Unemp. Ins. Code, § 927 · Article 2. “Wages,” the Basis of the Contribution

Unemp. Ins. Code, § 927

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“Wages” also means all tips which are received while performing services which constitute employment and included in a written statement furnished to the employer pursuant to Section 6053(a) of the Internal Revenue Code.

The changes in law made in this section by Chapter 1461 of the Statutes of 1985 shall apply with respect to wages earned on and after January 1, 1986, in conformity with the provisions of federal law.

Notes and commentary — not statutory text

History

Amended by Stats. 1986, Ch. 4, Sec. 1. Effective February 5, 1986.

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&sectionNum=927.
Text hash: sha256 bbe7c69ad0b101df072344c9a9415a79f30180b0f6b65c5777a733ea6394b81c
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 2 provisions

Provisions in this library whose text cites Unemp. Ins. Code, § 927. Each shows the citation as that text prints it.

Unemployment Insurance Code

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