Unemployment Insurance Code section 675


“Employer” means any employing unit, which for some portion of a day, has within the current calendar year or had within the preceding calendar year in employment one or more employees and pays wages for employment in excess of one hundred dollars ($100) during any calendar quarter.

Source: Section 675, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=675.­ (updated Jan. 1, 1971; accessed Jun. 16, 2025).

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§ 675’s source at ca​.gov