Section 675 Of Article 3. Subject Employers From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 3.
675
. "Employer" means any employing unit, which for some portion of
a day, has within the current calendar year or had within the
preceding calendar year in employment one or more employees and pays
wages for employment in excess of one hundred dollars ($100) during
any calendar quarter.