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Section 1085 Of Article 6. Records, Reports And Contribution Payments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 6.

1085
. Every employing unit shall keep a true and accurate work record of:
  (a) All his workers and their status, i.e., employed, on layoff or leave of absence.
  (b) The wages paid by him to each worker.
  (c) Such other information as the director deems necessary to proper administration of this division.