Unemp. Ins. Code, § 4004

(a) The department shall establish, for each eligible individual who files an application therefor, an extended compensation account with respect to the individual’s benefit year. The amount established in that account, subject to subdivision (b) of this section, shall be not less than whichever of the following is the least:

(1) Fifty percent of the total amount of regular compensation payable to the individual during that benefit year under this division.

(2) Thirteen times the individual’s average weekly benefit amount.

(3) Thirty-nine times the individual’s average weekly benefit amount, reduced by the regular compensation paid to them during that benefit year under this division.

(b) The amount determined under subdivision (a) of this section shall be reduced by the aggregate amount of additional compensation paid to the individual under Part 3 (commencing with Section 3501) of this division for prior weeks of unemployment in a benefit year that did not begin in an extended benefit period.

(c) For purposes of subdivision (a) of this section, an individual’s weekly benefit amount for a week is the amount of regular compensation under Part 1 (commencing with Section 100) of this division payable to such individual for such week of total unemployment.

(d) With respect to weeks beginning in a high unemployment period, subdivision (a) shall be applied in accordance with the following percentages:

(1) In paragraph (1) of subdivision (a), 80 percent shall be substituted for 50 percent.

(2) In paragraph (2) of subdivision (a), 20 times shall be substituted for 13 times.

(3) In paragraph (3) of subdivision (a), 46 times shall be substituted for 39 times.

(e) For purposes of subdivision (d), “high unemployment period” means either of the following:

(1) A period during which an extended benefit period would be in effect if subparagraph (A) of paragraph (3) of subdivision (c) of Section 4003 were applied by substituting 8 percent for 6.5 percent.

(2) A period during which an extended benefit period would be in effect if subparagraph (A) of paragraph (4) of subdivision (c) of Section 4003 were applied by substituting 8 percent for 6.5 percent.

(f) If subdivision (h) of Section 4003 is applicable, for purposes of subdivision (d), “high unemployment period” means a period during which an extended benefit period would be in effect if subparagraph (C) of paragraph (1) of subdivision (h) of Section 4003 was applied by substituting 8 percent for 6.5 percent.