ARTICLE 1. Definitions [901. - 906.]

Cal. Unemployment Insurance Code - UIC 1.
in effect

Cal. Unemployment Insurance Code - UIC § 902. Section 902.

“Computation date” means the close of business on June 30th, of each calendar year for the purpose of establishing contribution rates for the next succeeding calendar year.

Cal. Unemployment Insurance Code - UIC § 904. Section 904.

“Net balance of reserve” means the excess, if any, of credits required to be made to any employer’s account over the charges against that account as of any computation date.

Cal. Unemployment Insurance Code - UIC § 905. Section 905.

“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.

Cal. Unemployment Insurance Code - UIC § 906. Section 906.

“Contributions paid on his own behalf” means: (a) All contributions paid under this part to the Unemployment Fund on behalf of an employer with respect to wages paid by him on or before the computation date for any rating period, which have been paid on or before the end of the calendar month next succeeding such computation date. (b) Any additional amount of contributions paid under this part to the Unemployment Fund on behalf of an employer with respect to wages paid by him on or before the computation date for any rating period, which have been assessed pursuant to Section 1036 and have been paid before the delinquent date for the calendar quarter in which he is given notice of the assessment pursuant to Section 1036. (c) Any additional contributions paid pursuant to Section 976.5.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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