Unemployment Insurance Code section 13029
(a)
From remuneration for services performed by an employee for his or her employer which (without regard to this section) does not constitute wages, and(b)
From any other type of payment with respect to which the department finds that withholding would be appropriate under the provisions of this division,
Source:
Section 13029, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=13029.
(accessed Apr. 24, 2025).