current a record of
individuals who owe support obligations and who may have claims for
unemployment compensation benefits.
   (c) The department shall deduct and withhold support obligations
as defined under subdivision (h) from any unemployment compensation
payable to an individual who owes these obligations.
   (d) Any amount deducted and withheld under subdivision (c) shall
be paid by the department to the appropriate county or to the
Department of Child Support Services as the assigned payee, as
stipulated by mutual agreement, in the interagency agreement between
the department and the Department of Child Support Services.
   (e) Any amount deducted and withheld under subdivision (c) shall
for all purposes be treated as if it were paid to the individual as
unemployment compensation and paid by the individual to the
Department of Child Support Services.
   (f) For purposes of subdivisions (a) to (e), inclusive,
"unemployment compensation" means any compensation payable under this
division, except Part 2 (commencing with Section 2601), but
including amounts payable by the department pursuant to an agreement
under any federal unemployment compensation law.
   (g) This section applies only if appropriate arrangements have
been made for reimbursement by the Department of Child Support
Services for the administrative costs incurred by the Employment
Development Department.
   (h) For purposes of this section, "support obligations" means the
child and related spousal support obligations which are being
enforced pursuant to a plan described in Section 454 of the Social
Security Act and as that section may hereafter be amended. However,
to the extent "related spousal support obligations" may not be
collected from unemployment compensation under federal law, those
obligations shall not be included in the definition of support
obligations under this section.



1256.  An individual is disqualified for unemployment compensation
benefits if the director finds that he or she left his or her most
recent work voluntarily without good cause or that he or she has been
discharged for misconduct connected with his or her most recent
work.
   An individual is presumed to have been discharged for reasons
other than misconduct in connection with his or her work and not to
have voluntarily left his or her work without good cause unless his
or her employer has given written notice to the contrary to the
department as provided in Section 1327, setting forth facts
sufficient to overcome the presumption. The presumption provided by
this section is rebuttable.
   An individual whose employment is terminated under the compulsory
retirement provisions of a collective bargaining agreement to which
the employer is a party, shall not be deemed to have left his or her
work without good cause.
   An individual may be deemed to have left his or her most recent
work with good cause if he or she leaves employment to accompany his
or her spouse or domestic partner to a place or to join him or her at
a place from which it is impractical to commute to the employment.
For purposes of this section "spouse" includes a person to whom
marriage is imminent, and "domestic partner" includes a person to
whom a domestic partnership, as described in Section 297 of the
Family Code, is imminent.
   An individual may be deemed to have left his or her most recent
work with good cause if he or she leaves employment to protect his or
her family, or himself or herself, from domestic violence abuse.
   An individual shall be deemed to have left his or her most recent
work with good cause if he or she elects to be laid off in place of
an employee with less seniority pursuant to a provision in a
collective bargaining agreement that provides that an employee with
more seniority may elect to be laid off in place of an employee with
less seniority when the employer has decided to lay off employees.




1256.1.  (a) If the employment of an individual is terminated due to
his absence from work for a period in excess of 24 hours because of
his incarceration and he is convicted of the offense for which he was
incarcerated or of any lesser included offense, he shall be deemed
to have left his work voluntarily without good cause for the purposes
of Section 1256. A plea or verdict of guilty, or a conviction
following a plea of nolo contendere, is deemed to be a conviction
within the meaning of this section irrespective of whether an order
granting probation or other order is made suspending the imposition
of the sentence or whether sentence is imposed but execution thereof
is suspended.
   (b) Notwithstanding any other provision of this division, any
determination made prior to a conviction or other final disposition
of the criminal complaint or accusation by the court as to whether an
individual who is terminated due to his absence from work because of
incarceration voluntarily leaves without good cause may, if no
appeal has been taken from the determination, for good cause be
reconsidered by the department during the benefit year or extended
duration period to which the determination relates. Notice of any
reconsidered determination shall be given to the claimant and any
employer or employing unit which received notice under Section 1328
or 1331, and the claimant or employer may appeal therefrom in the
manner prescribed in Section 1328.



1256.2.  (a) Except as otherwise provided in subdivision (b), an
individual who terminates his or her employment shall not be deemed
to have left his or her most recent work without good cause if his or
her employer deprived the individual of equal employment
opportunities on any basis listed in subdivision (a) of Section 12940
of the Government Code, as those bases are defined in Sections 12926
and 12926.1 of the Government Code.
   (b) Subdivision (a) does not apply to the following:
   (1) A deprivation of equal employment opportunities that is based
upon a bona fide occupational qualification or applicable security
regulations established by the United States or this state,
specifically, as provided in Section 12940 of the Government Code.
   (2) An individual who fails to make reasonable efforts to provide
the employer with an opportunity to remove any unintentional
deprivation of the individual's equal employment opportunities.



1256.3.  For the purposes of Sections 1256, 1256.1, 1256.2, 1256.4,
and 1256.5, "most recent work" is that work in which a claimant last
performed compensated services:
   (a) Prior to and nearest the date of filing a valid new, reopened,
or additional claim for unemployment compensation benefits, a valid
primary, reopened, or additional claim for extended duration
benefits, or a valid application, or reopened or additional claim for
federal-state extended benefits.
   (b) During the calendar week for which a continued claim is filed.



1256.4.  (a) An individual is disqualified for unemployment
compensation benefits if either of the following occur:
   (1) The director finds that he or she was discharged from his or
her most recent work for chronic absenteeism due to intoxication or
reporting to work while intoxicated or using intoxicants on the job,
or gross neglect of duty while intoxicated, when any of these
incidents is caused by an irresistible compulsion to use or consume
intoxicants, including alcoholic beverages.
   (2) He or she otherwise left his or her most recent employment for
reasons caused by an irresistible compulsion to use or consume
intoxicants, including alcoholic beverages.
   (b) An individual disqualified under this section, under a
determination transmitted to him or her by the department, is
ineligible to receive unemployment compensation benefits under this
part for the week in which the separation occurs, and continuing
until he or she has performed service in bona fide employment for
which remuneration is received equal to or in excess of five times
his or her weekly benefit amount, or until a physician or authorized
treatment program administrator certifies that the individual has
entered into and is continuing in, or has completed, a treatment
program for his or her condition and is able to return to employment.
   (c) The department shall advise each individual disqualified under
this section of the benefits available under Part 2 (commencing with
Section 2601), and, if assistance in locating an appropriate
treatment program is requested, refer the individual to the
appropriate county drug or alcohol program administrator.



1256.5.  (a) An individual shall be deemed to have left his or her
most recent work with good cause if the director finds that he or she
leaves employment because of sexual harassment if the individual has
taken reasonable steps to preserve the working relationship. No
steps shall be required if the director finds it would have been
futile. For purposes of this subdivision, unwelcome sexual advances,
requests for sexual favors, and other verbal, visual, or physical
conduct of a sexual nature constitutes sexual harassment when any of
the following occur:
   (1) Submission to the conduct is made either explicitly or
implicitly a term or condition of an individual's employment.
   (2) Submission to or rejection of the conduct by an individual is
used as the basis for employment decisions affecting the individual.
   (3) The conduct has the purpose or effect of unreasonably
interfering with an individual's work performance or creating an
intimidating, hostile, or offensive working environment.
   (b) Findings of fact and law by the director shall not
collaterally estop adjudication of the issue of sexual harassment in
another forum.



1257.  An individual is also disqualified for unemployment
compensation benefits if:
   (a) He or she willfully, for the purpose of obtaining unemployment
compensation benefits, either made a false statement or
representation, including, but not limited to, using a false name,
false social security number, or other false identification, with
actual knowledge of the falsity thereof, or withheld a material fact
in order to obtain any unemployment compensation benefits under this
division.
   (b) He or she, without good cause, refused to accept suitable
employment when offered to him or her, or failed to apply for
suitable employment when notified by a public employment office.



1258.  "Suitable employment" means work in the individual's usual
occupation or for which he is reasonably fitted, regardless of
whether or not it is subject to this division.
   In determining whether the work is work for which the individual
is reasonably fitted, the director shall consider the degree of risk
involved to the individual's health, safety, and morals, his physical
fitness and prior training, his experience and prior earnings, his
length of unemployment and prospects for securing local work in his
customary occupation, and the distance of the available work from his
residence, and such other factors as would influence a reasonably
prudent person in the individual's circumstances.



1258.5.  "Suitable employment" does not include employment with an
employer who does not:
   (a) Possess an appropriate state license to engage in his
business, trade, or profession; or
   (b) Withhold or hold in trust the employee contributions required
by Part 2 (commencing with Section 2601) of this division for
unemployment compensation disability benefits and does not transmit
all such employee contributions to the department for the Disability
Fund as required by Section 986; or
   (c) Carry either workers' compensation insurance or possess a
certificate of self-insurance as required by Division 4 (commencing
with Section 3201) of the Labor Code.



1259.  Notwithstanding any other provisions of this division, no
work or employment shall be deemed suitable and benefits shall not be
denied to any otherwise eligible and qualified individual for
refusing new work under any of the following conditions:
   (a) If the position offered is vacant due directly to a strike,
lockout, or other labor dispute.
   (b) If the wages, hours, or other conditions of the work offered
are substantially less favorable to the individual than those
prevailing for similar work in the locality.
   (c) If, as a condition of being employed, the individual would be
required to join a company union or to resign from or refrain from
joining any bona fide labor organization.
   (d) If the offer of employment is from an employer who does not
possess an appropriate state license to engage in his business,
trade, or profession if required by state law.
   (e) If the offer of employment is from an employer who does not
carry either workmen's compensation insurance or possess a
certificate of self-insurance as required by Division 4 (commencing
with Section 3201) of the Labor Code.
   (f) If the offer of employment is from an employer who does not
withhold or hold in trust the employee contributions required by Part
2 (commencing with Section 2601) of this division for unemployment
compensation disability benefits and does not transmit all such
employee contributions to the department for the Disability Fund as
required by Section 986.



1260.  (a) An individual disqualified under Section 1256, under a
determination transmitted to him or her by the department, is
ineligible to receive unemployment compensation benefits for the week
in which the act that causes his or her disqualification occurs and
continuing until he or she has, subsequent to the act that causes
disqualification and his or her registration for work, performed
service in bona fide employment for which remuneration is received
equal to or in excess of five times his or her weekly benefit amount.
   (b) An individual disqualified under subdivision (b) of Section
1257, under a determination transmitted to him or her by the
department, is ineligible to receive unemployment compensation
benefits for not less than 2 nor more than 10 consecutive weeks
beginning with:
   (1) The week in which the cause of his or her disqualification
occurs, if he or she registers for work in that week.
   (2) The week subsequent to the occurrence of the cause of his or
her disqualification in which he or she first registers for work, if
he or she does not register for work in the week in which the cause
of his or her disqualification occurs.
   (c) An individual disqualified under subdivision (a) of Section
1257, under a determination transmitted to him or her by the
department, and who was not paid any benefit amount as a result of
his or her false statement or representation, is ineligible to
receive unemployment compensation benefits for two weeks commencing
with the week in which the determination is mailed to or personally
served upon him or her, or any subsequent week, for which he or she
is first otherwise in all respects eligible for unemployment
compensation benefits and for not more than 13 subsequent weeks for
which he or she is otherwise in all respects eligible for
unemployment compensation benefits. No disqualification under this
subdivision shall be applied to any week if all or any portion of the
week is beyond the three-year period next succeeding the date of the
mailing or personal service of the determination. This subdivision
shall not apply to an individual convicted under Section 2101.
   (d) An individual disqualified under subdivision (a) of Section
1257, under a determination transmitted to him or her by the
department, and who was paid any benefit amount as a result of his or
her false statement or representation, is ineligible to receive
unemployment compensation benefits for five weeks commencing with the
week in which the determination is mailed to or personally served
upon him or her, or any subsequent week, for which he or she is first
otherwise in all respects eligible for unemployment compensation
benefits and for not more than 10 subsequent weeks for which he or
she is otherwise in all respects eligible for unemployment
compensation benefits. No disqualification under this subdivision
shall be applied to any week if all or any portion of the week is
beyond the three-year period next succeeding the date of the mailing
or personal service of the determination. This subdivision shall not
apply to an individual convicted under Section 2101.
   (e) Notwithstanding subdivision (c) or (d), an individual who is
subject to a disqualification that is imposed under subdivision (b)
of Section 1257 may, if he or she is otherwise in all respects
eligible for unemployment compensation benefits, concurrently serve a
disqualification imposed under subdivision (a) of Section 1257.



