Unemployment Insurance Code section 676

“Employer” also means any employing unit, for which services are performed that are included in “employment” solely for the purposes of Part 2 (commencing with Section 2601) of this division, which for some portion of a day, has within the current calendar year or had within the preceding calendar year one or more employees performing such services, and pays wages for such service in excess of one hundred dollars ($100) during any calendar quarter.

Source: Section 676, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=676.­ (updated Jan. 1, 1971; accessed Jun. 16, 2025).

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§ 676’s source at ca​.gov