Section 13028.6 Of Chapter 2. Withholding And Payment Of Tax From California Unemployment Insurance Code >> Division 6. >> Chapter 2.
13028.6
. (a) For purposes of this division (and so much of Part 10
(commencing with Section 17001) and Part 10.2 (commencing with
Section 18401) of Division 2 of the Revenue and Taxation Code as
relates to this division), any payment to an individual of sick pay
which does not constitute wages (determined without regard to this
subdivision), if at the time the payment is made a request that such
sick pay be subject to withholding under this division is in effect,
shall be treated as if it were a payment of wages by an employer to
an employee for a payroll period.
(b) For purposes of this subdivision, "sick pay" means any amount
which satisfies both of the following:
(1) Is paid to an employee pursuant to a plan to which the
employer is a party.
(2) Constitutes remuneration or a payment in lieu of remuneration
for any period during which the employee is temporarily absent from
work on account of sickness or personal injuries.
(c) If a payee makes a request that any sick pay be subject to
withholding under this chapter, the amount to be deducted and
withheld under this chapter from any payment to which that request
applies shall be an amount (not less than a minimum amount determined
by the Franchise Tax Board) specified by the payee in that request.
The amount deducted and withheld with respect to a payment which is
greater or less than a full payment shall bear the same relation to
the specified amount as that payment bears to a full payment.
(1) A request that any sick pay be subject to withholding under
this chapter shall satisfy all of the following:
(A) Shall be made by the payee in writing to the person making the
payments and shall contain the social security number of the payee.
(B) Shall specify the amount to be deducted and withheld from each
full payment.
(C) Shall take effect with respect to payments made more than
seven days after the date on which that request is furnished to the
payer, or as the department shall by regulations prescribe. That
request may be changed or terminated by furnishing to the person
making the payments a written statement of change or termination
which shall take effect in the same manner as provided in the
preceding sentence. At the election of the payer, any such request
(or statement of change or revocation) may take effect earlier than
as provided in this subparagraph.
(2) Any sick pay paid pursuant to a collective bargaining
agreement between employee representatives and one or more employers
which contains a provision specifying that this paragraph is to apply
to sick pay paid pursuant to that agreement and contains a provision
for determining the amount to be deducted and withheld from each
payment of that sick pay as follows:
(A) The requirement of paragraph (3) of subdivision (a) that a
request for withholding be in effect shall not apply.
(B) Except as provided in Section 13026, the amounts to be
deducted and withheld under this chapter shall be determined in
accordance with that agreement.
The preceding sentence shall not apply with respect to sick pay
paid pursuant to any agreement to any individual, unless the social
security number of that individual is furnished to the payer and the
payer is furnished with that information as is necessary to determine
whether the payment is pursuant to the agreement and to determine
the amount to be deducted and withheld.