Unemp. Ins. Code, § 1027.5 · Article 4. Reserve Accounts
Unemp. Ins. Code, § 1027.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
On the computation date each year, the amount each employer’s net balance of reserve is more negative than 21 percent of the employer’s average base payroll shall be canceled from his or her reserve balance.
The amendment made to this section by Chapter 1296 of the Statutes of 1984 shall be deemed to have become operative on June 30, 1984, and the amendment shall be given retroactive effect to that date.
Notes and commentary — not statutory text
History
Amended by Stats. 1985, Ch. 448, Sec. 2. Effective July 31, 1985.
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=1027.5.
- Text hash
- sha256 83c1488ac8d89797f1c88ad840fdc369c3de573503143d741c4ac135445c698d
- Composed by
- 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
Cited by 1 provision
Provisions in this library whose text cites Unemp. Ins. Code, § 1027.5. Each shows the citation as that text prints it.
Unemployment Insurance Code
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