Employer contributions to the Unemployment Fund shall accrue and become payable by every employer, except an employer as defined by Section 676, for each calendar year with respect to wages paid for employment. The contributions are due and shall be paid to the department for the Unemployment Fund by each employer in accordance with this division and shall not be deducted in whole or in part from the wages of individuals in his employ.
Cal. Unemp. Ins. Code § 976
Contribution Rates
Applied in 9 court decisions — leading case 59 Cal. 4th 772 - People Ex Rel. Harris v. Pac Anchor Transportation, Inc. (2014)
Most recently applied in Cotter v. Lyft, Inc. (March 2015)
Amended by Stats. 1973, Ch. 394.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.