Statutes, codes, and regulations
California Code Of Regulations
Title 22 - Social SecurityDivision 1 - Employment Development DepartmentSubdivision 1 - Director of Employment DevelopmentDivision 1 - Unemployment and Disability CompensationPart 1 - Unemployment CompensationChapter 3 - SCOPE OR COVERAGE
Article 2 - EXCLUDED SERVICES
Section 641-1 - Remuneration of Less Than $50 in Employ of Organization Exempt from Federal Income Tax

Cal. Code Regs. tit. 22 § 641-1

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Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Section 641-1 - Remuneration of Less Than $50 in Employ of Organization Exempt from Federal Income Tax

For the purpose of determining the status of service under Section 641 of the code, remuneration whenever paid shall be allocated to the periods of service to which it relates. For example, if payment of remuneration is made for service performed in two or more calendar quarters, the lump sum remuneration shall be allocated to the periods of service to which it relates. If the total remuneration allocated and attributable to service performed during a particular calendar quarter does not exceed $49.99, the service for that calendar quarter is exempt. If the total remuneration allocated and attributable to service performed during a particular calendar quarter exceeds $49.99, the service for that calendar quarter is not exempt.

Cal. Code Regs. Tit. 22, § 641-1

1. New section filed 11-20-67; designated effective 11-30-67 (Register 67, No. 47).

Note: Authority cited: Secs. 305 and 306, Unemployment Insurance Code. Reference: Sec. 641, Unemployment Ins. Code.

1. New section filed 11-20-67; designated effective 11-30-67 (Register 67, No. 47).