Section 938.3 Of Article 2. “wages,” The Basis Of The Contribution From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 2.
938.3
. "Wages" does not include any payment made, or benefit
furnished to, or for the benefit of, an employee, for any of the
following:
(a) An educational assistance program if, at the time of payment
or the furnishing, it is reasonable to believe that the employee will
be able to exclude the payment or benefit from income under Section
127 of the Internal Revenue Code.
(b) A dependent care assistance program if, at the time of payment
or the furnishing, it is reasonable to believe that the employee
will be able to exclude the payment or benefit from income under
Section 129 of the Internal Revenue Code.
(c) Any benefit provided to or on behalf of an employee if at the
time the benefit is provided it is reasonable to believe that the
employee will be able to exclude the benefit from income under
Section 74(c), 117, or 132 of the Internal Revenue Code.
(d) Any benefit under a cafeteria plan, as described in Section
125 of the Internal Revenue Code, if the benefit is excludable from
wages pursuant to any other provision of this article, except Section
930.