Section 1112.1.
Cal. Unemployment Insurance Code - UIC § 1112.1.
in effect(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).
References
referencesCal. Unemployment Insurance Code - UIC § 1088.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026