Cal. Unemployment Insurance Code § 637
Cal. Unemployment Insurance Code § 637
California · California Unemployment Insurance Code · Status: effective · Effective 1989-09-26
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- Citation
- Cal. Unemployment Insurance Code § 637, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/930100
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Full text
“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.
(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.