Unemp. Ins. Code, § 977.5 · Article 3. Contribution Rates
Unemp. Ins. Code, § 977.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.6 percent of the wages (as defined by Section 940) in employment, subject to this part, paid during the 12-month period ending on the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at an emergency solvency surcharge rate. The emergency solvency surcharge rate shall be 1.15 times the rate the employer would have paid in Schedule F of subdivision (a) of Section 977, rounded to the nearest one-tenth of 1 percent.
Notes and commentary — not statutory text
History
Amended by Stats. 1992, Ch. 446, Sec. 3. Effective January 1, 1993.
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=977.5.
- Text hash
- sha256 ef2606c05c38dac5f4d1be3837be80ab14dec3d290a834031c047b5dc8e0c432
- 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
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 8 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 977.5. Each shows the citation as that text prints it.
Unemployment Insurance Code
- Unemp. Ins. Code, § 940Printed as Sections 977 and 977.5
- Unemp. Ins. Code, § 976.5Printed as Section 977.5
- Unemp. Ins. Code, § 976.6Printed as Sections 977 and 977.5
- Unemp. Ins. Code, § 979Printed as Section 977.5 | Sections 977 and 977.5 | Sections 977, 977.5
- Unemp. Ins. Code, § 980Printed as Sections 977 and 977.5
- Unemp. Ins. Code, § 980.5Printed as Sections 977 and 977.5
- Unemp. Ins. Code, § 981Printed as Sections 977 and 977.5
- Unemp. Ins. Code, § 982Printed as Sections 977 and 977.5
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.