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Section 938 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.

938
. (a) "Wages" does not include any payment or series of payments by an employer to an employee or any of his or her dependents which is paid:
  (1) Upon or after the termination of an employee's employment relationship because of death or retirement for disability, and
  (2) Under a plan established by the employer which makes provision for his or her employees generally or a class or classes of his or her employees, or for the employees or class or classes of employees and their dependents.
  (b) This section shall not apply to any payment or series of payments which would have been paid if the employee's employment relationship had not been terminated as prescribed by this section.