§ 637
99 words·~1 min read·
/ca/unemployment-insurance-code/637A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Employment” does not include service performed by any of the following:
(a)The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b)The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c)An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.