1260.1.  Notwithstanding any other provision of this division,
benefits shall not be denied to any individual by reason of
cancellation of wage credits or total reduction of his benefit rights
for any cause other than discharge for misconduct connected with his
work, fraud in connection with a claim for benefits, or receipt of
disqualifying income. This section shall not be construed to
authorize cancellation of wage credits or total reduction of benefit
rights for any cause whatsoever, nor shall it limit or affect any
other section that provides for cancellation of wage credits or total
reduction of benefit rights for any cause permitted under this
section.



1261.  When successive disqualifications under Section 1257 occur,
the director may extend the period of ineligibility provided for in
Section 1260 for an additional period not to exceed eight additional
weeks.


1262.  An individual is not eligible for unemployment compensation
benefits, and these benefits shall not be payable to him or her, if
the individual left his or her work because of a trade dispute. The
individual shall remain ineligible for the period during which he or
she continues out of work by reason of the fact that the trade
dispute is still in active progress in the establishment in which he
or she was employed.



1262.5.  Whenever the department learns that a trade dispute is in
progress, the department shall promptly conduct an investigation and
make investigation findings as to the nature, location, labor
organizations and employers involved, and other relevant facts
concerning the trade dispute as it deems necessary. The department
shall provide its findings to its field offices in locations affected
by the trade dispute, and shall, upon request, make its findings
available to any employer, employers' association or labor
organization involved in the trade dispute. The department's
investigation findings shall be based upon the information then
available to it and shall not be a determination as to the
eligibility of any claimant for benefits under Section 1262.



1263.  (a) Any individual convicted under Section 2101 by any court
of competent jurisdiction of willfully making a false statement or
knowingly failing to disclose a material fact to obtain or increase
any benefit or payment under this division shall forfeit any rights
to benefits for the week in which the criminal complaint was filed
and for the 51 consecutive calendar weeks which immediately follow
that week, irrespective of a subsequent order under the provisions of
Section 1203.4 of the Penal Code allowing the individual to withdraw
his or her plea of guilty and to enter a plea of not guilty, or
setting aside the verdict of guilty or dismissing the criminal
complaint, but a forfeiture of benefits under this subdivision shall
extend no later than the effective date of any order under Section
1203.4 of the Penal Code, and, if the period of forfeiture has not
previously expired, the forfeiture of benefits under this subdivision
shall terminate as of the effective date of any such order.
   (b) Any individual convicted under Section 2101 by any court of
competent jurisdiction of willfully making a false statement or
knowingly failing to disclose a material fact to obtain or increase
any benefit or payment under this part, Part 3 (commencing with
Section 3501), or Part 4 (commencing with Section 4001) shall,
irrespective of a subsequent order under the provisions of Section
1203.4 of the Penal Code allowing the individual to withdraw his or
her plea of guilty and to enter a plea of not guilty, or setting
aside the verdict of guilty or dismissing the criminal complaint, be
ineligible to receive unemployment compensation or extended duration
benefits or federal-state extended benefits for the week in which the
criminal complaint was filed, or any subsequent week, for which he
or she is first otherwise in all respects eligible for unemployment
compensation or extended duration benefits or federal-state extended
benefits and for 14 subsequent weeks for which he or she is otherwise
in all respects eligible for unemployment compensation or extended
duration benefits or federal-state extended benefits. No
disqualification under this subdivision shall be applied to any week
if all or any portion of the week is beyond the three-year period
next succeeding the date of the filing of the criminal complaint.
   (c) The department shall, effective upon the date of the filing of
a criminal complaint against an individual prosecuted under Section
2101, suspend the payment of benefits to the individual.
   (d) A plea or verdict of guilty, or a conviction following a plea
of nolo contendere, is deemed to be a conviction within the meaning
of this section irrespective of whether an order granting probation
or other order is made suspending the imposition of the sentence or
whether sentence is imposed but execution thereof is suspended.
   (e) Notwithstanding the provisions of this section, an individual
may during a period of forfeiture under subdivision (a) of this
section meet the conditions to remove any disqualification that is
imposed under Sections 1260 or 1261, or subdivision (b) of this
section, but no week during the period of forfeiture shall be used to
offset the amount of any overpayment.



1264.  (a) Unemployment compensation benefits, extended duration
benefits, and federal-state extended benefits shall not be payable on
the basis of services performed by an alien unless the alien is an
individual who was lawfully admitted for permanent residence at the
time the services were performed, was lawfully present for purposes
of performing the services, or was permanently residing in the United
States under color of law at the time the services were performed,
including an alien who was lawfully present in the United States as a
result of the application of the provisions of Section 203(a)(7) or
Section 212(d)(5) of the Immigration and Nationality Act.
   (b) Any data or information required of individuals applying for
benefits specified by subdivision (a) to determine whether these
benefits are not payable to them because of their alien status shall
be uniformly required from all applicants for these benefits.
   (c) In the case of an individual whose application for benefits
specified by subdivision (a) would otherwise be approved, no
determination by the department, an administrative law judge, or the
appeals board that these benefits to the individual are not payable
because of his or her alien status shall be made except upon a
preponderance of the evidence.
   (d) If an alien presents evidence that the Immigration and
Naturalization Service has granted the alien employment authorization
as a result of the alien's application for temporary residence
status under the federal Immigration Reform and Control Act of 1986
(Public Law 99-603), pending a final determination on this
application the department shall not do either of the following:
   (1) Commence or continue to pursue any administrative or judicial
action to collect benefits where there has been a final determination
that these benefits have been overpaid or chargeable to the alien,
because of the alien's immigration status at the time he or she
performed the services compensated by his or her base period wages.
   (2) Determine that the alien was overpaid benefits in the current
benefit year or in any prior benefit year, if the basis for the
determination is the assumption that because the alien is an
applicant for temporary resident status he or she was not, while
performing the services compensated by base period wages, lawfully
admitted for permanent residence, lawfully present for purposes of
performing the services that were compensated by his or her base
period wages, or permanently residing in the United States under
color of law.
   (e) If the Immigration and Naturalization Service grants the
application and adjusts the alien's status to that of lawful
temporary resident, the department shall not take any action
described in paragraph (1) of subdivision (d) or make any
determination described in paragraph (2) of subdivision (d). If an
alien is not in the status of being lawfully admitted for permanent
residence, lawfully present for the purpose of performing the
services compensated by his or her base period wages, or permanently
residing in the United States under color of law, at the time the
alien's lawful temporary permanent status terminates, then
compensation shall not be payable on the basis of services performed
by the alien after the termination.
   (f) Nothing in subdivision (d) shall be construed to require the
department to do any of the following:
   (1) Repay any amounts collected under any present or past action
as described in paragraph (1) of subdivision (d).
   (2) Redetermine the eligibility for unemployment compensation
benefits of any alien who the department originally determined to be
ineligible because of the alien's status at the time he or she
performed the services compensated by his or her base period wages
and with respect to whom the determination has become final.
   (3) Apply subdivision (d) or (e) retroactively.
   (g) If the United States Secretary of Labor finds that
subdivisions (d) and (e) are not in conformity with the federal
Unemployment Tax Act, and effective as of the date that this finding
becomes final, subdivisions (d), (e), and (f) shall be inoperative
and of no legal force or effect.
   (h) Unless subdivisions (d), (e), and (f) have earlier become
inoperative and of no legal force or effect pursuant to a finding by
the Secretary of Labor under subdivision (g), subdivisions (d), (e),
(f), and (g) shall remain in effect only until September 30, 1990,
and as of that date shall become inoperative, unless a later enacted
statute which is chaptered before September 30, 1990, deletes or
extends that date. Notwithstanding this subdivision, however, the
department shall not take any action to collect benefits from an
individual when the collection against that individual was suspended
pursuant to subdivision (e) prior to September 30, 1990.



1265.  Notwithstanding any other provisions of this division,
payments to an individual under a plan or system established by an
employer which makes provisions for his employees generally, or for a
class or group of his employees, for the purpose of supplementing
unemployment compensation benefits shall not be construed to be wages
or compensation for personal services under this division and
benefits payable under this division shall not be denied or reduced
because of the receipt of payments under such arrangements or plans.
   This amendment is hereby declared to be merely a clarification of
the original intention of the Legislature and is not a substantive
change, and is in conformity with the existing administrative
interpretation of the law.



1265.1.  (a) Notwithstanding any other provision of this division,
payments to an individual by an employer who has failed to provide
the advance notice of facility closure required by the federal Worker
Adjustment and Retraining Notification (WARN) Act (29 U.S.C. Sec.
2101 et seq.) or Chapter 4 (commencing with Section 1400) of Part 4
of Division 2 of the Labor Code may not be construed to be wages or
compensation for personal services under this division.
   (b) Benefits payable under this division may not be denied or
reduced because of the receipt of payments related in any way to an
employer's violation of the WARN Act or Chapter 4 (commencing with
Section 1400) of Part 4 of Division 2 of the Labor Code.



1265.5.  Notwithstanding any other provision of this division,
payments to an individual for vacation pay which was earned but not
paid for services performed prior to termination of employment shall
not be construed to be wages or compensation for personal services
under this division and benefits payable under this division shall
not be denied or reduced because of the receipt of these payments.




1265.6.  Notwithstanding any other provision of this division,
payments to an individual for holiday pay for any holiday occurring
in a week during which the individual was unemployed shall be deemed
wages received for the week in which the individual returns to work,
if holiday pay is not paid until the individual returns to work from
a definite period of layoff. Payments to an individual for holiday
pay for any holiday occurring in a week during which the individual
was unemployed shall be deemed wages received for the week in which
the holiday falls, if holiday pay is paid prior to the individual's
return to work from a definite period of layoff.
   However, payments to an individual for holiday pay which was
earned but not paid prior to an indefinite layoff, or termination of
employment, or commencement of unemployment caused by disability, as
the case may be, shall not be construed to be wages or compensation
for personal services under this division and benefits payable under
this division shall not be denied or reduced because of the receipt
of these payments.



