California Code, Unemployment Insurance Code - UIC § 2071

(a) “Employee” does not include any individual employed by his parents, spouse or child or in the domestic service of any person.

(b) “Employer” does not include any employer with less than six persons in his employ. It does include any employer with six or more employees. It also includes the State of California and any political subdivision thereof.

(c) “Employment agency” includes any person undertaking to procure employees or opportunities to work.

(d) “Labor organization” includes any organization that is constituted for the purpose, in whole or in part, of collective bargaining or in dealing with employers concerning grievances, terms or conditions of employment or of other mutual aid or protection in connection with employees.

(e) “Person” includes one or more individuals, partnerships, associations, corporations, limited liability companies, legal representatives, trustees, trustees in bankruptcy or receivers.