Section 987.7 Of Article 3. Contribution Rates From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 3.
987.7
. (a) If the worker contributions required in any one month to
be made because of the receipt of cash tips and cash gratuities
exceed the wages of the worker under the control of the employer, the
worker may furnish the employer, on or before the 10th day of the
following month, or, if the amounts are estimated, on or before the
last day of the month following the calendar quarter, an amount equal
to the excess.
(b) If the worker contributions required by Section 984 with
respect to cash tips and cash gratuities exceed the amount of worker
contributions that can be collected by the employer from the wages of
the worker, the excess shall be paid by the worker, except as
provided by Section 1088.6. The worker shall pay the excess to the
department within 30 days from his or her receipt of the written
statement furnished by his or her employer pursuant to Section
1088.6. If the worker fails to pay the excess within the time
required by this subdivision, the director may make an assessment for
the excess and shall give the worker a written notice of the
assessment. Article 8 (commencing with Section 1126) with respect to
the assessment of contributions and Chapter 7 (commencing with
Section 1701) with respect to the collection of contributions shall
apply to the recovery of amounts under this subdivision.
(c) The director may offset amounts assessed pursuant to
subdivision (b) against any refund payable to the worker under
Section 1176.5 or against any amount of disability benefits to which
he or she may become entitled under Part 2 (commencing with Section
2601) within any of the following periods:
(1) The current disability benefit period.
(2) One year from the beginning date of any disability benefit
period that begins during the three-year period next succeeding the
service of notice of the assessment.