Section 938.1 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.

. "Wages" does not include any contribution, payment, or service provided by an employer which may be excluded from the gross income of an employee, his or her spouse, or his or her dependents, under the provisions of Section 120 of the Internal Revenue Code, relating to amounts received under a qualified group legal services plan.