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Cal. Unemp. Ins. Code § 926

“Wages,” the Basis of the Contribution

Amended by Stats. 1971, Ch. 1107.

Except as otherwise provided in this article “wages” means all remuneration payable to an employee for personal services, whether by private agreement or consent or by force of statute, including commissions and bonuses, and the reasonable cash value of all remuneration payable to an employee in any medium other than cash.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.