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Cal. Unemployment Insurance Code § 1112.1

Cal. Unemployment Insurance Code § 1112.1

California · California Unemployment Insurance Code · Status: effective · Effective 2016-01-01

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Cal. Unemployment Insurance Code § 1112.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/930303
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(a) An employer who is required to file a quarterly return electronically pursuant to Section 1088 and without good cause fails to file a quarterly return electronically shall pay a penalty of fifty dollars ($50), in addition to any other penalties imposed by this code. (b) Notwithstanding subdivision (a), on and after January 1, 2017, and before January 1, 2019, an employer required to file a quarterly return electronically who files a quarterly return within the time required by means that are not electronic shall not be subject to the penalty described in subdivision (a).