Unemployment Insurance Code section 13004

“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.
Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.

Source: Section 13004, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=13004.­ (updated Jan. 1, 1986; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 13004's source at ca​.gov