Unemp. Ins. Code, § 1026.2 · Article 4. Reserve Accounts
Unemp. Ins. Code, § 1026.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to respond to the COVID-19 pandemic, unemployment compensation benefits paid to an unemployed individual shall not be charged against the reserve account of a tax-rated employer, unless the employer or an agent of the employer was at fault as set forth in Section 1026.1.
(b) This section shall become inoperative on January 1, 2021, unless the director determines that noncharging provisions are otherwise extended by federal law.
Notes and commentary — not statutory text
History
Added by Stats. 2020, Ch. 22, Sec. 1. (AB 103) Effective June 29, 2020. Conditionally inoperative on January 1, 2021, by it own provisions.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=1026.2.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Unemployment Insurance Code
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