1265.7.  Notwithstanding any other provision of this division,
payments to an individual for sick pay which was earned but not paid
for services performed prior to termination of employment, shall not
be construed to be wages or compensation for personal services under
this division and benefits payable under this division shall not be
denied or reduced because of the receipt of such payments.



1265.9.  Notwithstanding any other provision of this division,
payments for severance pay or terminal pay to an individual who is
terminated from his or her employment as a direct result of the
expansion of a federal redwood park in northern California by reason
of legislation enacted by Congress in 1977 or 1978, shall not be
construed to be wages or compensation for personal services under
this division, and benefits payable under this division shall not be
denied or reduced because of the receipt of such payment.

back to top

back to top

1275.  (a) Unemployment compensation benefit award computations
shall be based on wages paid in the base period. "Base period" means:
for benefit years beginning in October, November, or December, the
four calendar quarters ended in the next preceding month of June; for
benefit years beginning in January, February, or March, the four
calendar quarters ended in the next preceding month of September; for
benefit years beginning in April, May, or June, the four calendar
quarters ended in the next preceding month of December; for benefit
years beginning in July, August, or September, the four calendar
quarters ended with the next preceding month of March. Wages used in
the determination of benefits payable to an individual during any
benefit year may not be used in determining that individual's
benefits in any subsequent benefit year.
   (b) For any new claim filed on or after April 2, 2012, or earlier
if the department implements the technical changes necessary to
establish claims under the alternate base period, as specified in
subdivision (c), if an individual cannot establish a claim under
subdivision (a), then "base period" means: for benefit years
beginning in October, November, or December, the four calendar
quarters ended in the next preceding month of September; for benefit
years beginning in January, February, or March, the four calendar
quarters ended in the next preceding month of December; for benefit
years beginning in April, May, or June, the four calendar quarters
ended in the next preceding month of March; for benefit years
beginning in July, August, or September, the four calendar quarters
ended in the next preceding month of June. As provided in Section
1280, the quarter with the highest wages shall be used to determine
the individual's weekly benefit amount. Wages used in the
determination of benefits payable to an individual during any benefit
year may not be used in determining that individual's benefits in
any subsequent benefit year.
   (c) The department shall implement the technical changes necessary
to establish claims under the alternate base period specified in
subdivision (b) as soon as possible, but no later than April 2, 2012.



1276.  "Benefit year", with respect to any individual, means the
52-week period beginning with the first day of the week with respect
to which the individual first files a valid claim for benefits and
thereafter the 52-week period beginning with the week in which such
individual again files a valid claim after the termination of his or
her last preceding benefit year. As used in this section, "valid
claim" means any claim for benefits made in accordance with this
division and authorized regulations if the individual filing the
claim is unemployed and has met the requirements of subdivision (a)
of Section 1281. For the purpose of determining whether a claim is a
"valid claim" within the meaning of this section, an individual
otherwise unemployed shall be deemed unemployed even though wages, as
defined in Section 1252, which are for a period subsequent to the
termination of performance of services are payable with respect to
the week for which he or she files the claim.



1277.  Notwithstanding Section 1281, if the base period of a new
claim includes wages which were paid prior to the effective date of,
and not used in the computation of the award for, a previous valid
claim, the new claim shall only be valid if, during the 52-week
period beginning with the effective date of the previous valid claim,
either of the following applies:
   (a) The individual earned or was paid sufficient wages to meet the
eligibility requirements of subdivision (a) of Section 1281 and
performed some work.
   (b) The individual did not receive benefits under this part, and
was disabled and was entitled to receive, wage loss benefits under
Part 2 (commencing with Section 2601) of this division or under
Division 4 (commencing with Section 3201) of the Labor Code, or under
any workers' compensation law, employer's liability law, or
disability insurance law of any other state or of the federal
government.
   For the purpose of this section only, the term "wages" includes
any and all compensation for personal services performed as an
employee for the purpose of meeting the eligibility requirements
under subdivision (a) of Section 1281. This section is not applicable
to the computation of an award for disability benefits.



1277.1.  (a) Notwithstanding Section 1277, if an individual has a
subsequent new claim and the previous valid claim was filed under
subdivision (b) of Section 1275, the new claim shall only be valid
if, during the 52-week period beginning with the effective date of
the previous claim, either of the following applies:
   (1) The individual earned or was paid sufficient wages to meet
eligibility requirements of subdivision (a) of Section 1281 and
performed some work.
   (2) The individual did not receive benefits under this part and
was disabled and was entitled to receive wage loss benefits under
Part 2 (commencing with Section 2601) or under Division 4 (commencing
with Section 3200) of the Labor Code, under any workers'
compensation law, under employer's liability law, or under any
disability insurance law of any other state or the federal
government.
   (b) For purposes of this section, "wages" includes any and all
compensation for personal services performed as an employee for the
purpose of meeting the eligibility requirements of subdivision (a) of
Section 1281. This subdivision is not applicable to the computation
of an award for disability benefits.



1277.5.  In determining, under Sections 1277 and 1277.1, whether a
new claim is valid, twice the amount that an individual was entitled
to receive under Part 2 (commencing with Section 2601) of this
division or under Division 4 (commencing with Section 3200) of the
Labor Code, or under any workers' compensation law, employer's
liability law, or disability insurance law of any other state or of
the federal government, during the 52-week period beginning with the
effective date of the previous valid claim, shall be considered as
wages earned or paid to the individual during that 52-week period for
purposes of meeting the eligibility requirements of subdivision (a)
of Section 1281. The amounts so included shall not be considered
wages for the purpose of computing the weekly benefit amount of the
individual under Section 1280 or the maximum amount payable to the
individual under Section 1281.



1278.  For the purposes of this chapter, wages shall be counted as
"wages for employment for employers" for benefit purposes with
respect to any benefit year only if the benefit year begins
subsequent to the date on which the employer from whom the wages were
earned has satisfied the conditions of this division with respect to
being an employer.



1279.  (a) Each individual eligible under this chapter who is
unemployed in any week shall be paid with respect to that week an
unemployment compensation benefit in an amount equal to his or her
weekly benefit amount less the smaller of the following:
   (1) The amount of wages in excess of twenty-five dollars ($25)
payable to him or her for services rendered during that week.
   (2) The amount of wages in excess of 25 percent of the amount of
wages payable to him or her for services rendered during that week.
   (b) The benefit payment, if not a multiple of one dollar ($1),
shall be computed to the next higher multiple of one dollar ($1).
   (c) For the purpose of this section only "wages" includes any and
all compensation for personal services whether performed as an
employee or as an independent contractor or as a juror or as a
witness, but does not include any payments, regardless of their
designation, made by a city of this state to an elected official
thereof as an incident to public office, nor any payment received by
a member of the National Guard or reserve component of the armed
forces for inactive duty training, annual training, or emergency
state active duty.


1279.5.  (a) Notwithstanding Section 1252 or 1252.2 or any other
provision of this part, for the purposes of this section an
individual is "unemployed" in any week if the individual works less
than his or her normal weekly hours of work for the individual's
regular employer, and the director finds that the regular employer
has reduced or restricted the individual's normal hours of work, or
has rehired an individual previously laid off and reduced that
individual's normal hours of work from those previously worked, as
the result of a plan by the regular employer to, in lieu of layoff,
reduce employment and stabilize the work force by a program of
sharing the work remaining after a reduction in total hours of work
and a corresponding reduction in wages of at least 10 percent. The
application for approval of a plan shall require the employer to
briefly describe the circumstances requiring the use of work sharing
to avoid a layoff. Normal weekly hours of work means the number of
hours in a week that the employee normally would work for the regular
employer or 40 hours, whichever is less. The plan must involve the
participation of at least two employees and include not less than 10
percent of the employer's regular permanent work force involved in
the affected work unit or units in each week, or in at least one week
of a two-consecutive-week period. A plan approved by the director
shall expire six months after the effective date of the plan.
   (b) Except as otherwise provided in this section, each individual
eligible under this chapter who is "unemployed" in any week shall be
paid with respect to that week a weekly shared work unemployment
compensation benefit amount equal to the percentage of reduction of
the individual's wages resulting from an approved plan, rounded to
the nearest 5 percent, multiplied by the individual's weekly benefit
amount.
   (c) No individual who receives any benefits under this section
during any benefit year shall receive any benefits pursuant to
Section 1252 or 1252.2 as a partially unemployed individual with
respect to any week during such benefit year while in employment
status with the regular employer who initiated the program of sharing
work under this section. No benefits under this section shall be
payable on any type of extended claim.
   (d) Any amount payable under this section shall be reduced by the
amount of any and all compensation payable for personal services
whether performed as an employee or an independent contractor or as a
juror or as a witness, except compensation payable by the regular
employer under a shared work plan.
   For the purposes of this subdivision, "regular employer" may
include, pursuant to an approved plan, a labor organization which
periodically employs individuals in accordance with a collective
bargaining agreement.
   (e) The benefit payment under this section, if not a multiple of
one dollar ($1), shall be increased to the next higher multiple of
one dollar ($1).
   (f)  Sections 1253.5 and 1279 shall not apply to any individual
eligible for any payment under this section.
   (g) For the purposes of this section, an individual shall not be
disqualified under subdivision (c) of Section 1253 for any week if
both of the following conditions exist:
   (1) The individual has not been absent from work without the
approval of the regular employer.
   (2) The individual accepted all work the regular employer made
available to the individual during hours scheduled off due to the
work-sharing plan.
   (h) Except as otherwise provided by or inconsistent with this
section, all provisions of this division and authorized regulations
apply to benefits under this section. Authorized regulations may, to
the extent permitted by federal law, make such distinctions and
requirements as may be necessary in the procedures and provisions
applicable to unemployed individuals to carry out the purposes of
this section, including regulations defining normal hours, days,
workweek, and wages.
   (i) Employees shall not be eligible to receive any benefits under
this section unless their employer agrees, in writing, and their
bargaining agent pursuant to any applicable collective bargaining
agreement agrees, in writing, to voluntarily participate in the
shared work unemployment insurance benefit program created by this
section.
   (j) Notwithstanding Section 1327, the department shall not be
required to notify an employer of additional claims which result from
an approved plan submitted by the employer under which benefits are
not paid in each week.
   (k) The director may terminate a shared work plan for good cause
if the plan is not being carried out according to its terms and
intent.


1280.  (a) For any new claims filed with an effective date on or
after January 1, 1992, and prior to September 11, 2001, an individual'
s weekly benefit amount is the amount appearing in column B in the
following table opposite that wage bracket in column A that contains
the amount of wages paid to the individual for employment by
employers during the quarter of his or her base period in which his
or her wages were the highest.

