Cal. Code Regs. tit. 22 § 1036-2

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 1036-2 - Correction of Duplicate Accounts

If an employer has reported wages and paid contributions under two or more accounts with separate contribution rates, the department shall combine the accounts, compute the corrected contribution rate, and give notice of the correction to the employer, pursuant to Section 1036 of the code, prior to the expiration of the rating period to which the corrected contribution rate applies. The contribution rates for rating periods which have expired are final. If contributions are due with respect to additional unreported wages for rating periods which have expired, the contributions shall be paid at the rate applicable to the expired rating period. No refund, credit, or assessment with respect to wages previously reported for the expired rating periods shall be based solely on the employer's use of two or more accounts with separate contribution rates.

Cal. Code Regs. Tit. 22, § 1036-2

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).
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 1036, Unemployment Insurance Code.

1. New section filed 8-5-60; designated effective 8-15-60 (Register 60, No. 17).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).