Section 931-1 - Wages -Employers' Plans Providing for Payments to Employees on Account of Sickness, Accident Disability, Medical or Hospitalization Expense in Connection with Sickness or Accident Disability, or Death(a) A plan or system established by an employer may provide for any one or more of the benefits specified by Section 931 of the code. Payments for any such benefits under a plan or system established by an employer solely for the benefit of the dependents of his employees are not excluded from "wages" under Section 931 of the code.(b) A plan or system established by an employer for payment of benefits pursuant to Section 931 of the code shall: (1) Provide that payment shall be made under conditions designated in the plan.(2) Specify the amount of the payment or the formula by which the amount of payment is computed, and the duration of benefits.(3) Specify the standards to be used in determining the eligibility of the beneficiary, such as length of service, salary, classification or occupation of an employee, and such other standards as the employer may establish to determine the eligibility of dependents of an employee.(c) The employer shall inform employees affected by a plan or system under Section 931 of the code of the terms and conditions of the plan or system.(d) Payments to an employee or his dependents under a plan or system established by an employer to provide for any of the benefits specified by Section 931 of the code are not excluded from "wages" under such section if such payments are made pursuant to a provision of the plan or system whereby the employee has: (1) The option to receive any part of the payment made for benefits, or if such benefits are insured, any part of the premium (or contributions to premiums) paid by the employer.(2) The right to assign such benefits.(3) The right to receive a cash consideration either upon his withdrawal from the plan or system providing for such benefits or upon termination of such plan or system or policy of insurance, or upon termination of his employment with the employer.(e) Dependents of an employee include the employee's husband or wife, children, and any other members of the employee's immediate family.(f) If a plan or system otherwise meets the requirements of Section 931 of the code, amounts paid into such plan or system by the employer to provide for the specified benefits are not "wages," even though some payments made from the plan or system may not be excluded from "wages" as described in subdivision (d) of this section.(g) It is immaterial for purposes of this section whether the amount or possibility of the benefit payments is taken into consideration in fixing the amount of an employee's remuneration or whether such payments are required, expressly or impliedly, by the contract of service.Cal. Code Regs. Tit. 22, § 931-1
1. New Section filed 4-3-73; effective thirtieth day thereafter (Register 73, No. 15).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
3. Change without regulatory effect amending heading and repealing cross-reference filed 8-26-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 35). Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 931, Unemployment Insurance Code.
1. New Section filed 4-3-73; effective thirtieth day thereafter (Register 73, No. 15).
2. Amendment of Note filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
3. Change without regulatory effect amending heading and repealing cross-reference filed 8-26-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 35).