  A                                         B
  Amount of wages in                 Weekly benefit
  highest quarter                        amount
  $900.00- 948.99..................        40
  949.00- 974.99...................        41
  975.00-1,000.99..................        42
  1,001.00-1,026.99................        43
  1,027.00-1,052.99................        44
  1,053.00-1,078.99................        45
  1,079.00-1,117.99................        46
  1,118.00-1,143.99................        47
  1,144.00-1,169.99................        48
  1,170.00-1,195.99................        49
  1,196.00-1,221.99................        50
  1,222.00-1,247.99................        51
  1,248.00-1,286.99................        52
  1,287.00-1,312.99................        53
  1,313.00-1,338.99................        54
  1,339.00-1,364.99................        55
  1,365.00-1,403.99................        56
  1,404.00-1,429.99................        57
  1,430.00-1,455.99................        58
  1,456.00-1,494.99................        59
  1,495.00-1,520.99................        60
  1,521.00-1,546.99................        61
  1,547.00-1,585.99................        62
  1,586.00-1,611.99................        63
  1,612.00-1,637.99................        64
  1,638.00-1,676.99................        65
  1,677.00-1,702.99................        66
  1,703.00-1,741.99................        67
  1,742.00-1,767.99................        68
  1,768.00-1,806.99................        69
  1,807.00-1,832.99................        70
  1,833.00-1,871.99................        71
  1,872.00-1,897.99................        72
  1,898.00-1,936.99................        73
  1,937.00-1,975.99................        74
  1,976.00-2,001.99................        75
  2,002.00-2,040.99................        76
  2,041.00-2,066.99................        77
  2,067.00-2,105.99................        78
  2,106.00-2,144.99................        79
  2,145.00-2,170.99................        80
  2,171.00-2,209.99................        81
  2,210.00-2,248.99................        82
  2,249.00-2,287.99................        83
  2,288.00-2,326.99................        84
  2,327.00-2,352.99................        85
  2,353.00-2,391.99................        86
  2,392.00-2,430.99................        87
  2,431.00-2,469.99................        88
  2,470.00-2,508.99................        89
  2,509.00-2,547.99................        90
  2,548.00-2,586.99................        91
  2,587.00-2,625.99................        92
  2,626.00-2,664.99................        93
  2,665.00-2,703.99................        94
  2,704.00-2,742.99................        95
  2,743.00-2,781.99................        96
  2,782.00-2,820.99................        97
  2,821.00-2,859.99................        98
  2,860.00-2,898.99................        99
  2,899.00-2,937.99................        100
  2,938.00-2,989.99................        101
  2,990.00-3,028.99................        102
  3,029.00-3,067.99................        103
  3,068.00-3,106.99................        104
  3,107.00-3,158.99................        105
  3,159.00-3,197.99................        106
  3,198.00-3,236.99................        107
  3,237.00-3,288.99................        108
  3,289.00-3,327.99................        109
  3,328.00-3,379.99................        110
  3,380.00-3,418.99................        111
  3,419.00-3,470.99................        112
  3,471.00-3,509.99................        113
  3,510.00-3,561.99................        114
  3,562.00-3,600.99................        115
  3,601.00-3,652.99................        116
  3,653.00-3,704.99................        117
  3,705.00-3,743.99................        118
  3,744.00-3,795.99................        119
  3,796.00-3,847.99................        120
  3,848.00-3,899.99................        121
  3,900.00-3,938.99................        122
  3,939.00-3,990.99................        123
  3,991.00-4,042.99................        124
  4,043.00-4,079.99................        125
  4,080.00-4,116.99................        126
  4,117.00-4,153.99................        127
  4,154.00-4,190.99................        128
  4,191.00-4,227.99................        129
  4,228.00-4,264.99................        130
  4,265.00-4,301.99................        131
  4,302.00-4,338.99................        132
  4,339.00-4,375.99................        133
  4,376.00-4,412.99................        134
  4,413.00-4,449.99................        135
  4,450.00-4,486.99................        136
  4,487.00-4,523.99................        137
  4,524.00-4,560.99................        138
  4,561.00-4,597.99................        139
  4,598.00-4,634.99................        140
  4,635.00-4,671.99................        141
  4,672.00-4,708.99................        142
  4,709.00-4,745.99................        143
  4,746.00-4,782.99................        144
  4,783.00-4,819.99................        145
  4,820.00-4,856.99................        146
  4,857.00-4,893.99................        147
  4,894.00-4,930.99................        148
  4,931.00-4,966.99................        149

   If the amount of wages paid an individual for employment by
employers exceeds four thousand nine hundred sixty-six dollars and
ninety-nine cents ($4,966.99) in the quarter of his or her base
period in which these wages were highest, the individual's weekly
benefit amount shall be 39 percent of these wages divided by 13, but
in no case shall this amount exceed two hundred thirty dollars
($230). If the benefit payable under this subdivision is not a
multiple of one dollar ($1), it shall be computed to the next higher
multiple of one dollar ($1).
   (b) Notwithstanding subdivision (a), for existing claims on or
after September 11, 2001, provided that the unemployment benefits
have not been exhausted as of September 11, 2001, and for all new
claims filed with an effective date beginning on or after September
11, 2001, and prior to January 1, 2003, an individual's weekly
benefit amount is the amount for weeks of unemployment beginning on
or after September 11, 2001, appearing in column B in the following
table opposite that wage bracket in column A that contains the amount
of wages paid to the individual for employment by employers during
the quarter of his or her base period in which his or her wages were
the highest.

  A                                         B
  Amount of wages in                 Weekly benefit
  highest quarter                        amount
  $900.00- 948.99..................        40
  949.00- 974.99...................        41
  975.00-1,000.99..................        42
  1,001.00-1,026.99................        43
  1,027.00-1,052.99................        44
  1,053.00-1,078.99................        45
  1,079.00-1,117.99................        46
  1,118.00-1,143.99................        47
  1,144.00-1,169.99................        48
  1,170.00-1,195.99................        49
  1,196.00-1,221.99................        50
  1,222.00-1,247.99................        51
  1,248.00-1,286.99................        52
  1,287.00-1,312.99................        53
  1,313.00-1,338.99................        54
  1,339.00-1,364.99................        55
  1,365.00-1,403.99................        56
  1,404.00-1,429.99................        57
  1,430.00-1,455.99................        58
  1,456.00-1,494.99................        59
  1,495.00-1,520.99................        60
  1,521.00-1,546.99................        61
  1,547.00-1,585.99................        62
  1,586.00-1,611.99................        63
  1,612.00-1,637.99................        64
  1,638.00-1,676.99................        65
  1,677.00-1,702.99................        66
  1,703.00-1,741.99................        67
  1,742.00-1,767.99................        68
  1,768.00-1,806.99................        69
  1,807.00-1,832.99................        70
  1,833.00-1,871.99................        71
  1,872.00-1,897.99................        72
  1,898.00-1,936.99................        73
  1,937.00-1,975.99................        74
  1,976.00-2,001.99................        75
  2,002.00-2,040.99................        76
  2,041.00-2,066.99................        77
  2,067.00-2,105.99................        78
  2,106.00-2,144.99................        79
  2,145.00-2,170.99................        80
  2,171.00-2,209.99................        81
  2,210.00-2,248.99................        82
  2,249.00-2,287.99................        83
  2,288.00-2,326.99................        84
  2,327.00-2,352.99................        85
  2,353.00-2,391.99................        86
  2,392.00-2,430.99................        87
  2,431.00-2,469.99................        88
  2,470.00-2,508.99................        89
  2,509.00-2,547.99................        90
  2,548.00-2,586.99................        91
  2,587.00-2,625.99................        92
  2,626.00-2,664.99................        93
  2,665.00-2,703.99................        94
  2,704.00-2,742.99................        95
  2,743.00-2,781.99................        96

   If the amount of wages paid an individual for employment by
employers exceeds two thousand seven hundred eighty-one dollars and
ninety-nine cents ($2,781.99) in the quarter of his or her base
period in which these wages were highest, the individual's weekly
benefit amount shall be 45 percent of these wages divided by 13, but
in no case may this amount exceed three hundred thirty dollars
($330).
   (c) For new claims filed with an effective date beginning on or
after January 1, 2003, an individual's weekly benefit amount is the
amount appearing in column B in the following table opposite the wage
bracket in column A that contains the wages paid to the individual
for employment by employers during the quarter of his or her base
period in which his or her wages were the highest.

  A                                         B
  Amount of wages in                 Weekly benefit
  highest quarter                        amount
  $900.00- 948.99..................        40
  949.00- 974.99...................        41
  975.00-1,000.99..................        42
  1,001.00-1,026.99................        43
  1,027.00-1,052.99................        44
  1,053.00-1,078.99................        45
  1,079.00-1,117.99................        46
  1,118.00-1,143.99................        47
  1,144.00-1,169.99................        48
  1,170.00-1,195.99................        49
  1,196.00-1,221.99................        50
  1,222.00-1,247.99................        51
  1,248.00-1,286.99................        52
  1,287.00-1,312.99................        53
  1,313.00-1,338.99................        54
  1,339.00-1,364.99................        55
  1,365.00-1,403.99................        56
  1,404.00-1,429.99................        57
  1,430.00-1,455.99................        58
  1,456.00-1,494.99................        59
  1,495.00-1,520.99................        60
  1,521.00-1,546.99................        61
  1,547.00-1,585.99................        62
  1,586.00-1,611.99................        63
  1,612.00-1,637.99................        64
  1,638.00-1,676.99................        65
  1,677.00-1,702.99................        66
  1,703.00-1,741.99................        67
  1,742.00-1,767.99................        68
  1,768.00-1,806.99................        69
  1,807.00-1,832.99................        70

   If the amount of wages paid an individual for employment by
employers exceeds one thousand eight hundred thirty-two dollars and
ninety-nine cents ($1,832.99) in the quarter of his or her base
period in which these wages were highest, the individual's weekly
benefit amount shall be 50 percent of these wages divided by 13, but
in no case shall this amount exceed the applicable of the following:
   (1) For new claims filed with an effective date beginning on or
after January 1, 2003, and before January 1, 2004, three hundred
seventy dollars ($370).
   (2) For new claims filed with an effective date beginning on or
after January 1, 2004, and before January 1, 2005, four hundred ten
dollars ($410).
   (3) For new claims filed with an effective date beginning on or
after January 1, 2005, four hundred fifty dollars ($450).
   If the benefit payable under this subdivision is not a multiple of
one dollar ($1), it shall be computed to the next higher multiple of
one dollar ($1).


1281.  (a) An individual cannot establish a valid claim or a benefit
year during which any benefits are payable unless during his or her
base period, for new claims filed with an effective date beginning on
or after January 1, 1992, he or she has met either of the following
conditions:
   (1) He or she has been paid wages for employment by employers
during the quarter of his or her base period in which his or her
wages were the highest of not less than one thousand three hundred
dollars ($1,300).
   (2) He or she has been paid wages for employment by employers
during the quarter of his or her base period in which his or her
wages were the highest of not less than nine hundred dollars ($900)
and been paid wages for employment by employers during his or her
base period equal to 1.25 times the amount he or she was paid in this
same quarter.
   (b) Except as provided by subdivision (c), the maximum amount of
unemployment compensation benefits payable to an individual during
any one benefit year shall not exceed the lower of the following:
   (1) Twenty-six times his or her weekly benefit amount.
   (2) One-half the total wages paid to the individual during his or
her base period.
   (c) If the maximum amount computed under subdivision (b) is not a
multiple of one dollar ($1) it shall be computed to the next higher
multiple of one dollar ($1).
   (d) For the purpose of this section and Section 1280, in
determining wages paid, "wages" includes wages due to any individual
but unpaid within the time limit provided by law.



