Section 986-2 - Statement of Employee Deductions(a) All employers subject to the provisions of the code shall furnish to each of their employees a periodic written statement in a form suitable for retention by the employee, covering all wages paid by him to the employee and all deductions therefrom made in accordance with the requirements of the code. Each statement shall cover a calendar year, or one, two, three, or four calendar quarters, whether or not within the same calendar year, and shall show the name of the employer, the name of the employee, the period covered by the statement, the total amount of wages paid within such period and the amount of the contributions which have been withheld. Such statement shall be furnished to the employee not later than the last day of the second calendar month following the period covered by the statement, except that if the employee leaves the employ of the employer, the final statement shall be furnished on the day on which the last payment of wages is made to the employee.(b) The employer may, at his option, furnish such a statement to any employee at the time of each payment of wages to the employee during any calendar quarter in lieu of the statement covering such quarter and in such case, the statement may show the date of payment of the wages, in lieu of the period covered by the statement.Cal. Code Regs. Tit. 22, § 986-2
1. New 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 986, Unemployment Insurance Code.
1. New NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).