CALIFORNIA STATUTES AND CODES
SECTIONS 125-144
UNEMPLOYMENT INSURANCE CODE
SECTION 125-144
125. Except where the context otherwise clearly indicates, the
definitions set forth in this article shall govern the construction
of the provisions of this division.
125.3. "American aircraft" means an aircraft registered under the
laws of the United States.
125.4. "American employer" means any of the following:
(a) An individual who is a resident of the United States.
(b) A partnership, if two-thirds or more of the partners are
residents of the United States.
(c) A trust, if all of the trustees are residents of the United
States.
(d) A corporation organized under the laws of the United States or
of any state.
(e) A limited liability company organized under the laws of the
United States or of any state.
(f) Any Indian tribe as described by subsection (u) of Section
3306 of Title 26 of the United States Code.
125.5. "American vessel" means any vessel documented or numbered
under the laws of the United States, and includes any vessel which is
neither documented or numbered under the laws of the United States
nor documented under the laws of any foreign country, if its crew is
employed solely by one or more citizens or residents of the United
States or corporations organized under the laws of the United States
or of any state.
126. "Appeals Board" means the California Unemployment Insurance
Appeals Board.
127. "Authorized regulations" means regulations promulgated
pursuant to the provisions of Chapter 3.5 (commencing with Section
11340) of Part 1 of Division 3 of Title 2 of the Government Code, as
modified by the provisions of this division, and "regulation"
includes the amendment or repeal of a regulation.
128. "Benefits" means the money payments payable to an individual,
pursuant to this division, with respect to his unemployment and
includes unemployment compensation benefits, federal-state extended
benefits, or extended duration benefits, or disability benefits, or
all of them.
129. "Calendar quarter" means the period of three consecutive
calendar months ending on March 31st, June 30th, September 30th, or
December 31st, or the equivalent thereof as may be prescribed by
authorized regulations.
130. "Contingent fund" means the Department of Employment
Development Contingent Fund.
130.5. "Benefit Audit Fund" means the Employment Development
Department Benefit Audit Fund.
131. "Contributions" means the money payments to the Unemployment
Fund, Employment Training Fund, or Unemployment Compensation
Disability Fund which are required by this division.
133. Except as otherwise provided, "department" means the
Employment Development Department, which also may be referred to as
the Department of Employment Development.
133.5. "Department of Benefit Payments" or "State Department of
Benefit Payments" shall be construed to refer to and mean the
Employment Development Department.
134. Except as otherwise provided, "director" means the Director of
Employment Development.
134.1. "Director of Benefit Payments" shall be construed to refer
to and mean Director of Employment Development.
134.5. "Disability fund" means the "Unemployment Compensation
Disability Fund."
135. (a) "Employing unit" means any individual or type of
organization that has in its employ one or more individuals
performing services for it within this state, and includes but is not
limited to, the following individuals and organizations:
(1) Any individual or type of organization or public entity that
elects coverage pursuant to any provision of this division.
(2) Any joint venture, partnership, association, trust, estate,
joint stock company, insurance company, corporation whether domestic
or foreign, limited liability company, whether domestic or foreign,
community chest, fund, or foundation.
(3) Any public entity. As used in this section, "public entity"
means the State of California (including the Trustees of the
California State University), any instrumentality of this state
(including the Regents of the University of California), any
political subdivision of this state or any of its instrumentalities,
a county, city, district (including the governing board of any school
district or community college district, any county board of
education, any county superintendent of schools, or any personnel
commission of a school district or community college district that
has a merit system pursuant to any provision of the Education Code),
entities receiving state money to conduct county fairs and
agricultural fairs pursuant to Sections 25905 and 25906 of the
Government Code and that perform no other functions, any public
authority, public agency, or public corporation of this state, any
instrumentality of more than one of the foregoing, and any
instrumentality of any of the foregoing and one or more other states
or political subdivisions.
(4) Any instrumentality of the United States required to make
payments under this division.
(5) The receiver, trustee in bankruptcy, trustee or successor
thereof, and the legal representative of a deceased person.
(6) Any Indian tribe as described by subsection (u) of Section
3306 of Title 26 of the United States Code.
(b) All individuals performing services within this state for any
employing unit that maintains two or more separate establishments
within this state shall be deemed to be employed by a single
employing unit for all the purposes of this division. This
subdivision does not apply to any Indian tribe (as described by
subsection (u) of Section 3306 of Title 26 of the United States Code)
and the subdivisions, subsidiaries, or other business enterprises
wholly owned by the Indian tribe if the tribe chooses to treat those
subdivisions, subsidiaries, or other business enterprises as separate
business entities for the purposes of Section 803.