1282.  If the remuneration of an individual is not based upon a
fixed period or duration of time or if the individual's wages are
paid at irregular intervals or in such manner as not to extend
regularly over the period of employment, the wages for any week or
for any calendar quarter for the purpose of computing an individual's
right to unemployment compensation benefits shall be determined
pursuant to authorized regulations. The regulations shall, so far as
possible, secure results reasonably similar to those which would
prevail if the individual were paid his wages at regular intervals.

back to top

1300.  The Legislature finds that the traditional system of
unemployment compensation is primarily designed to provide income
support for workers who are temporarily laid off or expect to be
unemployed for only a short time. However, increasing numbers of
workers are losing their jobs permanently due to rapid technological
change, elimination of trade barriers, and similar causes. These
workers need additional tools besides the basic income maintenance
provided by the unemployment compensation system in order to reenter
the workforce. For some of those workers, access to a self-employment
program would be the best path for them to do so. Accordingly, it is
the purpose of this article to authorize the payment of unemployment
compensation benefits, and to provide appropriate training and
support services, for eligible dislocated workers who wish to become
self-employed in their transition back into the workforce.

back to top

1326.  Claims for unemployment compensation benefits shall be made
in accordance with authorized regulations of the director. Except as
otherwise provided in this article, the department shall promptly pay
benefits if it finds the claimant is eligible or shall promptly deny
benefits if it finds the claimant is ineligible.




1327.  The department shall give a notice of the filing of a new or
additional claim to the employing unit by which the claimant was last
employed immediately preceding the filing of the claim unless the
additional claim is the result of the filing of a partial claim as
defined by the department, there has not been a subsequent employing
unit which is designated as the last employer, and there is no
separation issue. The employing unit so notified shall submit within
10 days after the mailing of the notice any facts then known that may
affect the claimant's eligibility for benefits, including, but not
limited to, facts pertaining to eligibility under Section 1256. The
10-day period may be extended for good cause. If after the 10-day
period the employing unit acquires knowledge of facts that may affect
the eligibility of the claimant and facts could not reasonably have
been known within the period, the employing unit shall, within 10
days of acquiring the knowledge, submit the facts to the department,
and the 10-day period may also be extended for good cause.



1328.  The department shall consider the facts submitted by an
employer pursuant to Section 1327 and make a determination as to the
claimant's eligibility for benefits. The department shall promptly
notify the claimant and any employer who prior to the determination
has submitted any facts or given any notice pursuant to Section 1327
or this section and authorized regulations of the determination or
reconsidered determination and the reasons therefor. If after notice
of a determination or reconsidered determination the employing unit
acquires knowledge of facts which may affect the eligibility of the
claimant and those facts could not reasonably have been known within
the 10-day period provided by Section 1327, the employing unit shall
within 10 days of acquiring that knowledge submit those facts to the
department, and the 10-day period may be extended for good cause. The
claimant and any such employer may appeal from a determination or
reconsidered determination to an administrative law judge within 20
days from mailing or personal service of notice of the determination
or reconsidered determination. The 20-day period may be extended for
good cause, which shall include, but not be limited to, mistake,
inadvertence, surprise, or excusable neglect. The director shall be
an interested party to any appeal.



1329.  (a) Upon the filing of a new claim for benefits, the
department shall promptly make a computation on the claim that shall
set forth the maximum amount of benefits potentially payable during
the benefit year, and the weekly benefit amount. The department shall
promptly notify the claimant of the computation and the method of
computation. The department shall promptly notify each of the
claimant's base period employers of the computation after the payment
of the first weekly benefit.
   (b) The department shall promptly notify each of the claimant's
base period employers of the computation on the claim that shall set
forth the number of weeks that the claimant will be eligible for
benefits in the benefit year, the weekly benefit amount, and the
maximum amount of benefits potentially payable during the benefit
year, based on a determination of eligibility under Article 1.5
(commencing with Section 1266).



1329.1.  A claim for unemployment compensation benefits may be
canceled if all of the following apply:
   (a) The individual has not been deemed ineligible for unemployment
compensation benefits.
   (b) The individual has not been overpaid unemployment compensation
benefits.
   (c) The individual has not been paid unemployment compensation
benefits.
   (d) The individual requests to cancel the claim during the benefit
year of that claim, or in the case of a claim for federal-state
extended duration benefits, during the extended duration period of
that claim.



1329.5.  For purposes of a claim for unemployment benefits under
subdivision (b) of Section 1275, all of the following apply:
   (a) Computation using the last four completed calendar quarters
shall be based on available wage information processed as of the
close of business on the day preceding the date of application.
   (b) If the wage information is not already in the department's
system, the department shall request the information from the
employer, and the employer shall, within 10 days after the mailing of
the request from the department, transmit to the department
information on the employee's wages and any other information
relevant to the request. The 10-day period may be extended for good
cause.
   (c) If the wage, and other relevant information, requested
pursuant to subdivision (b) are not received by the department, the
department shall accept an affidavit of wages and other relevant
information from the claimant in accordance with authorized
regulations. These regulations shall be adopted as emergency
regulations.
   (d) A determination of benefits made pursuant to subdivision (b)
of Section 1275 shall be adjusted when the quarterly wage report from
the employer is received if that information causes a change in the
determination.
   (e) Except in the event of fraud, if it is determined that any
information provided by the claimant on an affidavit is erroneous, no
penalty or refund of benefits shall be imposed on the claimant for
the period prior to the calendar week in which an employer provides
subsequent wage information.



1330.  The claimant and any base period employer to whom a notice of
computation or recomputation is given may, within 20 days after the
mailing or personal service of such notice, protest the accuracy of
the computation or recomputation. The 20-day period may be extended
for good cause. The department shall consider any such protest and
shall promptly notify the claimant and the base period employer
submitting the protest of the recomputation or denial of
recomputation. An appeal may be taken from a notice of denial of
recomputation in the manner prescribed in Section 1328. The director
shall be an interested party to any appeal.
   "Good cause," as used in this section, shall include, but not be
limited to, mistake, inadvertence, surprise, or excusable neglect.



1331.  Any base period employer shall, within 15 days after mailing
of a notice of computation, submit to the department any facts then
known which he or she was not previously required to submit to the
department under Section 1327 which may affect the claimant's
eligibility for benefits. The 15-day period may be extended for good
cause. If after such 15-day period the employing unit acquires
knowledge of facts which may affect the eligibility of the claimant
and such facts could not reasonably have been known within the
period, the employing unit shall, within 10 days of acquiring such
knowledge, submit such facts to the department. The 10-day period may
be extended for good cause. The department shall make a
determination or reconsidered determination thereon and shall
promptly notify the claimant and the base period employer submitting
the facts of the determination or reconsidered determination and the
reasons therefor. An appeal may be taken in the manner prescribed in
Section 1328. The director shall be an interested party to any
appeal.



1332.  (a) The department shall promptly serve notice of any
determination of eligibility for benefits under this part or Part 3
or Part 4 of this division on the claimant and on any employer or
employing unit which prior to this determination has furnished the
department with information regarding the claimant's eligibility
pursuant to Sections 1327 and 1331. Service shall be made personally
or by mail. Failure to serve this notice shall not affect the
determination of eligibility.
   (1) "Notice" is that notification which apprises the party of a
determination of eligibility and allows that party to respond
accordingly.
   (2) If the department is or should be aware that the notice was
not received by the party to whom it was addressed, including, but
not limited to, the return to the department of the notice by the
United States Post Office, the department shall reissue the notice at
such time as the department can determine a corrected mailing
address for the affected party or otherwise ensure receipt. The
affected party shall have appeal rights pursuant to subdivisions (b)
and (c), and pursuant to Section 1328.
   (b) The department may for good cause reconsider any determination
within 15 days after an appeal to an administrative law judge is
filed. If no appeal is filed, the department may for good cause
reconsider any determination within 20 days after mailing or personal
service of the notice of determination. The department may, if a
claimant has not filed an appeal to an administrative law judge from
any determination which finds that a claimant is ineligible or
disqualified, or if an appeal has been filed but is either withdrawn
or dismissed, for good cause also reconsider the determination during
the benefit year or extended duration period or extended benefit
period to which the determination relates. The department shall give
notice of any reconsidered determination to the claimant and any
employer or employing unit which received notice under Sections 1328
and 1331 and the claimant or employer may appeal therefrom in the
manner prescribed in Section 1328.
   The director shall designate individuals to review and reconsider
appealed determinations. No individual designated shall be the same
individual who made the initial determination in the same matter.
   (c) The department may for good cause reconsider any computation
or recomputation provided for in this article during the benefit year
or extended duration period to which the notice of computation or
recomputation relates, except that no recomputation may be considered
with respect to any issue considered or under consideration in an
appeal taken from a denial of recomputation. The department shall
promptly notify the claimant and each of the claimant's base period
employers of the recomputation. The claimant and any base period
employer may protest the accuracy of the recomputation as prescribed
in Section 1330.


1332.5.  Notwithstanding any other provision of this division any
provision that prescribes time limits within which the department may
reconsider any determination, ruling, or computation or any
provision that otherwise restricts or prevents such reconsideration,
shall not apply in any case of fraud, misrepresentation or willful
nondisclosure.



1333.  Notices, protests, and information required under this
article shall be submitted in accordance with authorized regulations.



1334.  An administrative law judge after affording a reasonable
opportunity for fair hearing, shall, unless such appeal is withdrawn,
affirm, reverse, modify, or set aside any determination which is
appealed under this article. The claimant, any employer becoming a
party to the appeal by submitting a protest or information pursuant
to Sections 1326 to 1333, inclusive, of this article, and the
director shall be promptly notified in writing of the administrative
law judge's decision, together with his reasons therefor. The
decision shall be final unless, within 20 days after mailing of such
decision, further appeal is initiated to the appeals board pursuant
to Section 1336. The 20-day limitation may be extended for good
cause.
   "Good cause," as used in this section, shall include, but not be
limited to, mistake, inadvertence, surprise, or excusable neglect.



1335.  If an appeal is filed, benefits with respect to the period
prior to the final decision on the appeal shall be paid only after
the decision, except that:
   (a) If benefits for any week are payable in accordance with a
determination by the department irrespective of any decision on the
issues set forth in the appeal, such benefits shall be promptly paid
regardless of such appeal.
   (b) If an administrative law judge affirms a determination
allowing benefits, such benefits shall be promptly paid regardless of
any appeal which may thereafter be taken, and regardless of any
action taken under Section 1336 or otherwise by the director, appeals
board, or other administrative body or by any court.
   If the determination is finally reversed, no employer's account
shall be charged with benefits paid because of that determination,
except as provided in Section 1026, or if the department determines
pursuant to Section 1026.1 that the employer's reserve account should
not be credited.
   (c) If benefits for any week are payable in accordance with a
determination by the department, or an administrative law judge
issues a decision allowing benefits, the benefits shall be promptly
paid regardless of any appeal, and regardless of any action taken by
the appeals board pursuant to Section 412 or 413. If the
determination of the department or the decision of the administrative
law judge is finally reversed, no employer's reserve account shall
be charged with benefits paid pursuant to this subdivision, except as
provided in Section 1026 or if the department determines pursuant to
Section 1026.1 that the employer's reserve account should not be
credited.


1336.  The director or any party to a decision by an administrative
law judge may appeal to the appeals board from the decision. The
appeals board may order the taking of additional evidence and may
affirm, reverse, modify, or set aside the decision of the
administrative law judge. The appeals board shall promptly notify the
director and the parties to any appeal of its order or decision.



