Unemployment Insurance Code section 1096

Where a number of workers are normally employed in employment in the course of a year by several employers, such employers, with the approval of the director, may appoint an agent. The agent may maintain records and prepare and file returns and reports required under this division with respect to such workers, including returns and reports of wages paid to the workers, and may pay the employers’ and workers’ contributions levied under this division with respect to wages paid to such workers and perform such other acts on behalf of such employers as the director may authorize all in the same manner as though the agent were the employer of the workers.

Source: Section 1096, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=1096.­ (updated Jan. 1, 1953; accessed Oct. 20, 2025).

Green check means up to date. Up to date

Verified:
Oct. 20, 2025

§ 1096's source at ca​.gov