Section 926.5 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.
926.5
. "Wages" also means all remuneration payable for personal
services, as specified in Section 926, when the legal obligation for
the payment of such wages is assumed by an employer specified in
Section 678, and the first or prior employer for whom the personal
services were originally performed is relieved of the legal
obligation for the payment of such remuneration.