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2025 California Code
Unemployment Insurance Code - UIC
DIVISION 6 - WITHHOLDING TAX ON WAGES
CHAPTER 1 - General Provisions
Section 13004.
Universal Citation:
CA Unemp Ins Code § 13004 (2025)
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13004. “Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.
Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.
(Amended by Stats. 1986, Ch. 847, Sec. 15.)
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