1337.  The decision of the appeals board on an appeal from the
decision of an administrative law judge must be rendered within 60
days after the submission of the appeal unless the board requires the
taking of further evidence. If the appeals board requires the taking
of further evidence, the hearing shall be commenced within 60 days
after the submission of the appeal, and the decision of the board
shall be mailed within 60 days after completion of the hearing.



1338.  If the appeals board issues a decision allowing benefits the
benefits shall be paid regardless of any further action taken by the
director, the appeals board, or any other administrative agency, and
regardless of any appeal or mandamus, or other proceeding in the
courts. If the decision of the appeals board is finally reversed or
set aside, no employer's account shall be charged with the benefits
paid pursuant to this section, except as provided in Section 1026, or
if the department determines pursuant to Section 1026.1 that the
employer's reserve account should not be credited.



1339.  (a) The department shall pay unemployment compensation
benefits through public employment offices or such other agency as
may be prescribed by authorized regulations of the director.
   (b) Each check or certification (pay order) issued in payment of
unemployment insurance compensation benefits shall have prominently
imprinted upon it: "State unemployment insurance benefits under the
California Unemployment Insurance Code are paid for by employers."



1340.  Minors who are eligible for benefits may be paid and receive
benefits in their own right, and a receipt signed by a minor shall be
valid and binding.


1341.  Benefits due a deceased or legally declared incompetent
person may be paid to such person or persons as appears to the
Director of Employment Development to be legally entitled thereto in
accordance with authorized regulations of the Director of Employment
Development. Such payment shall be made upon affidavit executed by
the person or persons claiming to be entitled to the benefits and the
receipt of the affidavit or affidavits shall fully discharge the
Director of Employment Development from any further liability with
reference to the payments, without the necessity of inquiring into
the truth of any of the facts stated in the affidavit.




1342.  Any waiver by any person of any benefit or right under this
code is invalid, except as provided by Sections 1255.7, 1342.1, 1345,
and 2630. Benefits under this code, incentive payments provided by
Division 2 (commencing with Section 5000), and payments to an
individual under a plan or system established by an employer which
makes provisions for his or her employees generally, or for a class
or group of his or her employees, for the purpose of supplementing
unemployment compensation benefits, are not subject to assignment,
release, or commutation, except as provided by Sections 1255.7,
1342.1, 1345, and 2630. Any agreement by any individual in the employ
of any person or concern to pay all or any portion of the
contributions required of his or her employer under this division is
void.



1342.1.  (a) An individual filing a new claim for unemployment
compensation shall, at the time of filing the claim, be advised that:
   (1) Unemployment compensation and disability insurance benefits,
when paid in lieu of unemployment compensation, are subject to
federal income tax.
   (2) Requirements exist pertaining to estimated tax payments.
   (3) The individual may elect to have federal income tax deducted
and withheld from the compensation at the amount specified in the
Internal Revenue Code.
   (4) The individual is permitted to change a previously elected
withholding status.
   (b) Amounts deducted and withheld from unemployment and disability
compensation shall be made in accordance with procedures specified
by the United States Department of Labor and Internal Revenue Service
pertaining to the deducting and withholding of income tax, and in
accordance with the priorities established in department regulations
developed by the director.



1345.  (a) An individual covered by a voluntary plan approved under
Section 3254 may, at the time he or she applies for voluntary plan
benefits or at any time while receiving voluntary plan benefits,
voluntarily choose to allow his or her employer or an agent of the
employer, appointed under Section 1096, to redirect a portion of the
voluntary plan benefits payable under this code to cover all or part
of the cost of employee-paid benefits, if both the following
requirements are satisfied:
   (1) The individual has given written authorization for the
redirection of a weekly dollar amount of voluntary plan benefits for
the payment of the employee-paid benefits.
   (2) The individual may terminate or change the terms of the
voluntary redirection of benefits paid at any time while receiving
benefits under the voluntary plan.
   (b) Any request to redirect benefits as provided in subdivision
(a) shall be in writing. The form of employee authorization required
under this section shall be approved by the director.
   (c) In no event shall disability benefits payments be delayed
because an individual elects to redirect a portion of his or her
benefits payable under this division.
   (d) Should an individual be legally declared incompetent, the
spouse of the individual, in the absence of any other legally
authorized representative, shall have the right to continue or cancel
the authorization.

back to top

1375.  Any person who is overpaid any amount of benefits under this
part is liable for the amount overpaid unless any of the following is
applicable:
   (a) (1) The overpayment was not due to fraud, misrepresentation or
willful nondisclosure on the part of the recipient, and (2) the
overpayment was received without fault on the part of the recipient,
and its recovery would be against equity and good conscience.
   (b) The person who received the overpayment cooperates with the
department in an investigation that results in the assessment of a
penalty under Section 1144 or the prosecution or other action taken
to impose a penalty pursuant to Section 2121.
   (c) The department determines that it is in the interest of
justice to waive all or part of the liability established under this
section because the overpayment was a direct result of inducement,
solicitation, or coercion on the part of the employer.



1375.1.  If the director finds that an individual has been overpaid
unemployment compensation benefits because he or she willfully, for
the purpose of obtaining unemployment compensation benefits, either
made a false statement or representation, with actual knowledge of
the falsity thereof, or withheld a material fact, the director shall
assess against the individual an amount equal to 30 percent of the
overpayment amount. Assessments collected under this section shall be
deposited in the following manner:
   (a) For penalty assessments established prior to October 22, 2013,
100 percent of the overpayment penalty amount in the Benefit Audit
Fund.
   (b) For penalty assessments established on or after October 22,
2013, as follows:
   (1) 50 percent of the overpayment penalty amount in the
Unemployment Trust Fund.
   (2) 50 percent of the overpayment penalty amount in the Benefit
Audit Fund.



1375.3.  No determination of overpayment shall be based upon the
disallowance by the Workmen's Compensation Appeals Board of a claim
of lien filed under subdivision (g) of Section 4903 of the Labor
Code, or the allowance of such lien for less than the amount claimed
as a lien, or upon the approval by the said appeals board of a
compromise and release agreement providing for the allowance of such
lien in an amount less than the amount claimed as a lien.



1375.5.  Any claim of lien filed with the Workmen's Compensation
Appeals Board under the provisions of Section 4903 of the Labor Code
shall be fully discharged and satisfied by payment of the amount of
such lien allowed by the said appeals board under the provisions of
Section 4904 of said code or the amount specified in any compromise
and release agreement filed and approved by the said appeals board
pursuant to Sections 5000 through 5004 of said code.



1375.7.  The director shall find that an individual has been
overpaid unemployment benefits where the individual was an elected
official and the individual's unemployment insurance claim was based
on income solely derived from his or her employment as an elected
official. An individual who is liable pursuant to this section shall
not be eligible for waiver of the overpayment pursuant to Section
1375. In the event of an unemployment insurance claim based on more
than one source of income, if the base period of a new claim includes
any wage credits earned as an elected official pursuant to Section
634.5, the individual shall be liable for any amount of unemployment
insurance benefits overpaid as a result of a recomputation to remove
the base period wage credits earned as an elected official. In that
event, the provisions of Section 1375 shall not apply to this section
with respect to the wage credits earned as an elected official.



1376.  The Director of Employment Development shall determine the
amount of the overpayment and any assessment authorized under Section
1375.1 and shall notify the liable person of the basis of the
overpayment determination. In the absence of fraud,
misrepresentation, or willful nondisclosure, notice of the
overpayment determination shall be mailed or personally served within
the latest of the following periods:
   (a) Not later than one year after the close of the benefit year in
which the overpayment was made.
   (b) Not later than six months after the date a backpay award was
made.



1377.  Within 20 days from the date of mailing or serving of the
notice of overpayment, the person affected may file an appeal to an
administrative law judge. The director shall be an interested party
to any such appeal. The administrative law judge, after affording
reasonable opportunity for a fair hearing, shall unless the appeal is
withdrawn, affirm, reverse, modify, or set aside the findings set
forth in the notice of overpayment. The party and the director shall
be notified of the administrative law judge's decision, together with
his reasons therefor, which shall be final unless within 20 days
from the date of notification or mailing of the decision a further
appeal is initiated to the appeals board pursuant to Section 1336.
The 20-day period for an appeal to the administrative law judge or to
the appeals board may be extended for good cause.
   "Good cause," as used in this section, shall include, but not be
limited to, mistake, inadvertence, surprise, or excusable neglect.



1378.  The Appeals Board shall review an appeal from an overpayment
determination as provided in Sections 1336 and 1337 and determine
what amount, if any, shall be recovered.



1379.  The director, subject to this article, may do any or all of
the following in the recovery of overpayments of unemployment
compensation benefits:
   (a) File a civil action against the liable person for the recovery
of the amount of the overpayment within one year after any of the
following, or, in cases where the individual has been overpaid
benefits due to fraud, misrepresentation, or nondisclosure as
described in Section 1375.1, or where the director has found an
overpayment pursuant to Section 1375.7, within three years of any of
the following:
   (1) The mailing or personal service of the notice of overpayment
determination if the person affected does not file an appeal to an
administrative law judge.
   (2) The mailing of the decision of the administrative law judge if
the person affected does not initiate a further appeal to the
appeals board.
   (3) The date of the decision of the appeals board.
   (b) Initiate proceedings for a summary judgment against the liable
person. However, this subdivision applies only where the director
has found, pursuant to Section 1375, that the overpayment may not be
waived because it was due to fraud, misrepresentation, or willful
nondisclosure on the part of the recipient or where the director has
found an overpayment pursuant to Section 1375.7. The director may,
not later than three years after the overpayment became final, file
with the clerk of the proper court in the county from which the
overpayment of benefits was paid or in the county in which the
claimant resides, a certificate containing all of the following:
   (1) The amount due, including any assessment made under Section
1375.1, plus interest from the date that the initial determination of
overpayment was made pursuant to Section 1376.
   (2) A statement that the director has complied with all the
provisions of this article prior to the filing of the certificate.
   (3) A request that judgment be entered against the liable person
in the amount set forth in the certificate.
   The clerk, immediately upon the filing of the certificate, shall
enter a judgment for the State of California against the liable
person in the amount set forth in the certificate.
   For the purposes of this subdivision only, an overpayment is final
and due and payable after any of the following:
   (A) The liable person has not filed an appeal pursuant to Section
1377.
   (B) The liable person has filed an appeal to the administrative
law judge and a decision of an administrative law judge has become
final.
   (C) The liable person has filed an appeal to the appeals board and
the decision of the appeals board has become final because the
liable person has not sought judicial review within the six-month
period provided by Section 410.
   (c) Reduce or vacate a summary judgment by filing a certificate to
that effect with the clerk of the proper court.
   (d) Offset the amount of the overpayment received by the liable
person against any amount of benefits to which he or she may become
entitled under this division within six years of the date of the
mailing or personal service of the notice of overpayment
determination.



