Section 13009.5 Of Chapter 1. General Provisions From California Unemployment Insurance Code >> Division 6. >> Chapter 1.
13009.5
. (a) For purposes of the report required by subdivision (a)
of Section 1088 and the statement required by Section 13050, "wages
subject to personal income tax" means all of the following:
(1) Remuneration defined as wages by Section 13009, except that in
the case of tips received by an employee in the course of his or her
employment, the amounts shall include only those tips included in
statements furnished to the employer, pursuant to Section 13055.
(2) Remuneration described in subdivisions (a), (b), (f), and (l)
of Section 13009, to the extent included in gross income.
(3) Payments made by a third party for sick pay as specified in
Section 931.5.
(A) Any employer who receives a report of wages from a third-party
payer as provided for in subdivisions (a) and (b) of Section 931.5
shall report those wages to the department as required under
paragraph (2) of subdivision (a) of Section 1088.
(B) Any third-party payer described in Section 931.5 who fails to
report wages to an employer as provided for in that section shall
report those wages to the department as required under paragraph (2)
of subdivision (a) of Section 1088.
(b) (1) A person or entity shall not be required to register with
the Employment Development Department solely for the purpose of
reporting wages subject to personal income tax pursuant to Section
1088 unless that registration is otherwise required by this code.
(2) A person or entity shall not be required to withhold any tax
under Section 13020 for wages, as defined by this section, unless
that person or entity is required to withhold tax for those wages as
defined by Section 13009.