§ 13004. — 13004. (Amended by Stats. 1986, Ch. 847, Sec. 15.)

California § 13004.

• Jurisdiction: California
• Code UIC: Unemployment Insurance Code - UIC
• Div. 6.: DIVISION 6. WITHHOLDING TAX ON WAGES
• Ch. 1.: CHAPTER 1. General Provisions

Text

“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.
Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.

Legislative History

Amended by Stats. 1986, Ch. 847, Sec. 15.