California § 938.4. 938.4. (Added by Stats. 2011, Ch. 17, Sec. 4.)

California Statutes

§ 938.4. — 938.4. (Added by Stats. 2011, Ch. 17, Sec. 4.)

California § 938.4.

JurisdictionCalifornia

Code UICUnemployment Insurance Code - UIC

Div. 1.DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION

Part 1.PART 1. UNEMPLOYMENT COMPENSATION

Ch. 4.CHAPTER 4. Contributions and Reports

Art. 2.ARTICLE 2. “Wages,” the Basis of the Contribution

This text of California § 938.4. (938.4. (Added by Stats. 2011, Ch. 17, Sec. 4.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Unemployment Insurance Code - UIC Code § 938.4. (2026).

Text

“Wages” does not include any payment made, or benefit furnished to, or for the benefit of, an employee under Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).

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