Article 1. Definitions of California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 1.
The definitions set forth in this article are applicable to
this chapter only.
"Computation date" means the close of business on June 30th,
of each calendar year for the purpose of establishing contribution
rates for the next succeeding calendar year.
"Rating period" means the full calendar year next succeeding
any computation date.
"Net balance of reserve" means the excess, if any, of credits
required to be made to any employer's account over the charges
against that account as of any computation date.
"Average base pay roll" means the quotient obtained by
dividing by three the total amount of taxable wages paid by an
employer during the most recent period of three consecutive calendar
years immediately preceding the computation date.
"Contributions paid on his own behalf" means:
(a) All contributions paid under this part to the Unemployment
Fund on behalf of an employer with respect to wages paid by him on or
before the computation date for any rating period, which have been
paid on or before the end of the calendar month next succeeding such
(b) Any additional amount of contributions paid under this part to
the Unemployment Fund on behalf of an employer with respect to wages
paid by him on or before the computation date for any rating period,
which have been assessed pursuant to Section 1036 and have been paid
before the delinquent date for the calendar quarter in which he is
given notice of the assessment pursuant to Section 1036.
(c) Any additional contributions paid pursuant to Section 976.5.