Statutes, codes, and regulations
California Code Of Regulations
Title 22 - Social SecurityDivision 1 - Employment Development DepartmentSubdivision 1 - Director of Employment DevelopmentDivision 1 - Unemployment and Disability CompensationPart 1 - Unemployment CompensationChapter 4 - CONTRIBUTIONS AND REPORTS
Article 6 - RECORDS, REPORTS AND CONTRIBUTION PAYMENTS
Section 1085-5 - Burden of Proof

Cal. Code Regs. tit. 22 § 1085-5

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Current through Register 2024 Notice Reg. No. 24, June 14, 2024
Section 1085-5 - Burden of Proof

The burden of proof shall rest with an employing unit which employs any individual during any calendar year but which considers itself not an employer subject to the code to establish that it is not an employer subject to the code by proper records, including a record of the identity of the employees, number of employees employed during each week, and the particular days of each week on which services have been performed.

Cal. Code Regs. Tit. 22, § 1085-5

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 1085, Unemployment Insurance Code.

1. New NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).