California Unemployment Insurance Code

§ 928.5

UIC § 928.5 Effective Oct 3, 1997Div. 1 · Part 1 · Ch. 4 · Art. 2

Statute text

“Wages” also includes all of the following:

(a)Any employer contributions under a qualified cash or deferred arrangement, as defined by Section 401(k) of the Internal Revenue Code, to the extent the amount is excluded from the gross income of the employee under Section 402(e)(3) of the Internal Revenue Code.

(b)Any amount treated as an employer contribution under a state pickup plan as defined by Section 414(h)(2) of the Internal Revenue Code, only if the payments are made pursuant to a salary reduction arrangement.

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Legislative history

Amended by Stats. 1997, Ch. 611, Sec. 107. Effective October 3, 1997.