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2024 California Code
Unemployment Insurance Code - UIC
DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION
PART 1 - UNEMPLOYMENT COMPENSATION
CHAPTER 3 - Scope or Coverage
ARTICLE 2 - Excluded Services
Section 637.
Universal Citation:
CA Unemp Ins Code § 637 (2024)
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637. “Employment” does not include service performed by any of the following:
(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.
(Amended by Stats. 1989, Ch. 798, Sec. 1. Effective September 26, 1989.)
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