Unemployment Insurance Code - UIC
DIVISION 6. WITHHOLDING TAX ON WAGES [13000 - 13101]
( Division 6 added by Stats. 1980, Ch. 1007, Sec. 64. ) CHAPTER 1. General Provisions [13000 - 13019]
( Chapter 1 added by Stats. 1980, Ch. 1007, Sec. 64. ) 13004.
“Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services performed within this state and includes an officer, employee, or elected official of the United States, a state, territory, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing. “Employee” also includes an officer of a corporation.
Whether an individual provides equipment in the performance of services for remuneration shall not be considered in a determination of whether that individual is an employee.
(Amended by Stats. 1986, Ch. 847, Sec. 15.)