Cal. Code Regs. Tit. 22, §§ 4370-1
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Every employer required to deduct and withhold the tax under Section 13020 of the code from the wages of an employee is liable for the payment of such tax whether or not it is collected from the employee by the employer. If the employer deducts less than the correct amount of tax, or fails to deduct any part of the tax, he or she is nevertheless liable for the correct amount of the tax.
Cal. Code Regs. Tit. 22, §§ 4370-1
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 13070, Unemployment Insurance Code.