Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 642(a)-1 - Student Employed by School, College, or University(a) For purposes of Section 642 of the code, "school, college, or university" shall be taken in the commonly or generally accepted sense. The amount of remuneration for the service, the type of character or the service, and the place where service is performed are immaterial, except as provided in subdivision (c) of this section. The statutory tests under Section 642 of the code are whether the organization is a school, college, or university and whether the employee is a student who is enrolled and is regularly attending classes at the institution employing him.(b) A student is "regularly attending classes" when he meets the minimum attendance requirement for his course of study established by the school, college, or university. For purposes of this section, attendance is the act of being present at the established place of meeting. A student who takes correspondence or extension courses is not "regularly attending classes."(c) An employee who performs service for the school, college, or university as an incident to, and for the purpose of pursuing a course of study at such school, college, or university has the status of a student for the purpose of this section. If the course of study is incidental to the employment, the exemption shall not apply.Cal. Code Regs. Tit. 22, § 642(a)-1
1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 642, Unemployment Insurance Code.
1. New section filed 6-8-72; effective thirtieth day thereafter (Register 72, No. 24).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).