Unemp. Ins. Code, § 1342.1 · Article 3. Filing, Determination, and Payment of Unemployment Compensation Benefit Claims
Unemp. Ins. Code, § 1342.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 1996, Ch. 1124, Sec. 6. Effective September 30, 1996.
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=1342.1.
- Text hash
- sha256 f13f7faa77b50f6b38b35b24fff694abecc3f39b35789d172feb6958f39501ea
- 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
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Unemployment Insurance Code
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