1379.5.  An abstract of judgment obtained pursuant to subdivision
(a) or (b) of Section 1379, or a copy thereof, may be recorded with
the county recorder of any county. From the time of recording, the
judgment shall constitute a lien against all real or personal
property of the liable person in that county owned by the liable
person at the time, or which the liable person may afterwards, but
before the lien expires, acquire. The lien shall have the force,
effect, and priority of a judgment lien and shall continue for 10
years from the time of recording of the abstract of judgment obtained
pursuant to subdivision (a) or (b) of Section 1379, unless sooner
released or otherwise discharged.
   The lien may, within 10 years from the date of recording of the
abstract of judgment or within 10 years from the date of the last
extension of the lien in the manner provided in this section, be
extended by recording a new abstract in the office of the county
recorder of any county. From the date of such recording, the lien
shall be extended for 10 years unless sooner released or otherwise
discharged.
   Execution shall issue upon such a judgment upon request of the
director in the same manner as execution may issue upon other
judgments. Sales shall be held under such execution as prescribed in
the Code of Civil Procedure. In all proceedings under this section,
the director or his or her authorized agents may act on behalf of the
state.



1379.6.  (a) If an abstract has been recorded as provided in Section
1379.5, and the lien, including any interest, costs, and penalty,
has been satisfied in full, the department shall, pursuant to Section
724.050 of the Code of Civil Procedure do all of the following:
   (1) File an acknowledgment of satisfaction of judgment with the
court.
   (2) Serve an acknowledgment of satisfaction of judgment on the
claimant. Service shall be made personally or by mail.
   (3) Record an acknowledgment of satisfaction of judgment in the
office of the county recorder where the abstract of judgment is
recorded.
   (b) If an acknowledgment of satisfaction of judgment is recorded,
the cost of recording is an obligation of the claimant and may be
collected from the claimant in any manner provided by law for the
collection of benefit overpayments.
   (c) If payment is made by check, any action specified in
subdivision (a) shall not be required until the check has been paid
by the financial institution upon which it was drawn.



1380.  No person shall be liable for the amount of benefits received
where the benefits were paid pursuant to an administrative law judge'
s decision which affirmed an initial determination or in accordance
with a final decision of the appeals board, regardless of any further
appeal. An employer's experience rating account shall not be charged
with any benefits erroneously or unlawfully paid, except as provided
in Section 1026 or 1144.



1381.  The director shall enforce collection of any judgment
obtained by the director under subdivision (a) or (b) of Section
1379. Amounts collected under this section shall be deposited in the
fund from which the overpayment was made, except that the amounts
collected to offset the costs of collections shall be deposited in
the Unemployment Administration Fund and the amounts collected
pursuant to Section 1375.1 shall be deposited as specified in that
section.


1382.  No person shall be liable for the amount of benefits received
for any period for which the person also received an award or
settlement of backpay resulting from an action or grievance for
wrongful discharge, if the amount of the backpay award or settlement
was reduced by the amount of benefits received pursuant to this part.
When the amount of the backpay award or settlement was reduced by
the amount of benefits received, the employer shall pay to the
Unemployment Fund an amount equal to the amount subtracted from the
backpay award or settlement for benefits received by the person in
order to reimburse the fund. When an individual has been awarded or
receives backpay, the amount of the backpay shall constitute wages
paid in the period for which it is awarded.
   A mediator or arbitrator who is a party to the backpay award or
settlement shall, within 30 days of the settlement, report to the
department the name and address of the employer, the amount of
benefits by which the award or settlement was reduced, and the name
and social security number of the person who received the award or
settlement.



1383.  Notwithstanding any other provision of law to the contrary,
the Franchise Tax Board shall aid the department in the recovery of
overpayments of unemployment compensation benefits pursuant to
Section 1379 for up to six years after the date of the mailing or
personal service of the notice of overpayment determination.




1384.  Amounts collected by the Controller for benefit overpayment
accounts, pursuant to Section 12419.2 of the Government Code, shall
be deposited in the fund from which the overpayment was made, except
that the amounts collected to offset the costs of collections shall
be deposited in the Unemployment Administration Fund.

back to top

1451.  Nonprofessional employees of the Fremont and Riverside
campuses of the California School for the Deaf, the Fremont campus of
the California School for the Blind, and the diagnostic schools for
individuals with neurological disabilities located in Los Angeles,
San Francisco, and Fresno, shall be eligible for benefits provided by
this chapter, on the same terms and conditions as are specified by
this part, Part 3 (commencing with Section 3501), and Part 4
(commencing with Section 4001), for all other individuals, except
where inconsistent with the provisions of this chapter. Except where
inconsistent with the provisions of this chapter, the provisions of
this division and authorized regulations shall apply to any matter
arising pursuant to this chapter.



1452.  Notwithstanding Section 1253.3, between terms unemployment
compensation benefits are payable by the Controller, from funds
appropriated for support of the State Department of Education and
allocated to the state special schools, upon authorization by the
Employment Development Department to individuals who are eligible to
receive these benefits under this chapter. These benefits shall only
be paid for weeks of unemployment occurring between school terms and
during an established and customary vacation period or holiday recess
when other benefits are denied solely by reason of Section 1253.3.



1453.  (a) There shall be transferred to the Employment Development
Department from funds appropriated for support of the State
Department of Education and allocated to the state special schools,
at the times and in the manner provided in subdivision (b), an amount
equal to the additional cost to the Employment Development
Department for added administrative work arising out of this chapter.
   (b) The director shall determine the sums he or she estimates the
department will be entitled to receive from the State Department of
Education under this section for each fiscal year, reduced or
increased by any sum by which he or she finds that his or her
estimates for any prior fiscal year were greater or less than the
amounts which were actually required. The sum of the amounts
transferred or expended pursuant to Section 1452, subdivision (a),
and this subdivision in any one fiscal year shall not exceed the
amount appropriated in the then current fiscal year to the State
Department of Education for the purposes of this chapter.
   (c) The director may require from the State Department of
Education such employment, wage, financial, statistical, or other
information and reports, properly verified, as may be deemed
necessary by the director to carry out his or her duties under this
division, which shall be filed with the director at the time and in
the manner prescribed by him or her.
   (d) The director may tabulate and publish information obtained
pursuant to this chapter in statistical form and may divulge the name
of the employing unit.
   (e) The State Department of Education shall provide each employee
subject to this chapter, at the end of each school term, with written
information advising the employee of benefit rights pursuant to this
chapter.



1454.  An individual who receives any unemployment compensation
benefits otherwise payable irrespective of this chapter, including
retroactive unemployment compensation benefits paid pursuant to
subdivision (c) of Section 1253.3, who has received benefits under
this chapter for the same period, shall be liable for repayment to
the state of the amount of benefits paid under this chapter for that
period.

back to top

1501.  The director may in accordance with law deposit for the
purpose of clearance by the director all money collected under this
division, in a state or national bank in this state. After clearance
the money so deposited shall be deposited in the State Treasury to
the credit of the proper fund as prescribed in this division.

back to top

1521.  The Unemployment Fund is continued in existence as a special
fund, separate and apart from all public money or funds of this
state. This fund shall consist of (1) all employer contributions
collected under this division; (2) interest earned upon any money in
the fund; (3) any property or securities acquired through the use of
money belonging to the fund; (4) all earnings of such property or
securities; (5) all money credited to this state's account in the
Unemployment Trust Fund pursuant to Section 903 of the Social
Security Act, as amended; (6) all assessments collected pursuant to
paragraph (1) of subdivision (b) of Section 1375.1; and (7) all other
money received for the fund from any other source. All money in the
fund shall be mingled and undivided.
   Notwithstanding Section 13340 of the Government Code, all money in
the Unemployment Fund and in the various accounts of that fund,
except any money deposited pursuant to Section 1528.5, is
continuously appropriated for the purposes authorized in this
article.


1522.  The Unemployment Fund shall be administered by the director
exclusively for the purposes of this division without liability upon
the part of the State beyond the amounts paid into and earned by the
fund.


1523.  Withdrawals by the director from the Unemployment Fund are
exempted from the operation of Sections 925.4 and 925.6 of the
Government Code.


1524.  The State Treasurer is ex officio the treasurer and custodian
of the Unemployment Fund. He shall administer the fund in accordance
with the directions of the director. The official bond of the State
Treasurer shall cover the faithful performance of his duties as
treasurer of the Unemployment Fund.



1525.  There shall be maintained within the fund three separate
accounts:
   (a) A clearing account.
   (b) An Unemployment Trust Fund account.
   (c) A benefit account.



1526.  All contributions and amounts payable to the Unemployment
Fund after proper clearance shall be forwarded to the Treasurer who
shall immediately deposit them in the clearing account.



1526.1.  All withheld income taxes and amounts payable to the
Personal Income Tax Fund after proper clearance shall be forwarded to
the Treasurer who shall immediately deposit them in that fund.



1526.2.  All worker contributions and amounts payable to the
Disability Fund after proper clearance shall be forwarded to the
Treasurer who shall immediately deposit them in that fund.



1526.3.  All amounts specified in Section 1585 payable to the
Contingent Fund after proper clearance shall be forwarded to the
Treasurer who shall immediately deposit them in that fund.



1526.4.  All amounts payable to the Unemployment Administration Fund
after proper clearance shall be forwarded to the Treasurer who shall
immediately deposit them in that fund.



1527.  Immediately after clearance, all money in the clearing
account except interest on contributions, and penalties collected
shall be deposited in or invested in the obligations of the
Unemployment Trust Fund of the United States of America or its
authorized agent to the credit of this State, any provisions of law
in this State relating to the deposit, administration, release, or
disbursement of money in the possession or custody of this State to
the contrary notwithstanding. The amounts so deposited or invested
shall be entered in the Unemployment Trust Fund Account.




1528.  The benefit account consists of all money requisitioned from
this State's account in the Unemployment Trust Fund, except money
requisitioned for administration pursuant to Section 1528.5, and any
money so requisitioned, except money requisitioned for administration
pursuant to Section 1528.5, shall be transferred out of the
Unemployment Trust Fund account into the benefit account.



1528.5.  (a) Money credited to the account of this state in the
Unemployment Trust Fund by the Secretary of the Treasury of the
United States of America pursuant to Section 903 of the Social
Security Act, as amended, may not be requisitioned from this state's
account or used except for the payment of benefits and for the
payment of expenses incurred for the administration of this part.
Such money may be requisitioned pursuant to Section 1529 for the
payment of benefits. Such money may also be requisitioned and used
for the payment of expenses incurred for the administration of this
part but only pursuant to a specific appropriation by the Legislature
and only if the expenses are incurred and the money is requisitioned
after the enactment of an appropriation law which:
   (1) Specifies the purposes for which such money is appropriated
and the amounts appropriated therefor.
   (2) Limits the period within which such money may be obligated to
a period ending not more than two years after the date of the
enactment of the appropriation law.
   (3) Provides that the total amount which may be obligated shall be
limited to the restrictions specified by, and charged in accordance
with, Section 903(c)(2)(D) of the Social Security Act, as amended.
   (b) Money appropriated pursuant to this section for the payment of
expenses of administration shall be requisitioned as needed for the
payment of obligations incurred under such appropriation and, upon
requisition, shall be deposited in the Unemployment Administration
Fund, but, until expended, shall remain a part of the Unemployment
Fund. The director and the Controller shall maintain a separate
record of the deposit, obligation, expenditure, and return of funds
so deposited. Any money so deposited which will not be expended shall
be returned promptly to the account of this state in the
Unemployment Trust Fund.



