Section 676 Of Article 3. Subject Employers From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 3.
676
. "Employer" also means any employing unit, for which services
are performed that are included in "employment" solely for the
purposes of Part 2 (commencing with Section 2601) of this division,
which for some portion of a day, has within the current calendar year
or had within the preceding calendar year one or more employees
performing such services, and pays wages for such service in excess
of one hundred dollars ($100) during any calendar quarter.