135.1. (a) A new employing unit shall not be created when there is
an acquisition or change in the form or organization of an existing
business enterprise, or severable portion thereof, and there is a
continuity of control of the business enterprise.
(b) Control of a business enterprise may occur by means of
ownership of the organization conducting the business enterprise,
ownership of assets necessary to conduct the business enterprise,
security arrangements or lease arrangements covering assets necessary
to conduct the business enterprise, or a contract when the
ownership, stated arrangements or contract provide for or allow
direction of the internal affairs or conduct of the business
enterprise.
(c) A continuity of control will exist if one or more persons,
entities, or other organizations controlling the business enterprise
remains in control of the business enterprise after an acquisition or
change in form. Evidence of continuity of control shall include, but
not be limited to, changes of an individual proprietorship to a
corporation, partnership, limited liability company, association, or
estate; a partnership to an individual proprietorship, corporation,
limited liability company, association, estate, or the addition,
deletion, or change of partners; a limited liability company to an
individual proprietorship, partnership, corporation, association,
estate, or to another limited liability company; a corporation to an
individual proprietorship partnership, limited liability company,
association, estate, or to another corporation or from any form to
another form.
(d) An employing unit described in subdivision (a) shall continue
to be the same employer for the purposes of this code as before the
acquisition or change in form.
(e) This section shall not modify the provisions of Article 2
(commencing with Section 1731) of Chapter 7.
(f) This section shall be subject to subdivision (e) of Section
982 and subdivision (d) of Section 1127.5.
135.2. (a) If two or more business enterprises are united by
factors of control, operation, and use, the director may determine
that the business enterprises are one employing unit.
(1) Control of a business enterprise shall include, but not be
limited to, ownership of a majority interest in an organization,
ownership of the assets used to conduct the business enterprise of
the organization, security arrangements or lease arrangements
regarding the assets used to conduct the business enterprise of the
organization, or contract when the ownership, stated arrangements, or
contract provide for or allow operation of the business enterprise.
(2) Operation of the business enterprise, includes, but is not
limited to, management, personnel policies, operating procedures,
pricing, collections, and financing of the business enterprise.
(3) Control of two or more business enterprises shall be united if
the majority interest in, or control of, each organization is in one
individual, entity, association, or other organization.
(4) Unity of operation is evidenced by central financing,
accounting, and management of each business enterprise which
includes, but is not limited to, common management, personnel
policies, operating procedures, pricing, collections, and financing.
(5) The use of two or more business enterprises shall be united if
they share a general system of operation and the enterprises are
organized for common purposes, and each is coordinated with, or is a
part of, the entire operation.
(b) This section shall be subject to subdivision (e) of Section
982 and subdivision (d) of Section 1127.5.
136. "Federal Unemployment Tax Act" means Chapter 23 of Subtitle C
of the Internal Revenue Code of 1954, or the corresponding provisions
of any other federal act into which such provisions may hereafter be
incorporated.
137. "Public employment office" means a free public employment
office or branch thereof operated by this State or maintained as a
part of a state-controlled system of public employment offices.
139. "State" includes the Commonwealth of Puerto Rico, the Virgin
Islands, and the District of Columbia, as well as each of the states
of the United States.
140. "Unemployment compensation benefits" refers to benefits
payable under Part 1 of this division.
140.5. "Unemployment compensation disability benefits" or
"disability benefits" refers to money payments payable under Part 2
(commencing with Section 2601) to either of the following:
(a) An eligible unemployed individual with respect to his or her
wage losses due to unemployment as a result of illness or other
disability, resulting in that individual being unavailable or unable
to work.
(b) An eligible individual with respect to his or her wage losses
who is unable to work due to caring for a seriously ill or injured
family member or bonding with a minor child within one year of the
birth or placement of the child in connection with foster care or
adoption.
141. "Unemployment insurance" wherever it appears in this division
means "unemployment compensation."
142. "Unemployment Trust Fund" means the Unemployment Trust Fund
established and maintained pursuant to Section 904 of the Federal
Social Security Act as amended.
142.5. "United States" includes the states, the District of
Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. An
individual who is a citizen of the Commonwealth of Puerto Rico or
the Virgin Islands (but not otherwise a citizen of the United States)
shall be considered as a citizen of the United States.
143. "Week" means a period of seven consecutive days as prescribed
by authorized regulation. Such regulation may prescribe that a week
shall be deemed to be "in," "within," or "during" that benefit year
which includes the greater part of such week.
144. "Worker contributions," "contributions by workers," "employee
contributions," or "contributions by employees" mean contributions to
the Disability Fund.