Section 1088.6 Of Article 6. Records, Reports And Contribution Payments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 6.
1088.6
. Each employer, pursuant to authorized regulations, shall
furnish a written statement to the worker showing the excess of the
worker contributions required with respect to wages included in
Section 927 and subdivision (n) of Section 13009 over the worker
contributions withheld pursuant to Sections 984 and 13020, and shall
file a copy of this statement with the director. If the employer
fails to furnish the statement, as required by this section and
authorized regulations, he or she shall be liable for the excess of
the worker contributions.