Section 682 Of Article 3. Subject Employers From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 3.
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. (a) "Employer" also means any employing unit which employs
individuals to perform domestic service in a private home, local
college club, or local chapter of a college fraternity or sorority
and pays wages in cash of one thousand dollars ($1,000) or more for
such service during any calendar quarter in the calendar year or the
preceding calendar year.
(b) Any employing unit which qualifies as an employer under this
section shall not be treated as an employer with respect to wages
paid for any service other than domestic service specified by this
section unless such employing unit also qualifies as an employer with
respect to such other service under Section 675, 676, 677, or 678.