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California Code, Unemployment Insurance Code - UIC § 637

Current as of January 01, 2025 | Updated by Findlaw Staff

“Employment” does not include service performed by any of the following:

(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act  1.

(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.

(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.

1 26 U.S.C.A. § 3301 et seq.
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Cite this article: FindLaw.com - California Code, Unemployment Insurance Code - UIC § 637 - last updated January 01, 2025 | https://codes.findlaw.com/ca/unemployment-insurance-code/uic-sect-637/

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