§ 7512.10
33 words·~1 min read·
/ca/business-and-professions-code/7512-10·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this chapter, “employer” means a person who employs an individual for wages or salary, lists the individual on the employer’s payroll records, and withholds all legally required deductions and contributions.