1529.  Except as provided in Section 1528.5, money shall be
requisitioned from this State's account in the Unemployment Trust
Fund solely for the payment of benefits and in accordance with
authorized regulations. The director shall from time to time
requisition from the Unemployment Trust Fund such amounts, not
exceeding the amounts standing to this State's account therein, as he
deems necessary for the payment of benefits for a reasonable future
period. Upon receipt thereof the Treasurer shall deposit such money
in the benefit account of the Unemployment Fund. Any balance of money
requisitioned from the Unemployment Trust Fund which remains
unclaimed or unpaid in the benefit account after the expiration of
the period for which such sums were requisitioned shall either be
considered in preparing subsequent estimates and may be utilized for
the payment of benefits during succeeding periods, or, in the
discretion of the director, shall be redeposited with the Secretary
of the Treasury of the United States of America, to the credit of
this State's account in the Unemployment Trust Fund.



1530.  The provisions of this article to the extent that they relate
to the Unemployment Trust Fund, shall be operative only so long as
that fund continues to exist and so long as the Secretary of the
Treasury of the United States of America continues to maintain for
this State a separate book account of all funds deposited therein by
this State for benefit purposes, together with this State's
proportionate share of the earnings of the Unemployment Trust Fund,
from which no other state nor the United States is permitted to make
withdrawals. If and when such Unemployment Trust Fund ceases to
exist, or such separate book account is no longer maintained, all
money, properties, or securities therein, belonging to the
Unemployment Fund of this State shall be transferred to the treasurer
of the Unemployment Fund, who shall hold, invest, transfer, sell,
deposit, and release such money, properties, or securities in a
manner approved by the director in accordance with the provisions of
this division. Such money shall be invested in bonds or other
interest-bearing obligations of the United States of America or the
State of California. Such investment shall at all times be so made
that all the assets of the fund shall always be readily convertible
into cash when needed for the payment of benefits. The Treasurer
shall dispose of securities or other properties belonging to the
Unemployment Fund only under the direction of the director.




1531.  The director shall, without presenting vouchers and itemized
statements therefor, withdraw from the benefit account any sums which
he deems necessary for the payment of benefits for a reasonable
future period. The Controller shall draw his warrant for any claim
presented by the director for the payment of benefits under this
account and the Treasurer shall pay the warrant. Upon the withdrawal
thereof, such sums shall be deposited in a benefit payment account in
such bank, savings and loan association, or public depository and
under such conditions as the director determines, with the approval
of the Department of Finance. Such bank, savings and loan
association, or public depository shall be one in which general funds
of the state may be deposited, but no public deposit insurance
charge or premium shall be paid out of the benefit payment account.
The director may, out of funds available for administration, pay
premiums on insurance for the protection of money in his possession.



1532.  Money in the benefit payment account shall be used solely to
pay benefits pursuant to authorized regulations and no other
disbursement shall be made therefrom, but amounts erroneously and
illegally deposited in such account may be refunded therefrom, except
that money credited to this State's account pursuant to Section 903
of the Social Security Act, as amended, shall be used exclusively as
provided in Section 1528.5. The procedure prescribed by such
regulations shall be deemed to satisfy and shall be in lieu of any
and all statutory requirements not contained in this division of
specific appropriation or other form of release by state officers of
money in their custody prior to expenditure which might otherwise be
applicable to withdrawals from the benefit payment account. Any
balance of money withdrawn from the benefit account which remains
unclaimed or unpaid in the benefit payment account after the
expiration of the period for which such sums were withdrawn shall be
considered in preparing subsequent estimates and may be utilized for
the payment of benefits during succeeding periods or, in the
discretion of the director, shall be redeposited in the benefit
account.


1533.  Except as otherwise provided in this chapter, money in the
clearing and benefit accounts may be deposited by the Treasurer,
under the direction of the director, in any bank, savings and loan
association, or public depositary in which public funds of the state
may be deposited, but no public deposit insurance charge or premium
shall be paid out of the fund. Money in the clearing and benefit
accounts shall not be commingled with other state funds, but shall be
maintained in a separate account on the books of the depositary.
Such money shall be secured by the bank or public depositary to the
same extent and in the same manner as required under Chapter 4, Part
2, Division 4, Title 2 of the Government Code if deposited in a bank
or public depository, not a savings and loan association or to the
same extent and in the same manner as required under Chapter 4.5
(commencing with Section 16600) of Part 2 of Division 4 of Title 2 of
the Government Code if deposited in a savings and loan association
and collateral pledged shall be maintained in a separate custody
account.


1534.  Refunds or judgments payable pursuant to this part, may be
paid from the clearing account or from the benefit account with
respect to any money erroneously deposited therein, upon warrants
issued by the Controller under the direction of and in accordance
with authorized regulations, except that money credited to this state'
s account pursuant to Section 903 of the Social Security Act, as
amended, shall be used exclusively as provided in Section 1528.5.
Refunds of interest, penalties, and fines and interest payable on
refunds and judgments pursuant to this division may not be paid from
the benefit account but may be paid from the clearing account to the
extent that interest, penalties, and fines collected are currently on
deposit in that account.



1535.  During such time as the Federal Social Security Act and
Federal Unemployment Tax Act are amended so as to remove the
requirement that all money withdrawn from the Unemployment Fund be
used solely in the payment of unemployment compensation, exclusive of
expenses of administration, and for refunds of sums erroneously paid
into such fund and refunds paid in accordance with the provisions of
Section 3305(b) of the Federal Unemployment Tax Act, then
notwithstanding any other provisions of this division to the contrary
there is hereby continuously appropriated out of the Unemployment
Fund for the purpose of administering this division, including
salaries and other expenses of the department and the acquisition of
necessary real property, all amounts collected under Section 993.



1536.  Any amounts determined by the director or his authorized
representatives to be payable to employing units as refunds of
contributions erroneously paid which are unclaimed at the end of
three years from such determination shall be included in the revenue
to the Unemployment Fund or in the case of interest or penalties, to
the Contingent Fund. The employing unit or person entitled to such
payment shall not thereafter maintain any claim, action or proceeding
with respect to such amounts.



1537.  Whenever any warrant drawn on an account in the Unemployment
Fund or on the Unemployment Administration Fund or the Contingent
Fund by the Controller remains unclaimed after one year the amount
thereof shall revert to the account and the fund from which the
amount was payable.

back to top

1555.  The Unemployment Administration Fund is continued in
existence as a special fund in the State Treasury. All money which is
deposited or paid into this fund, except any money deposited
pursuant to Section 1528.5, is hereby continuously appropriated and
made available to the director for the purposes authorized in this
article without regard to fiscal years. Any balances in this fund
shall not lapse at any time, but shall be continuously available to
the director for expenditure consistent with the purposes authorized.



1556.  Except for money deposited pursuant to Section 1528.5, the
Unemployment Administration Fund shall consist of all money
appropriated by this state for the purpose of administering this
part, money deposited for the purpose of expenditure pursuant to
Section 1558.5, and all money received from the United States of
America, or any agency thereof, including the Secretary of Labor, or
from any other source for such purpose. Money requisitioned and
deposited in this fund pursuant to Section 1528.5 shall remain part
of the Unemployment Fund and shall be used only in accordance with
the conditions specified in that section.



1557.  Money in the Unemployment Administration Fund shall not be
commingled with other state funds, but shall be maintained in a
separate account on the books of the depositary. Such money shall be
secured by the depositary in which it is held to the same extent and
in the same manner as required under Chapter 4, Part 2, Division 4,
Title 2 of the Government Code, if deposited in a bank, or under
Chapter 4.5 (commencing with Section 16600) of Part 2 of Division 4
of Title 2 of the Government Code if deposited in a savings and loan
association and collateral pledged shall be maintained in a separate
custody account.


1558.  Except as provided by Section 1558.5, all money in the
Unemployment Administration Fund shall be expended solely for the
purpose of defraying the cost of the administration of this division,
including, but not limited to, payments authorized under Sections
1786 and 1788, and for no other purpose whatsoever, and all money,
except money received pursuant to Section 1528.5, received from the
federal government for the fund pursuant to Section 302 of the Social
Security Act shall be expended solely for the purposes and in the
amounts found necessary by the Secretary of Labor for the proper and
efficient administration of this division.



1558.5.  Money in the Unemployment Administration Fund may be
expended for any cost of administration under this code, or for any
expenditure by the department chargeable pursuant to state or federal
law to another state or federal fund or appropriation or to a
subvention, payment under a contract, or other source and expended
for any purpose authorized by such state or federal law, in
accordance with a plan or system of accrual cost accounting approved
by the United States Department of Labor under which expenditures
from the Unemployment Administration Fund are charged against
advances from or subsequently reimbursed from another fund or funds
or appropriation or a subvention or payment under a contract or other
source to which the actual costs of such expenditures are
chargeable. The director shall deposit in the Unemployment
Administration Fund advances from another fund or funds or
appropriation or subvention or contract payment or other source made
in accordance with an approved plan or system under this section.



1559.  All money in the Unemployment Administration Fund shall be
deposited, administered, and disbursed in the same manner and under
the same conditions and requirements as is provided by law for other
special funds in the State Treasury, but the director may draw,
without at the time furnishing vouchers and itemized statements, sums
not to exceed in the aggregate an amount equal to 1 percent of the
total disbursements made from the fund during the immediately
preceding fiscal year to be used as a revolving fund where payment of
compensation earned, traveling expense advances, payments under
Sections 1786 and 1788, the fees, commissions and expenses authorized
to be charged in connection with the levy of writs of attachment or
execution under Article 7 (commencing with Section 26720) of Chapter
2 of Part 3 of Division 2 of Title 3 of the Government Code, or other
cash payments are necessary. At the close of each fiscal year or at
any other time, upon the demand of the Department of Finance, the
money so drawn shall be accounted for and substantiated by vouchers
and itemized statements submitted to and audited by the Controller.




1560.  All money in the Unemployment Administration Fund, in excess
of current requirements, and not otherwise invested, may be deposited
by the State Treasurer in banks and savings and loan associations
and otherwise held and invested by him in the same manner as provided
by law in the case of other special funds in the State Treasury, and
under the same rules and regulations that govern the deposit of
other public funds.



1561.  The State Treasurer is liable on his official bond for the
faithful performance of his duties in connection with the
Unemployment Administration Fund. This liability shall exist in
addition to any liability upon any separate bond now existing or
which may be given in the future. All sums recovered on the official
bond for losses sustained by the Unemployment Administration Fund
shall be deposited in that fund.



1562.  This state recognizes its obligations to replace, and pledges
the faith of this state that funds shall be provided in the future,
and applied to the replacement of, any money received from the
federal government under Title 3 of the Social Security Act, any
unencumbered balances in the Unemployment Administration Fund and any
money granted to this state pursuant to the provisions of the
Wagner-Peyser Act, which the Secretary of Labor finds have, because
of any action or contingency, been lost or expended for purposes
other than, or in amounts in excess of, those found necessary by the
Secretary of Labor for the proper administration of this part and
Parts 3 (commencing with Section 3501) and 4 (commencing with Section
4001) of this division. Such money shall be replaced within a
reasonable time by money appropriated by the Legislature from the
general funds of this state to the Unemployment Administration Fund.
The director shall report to the Director of Finance, in the same
manner as is provided generally for the submission of financial
requirements for the ensuing year, and the Governor shall include in
his or her next budget report to the Legislature, the amount required
for such replacement.