Unemployment Insurance Code section 905

“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.

Source: Section 905, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=905. (updated Jan. 1, 1953; accessed Jul. 27, 2026).

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Up to date

Verified:
Jul. 27, 2026

§ 905's source at ca.gov

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Location: https://california.public.law/codes/unemployment_insurance_code_section_905

Original Source: Section 905, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=905. (last accessed May 12, 2025).