Cal. Code Regs. tit. 22 § 929-3

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 929-3 - Period Allowable for Offset of Expenses Against Wages

If an employee incurs expenses which are allowable exclusions from wages under Section 929-1 or 929-2 of these regulations but does not receive reimbursement from his employer for such expenses, excesses of expenses over wages in any calendar quarter may be offset against wages in subsequent calendar quarters of the same calendar year, but they may not be carried over and offset against wages in any subsequent calendar year. If such expenses exceed wages in the last calendar quarter of a calendar year, or the last calendar quarter in which an employee is employed, the employee's wages for the entire year may be recomputed by deducting the total expenses for the year from the total wages for the year and thereafter the corrected net wages for each calendar quarter may be computed according to the length of employment in each such calendar quarter.

Cal. Code Regs. Tit. 22, § 929-3

1. New section filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
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: Sections 929 and 1088, Unemployment Insurance Code.

1. New section filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).