Unemp. Ins. Code, § 938.3 · Article 2. “Wages,” the Basis of the Contribution
Unemp. Ins. Code, § 938.3
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee, for any of the following:
(a) An educational assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 127 of the Internal Revenue Code.
(b) A dependent care assistance program if, at the time of payment or the furnishing, it is reasonable to believe that the employee will be able to exclude the payment or benefit from income under Section 129 of the Internal Revenue Code.
(c) Any benefit provided to or on behalf of an employee if at the time the benefit is provided it is reasonable to believe that the employee will be able to exclude the benefit from income under Section 74(c), 117, or 132 of the Internal Revenue Code.
(d) Any benefit under a cafeteria plan, as described in Section 125 of the Internal Revenue Code, if the benefit is excludable from wages pursuant to any other provision of this article, except Section 930.
Notes and commentary — not statutory text
History
Amended by Stats. 1988, Ch. 647, Sec. 3.
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=938.3.
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Unemployment Insurance Code
Cited by 3 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 938.3. 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
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