Unemp. Ins. Code, § 938 · Article 2. “Wages,” the Basis of the Contribution
Unemp. Ins. Code, § 938
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) “Wages” does not include any payment or series of payments by an employer to an employee or any of his or her dependents which is paid:
(1) Upon or after the termination of an employee’s employment relationship because of death or retirement for disability, and
(2) Under a plan established by the employer which makes provision for his or her employees generally or a class or classes of his or her employees, or for the employees or class or classes of employees and their dependents.
(b) This section shall not apply to any payment or series of payments which would have been paid if the employee’s employment relationship had not been terminated as prescribed by this section.
Notes and commentary — not statutory text
History
Amended by Stats. 1986, Ch. 847, Sec. 10.
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=938.
- Text hash
- sha256 787cef0619dcdb0f339c09cbb8b706ab36d26e71535fb0b44934655b6ba51c45
- 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 3 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 938. Each shows the citation as that text prints it.
Unemployment Insurance Code
- Unemp. Ins. Code, § 930.1Printed as Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, and 938.3
- Unemp. Ins. Code, § 930.5Printed as Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, and 938.3
- Unemp. Ins. Code, § 939Printed as Sections 931, 931.5, 933, 934, 935, 936, 937, 938, 938.1, 938.3, and 938.7
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.