Unemployment Insurance Code section 938.4

“Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).

Source: Section 938.4, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=938.­4.­ (updated Apr. 7, 2011; accessed Jul. 7, 2025).

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Jul. 7, 2025

§ 938.4's source at ca​.gov