Section 930.5 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.
930.5
. If an employer during any calendar year acquires
substantially all the property used in a trade or business of another
employer, or used in a separate unit of a trade or business of the
other employer, and immediately after the acquisition employs in his
or her trade or business an individual who immediately prior to the
acquisition was employed in the trade or business of the employer
from whom the property was acquired, then, for the purpose of
determining whether the acquiring employer has paid remuneration with
respect to employment in excess of the limitation prescribed by
Section 930, or the limitation prescribed by Section 985, to the
individual during the calendar year, any remuneration with respect to
employment paid to the individual by the employer from whom the
property was acquired during the calendar year and prior to the
acquisition shall be considered as having been paid by the acquiring
employer. As used in this section, "remuneration" does not include
the remuneration referred to in Sections 931, 931.5, 933, 934, 935,
936, 937, 938, 938.1, and 938.3.