Section 976.5 Of Article 3. Contribution Rates From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 3.
976.5
. (a) Except as provided in subdivision (b), in addition to
other contributions required by this division, every employer, except
an employer to which subdivision (c) is applicable, may submit a
voluntary unemployment insurance contribution for the purpose of
redetermining its unemployment insurance contribution rate. No
redetermination of a contribution rate shall be made unless the
voluntary contribution is submitted as required in subdivision (c) of
Section 1110. No redetermination shall reduce an employer's
unemployment insurance contribution rate by more than three rates as
provided in Section 977.
(b) This section shall not be operative in calendar years in which
Contribution Rate Schedules E and F in Section 977 are in effect, or
in calendar years to which the emergency solvency surcharge provided
in Section 977.5 is in effect.
(c) This section does not apply to any of the following:
(1) An employer not eligible for a contribution rate other than
that provided pursuant to Section 982 or subdivision (c) of Section
977.
(2) An employer with a negative reserve account balance on the
computation date.
(3) An employer who was notified prior to September 1 of any
unpaid amount owed to the department which is not the subject of a
timely petition for reassessment pending before the appeals board on
September 30 preceding the year to which a contribution rate is
applicable.