Article 2. General Definitions of California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 1. >> Article 2.

Except where the context otherwise clearly indicates, the definitions set forth in this article shall govern the construction of the provisions of this division.

"American aircraft" means an aircraft registered under the laws of the United States.

"American employer" means any of the following:
  (a) An individual who is a resident of the United States.
  (b) A partnership, if two-thirds or more of the partners are residents of the United States.
  (c) A trust, if all of the trustees are residents of the United States.
  (d) A corporation organized under the laws of the United States or of any state.
  (e) A limited liability company organized under the laws of the United States or of any state.
  (f) An Indian tribe as described by Section 3306(u) of Title 26 of the United States Code.

"American vessel" means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state.

"Appeals Board" means the California Unemployment Insurance Appeals Board.

"Authorized regulations" means regulations promulgated pursuant to the provisions of Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, as modified by the provisions of this division, and "regulation" includes the amendment or repeal of a regulation.

"Benefits" means the money payments payable to an individual, pursuant to this division, with respect to his unemployment and includes unemployment compensation benefits, federal-state extended benefits, or extended duration benefits, or disability benefits, or all of them.

"Calendar quarter" means the period of three consecutive calendar months ending on March 31st, June 30th, September 30th, or December 31st, or the equivalent thereof as may be prescribed by authorized regulations.

"Contingent fund" means the Department of Employment Development Contingent Fund.

"Benefit Audit Fund" means the Employment Development Department Benefit Audit Fund.

"Contributions" means the money payments to the Unemployment Fund, Employment Training Fund, or Unemployment Compensation Disability Fund which are required by this division.

Except as otherwise provided, "department" means the Employment Development Department, which also may be referred to as the Department of Employment Development.

"Department of Benefit Payments" or "State Department of Benefit Payments" shall be construed to refer to and mean the Employment Development Department.

Except as otherwise provided, "director" means the Director of Employment Development.

"Director of Benefit Payments" shall be construed to refer to and mean Director of Employment Development.

"Disability fund" means the "Unemployment Compensation Disability Fund."

(a) "Employing unit" means an individual or type of organization that has in its employ one or more individuals performing services for it within this state, and includes but is not limited to, the following individuals and organizations:
  (1) An individual or type of organization or public entity that elects coverage pursuant to any provision of this division.
  (2) A joint venture, partnership, association, trust, estate, joint stock company, insurance company, corporation whether domestic or foreign, limited liability company, whether domestic or foreign, community chest, fund, or foundation.
  (3) A public entity. As used in this section, "public entity" means the State of California (including the Trustees of the California State University), an instrumentality of this state (including the Regents of the University of California), a political subdivision of this state or any of its instrumentalities, a county, city, district (including the governing board of a school district or community college district, a county board of education, a county superintendent of schools, or a personnel commission of a school district or community college district that has a merit system pursuant to the Education Code), entities receiving state money to conduct county fairs and agricultural fairs pursuant to Sections 25905 and 25906 of the Government Code and that perform no other functions, a public authority, public agency, or public corporation of this state, an instrumentality of more than one of the foregoing, and an instrumentality of any of the foregoing and one or more other states or political subdivisions.
  (4) An instrumentality of the United States required to make payments under this division.
  (5) The receiver, trustee in bankruptcy, trustee or successor thereof, and the legal representative of a deceased person.
  (6) An Indian tribe as described by Section 3306(u) of Title 26 of the United States Code.
  (b) All individuals performing services within this state for an employing unit that maintains two or more separate establishments within this state shall be deemed to be employed by a single employing unit for all the purposes of this division. This subdivision does not apply to an Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code) and the subdivisions, subsidiaries, or other business enterprises wholly owned by the Indian tribe if the tribe chooses to treat those subdivisions, subsidiaries, or other business enterprises as separate business entities for the purposes of Section 803.

(a) A new employing unit shall not be created when there is an acquisition or change in the form or organization of an existing business enterprise, or severable portion thereof, and there is a continuity of control of the business enterprise.
  (b) Control of a business enterprise may occur by means of ownership of the organization conducting the business enterprise, ownership of assets necessary to conduct the business enterprise, security arrangements or lease arrangements covering assets necessary to conduct the business enterprise, or a contract when the ownership, stated arrangements or contract provide for or allow direction of the internal affairs or conduct of the business enterprise.
  (c) A continuity of control will exist if one or more persons, entities, or other organizations controlling the business enterprise remains in control of the business enterprise after an acquisition or change in form. Evidence of continuity of control shall include, but not be limited to, changes of an individual proprietorship to a corporation, partnership, limited liability company, association, or estate; a partnership to an individual proprietorship, corporation, limited liability company, association, estate, or the addition, deletion, or change of partners; a limited liability company to an individual proprietorship, partnership, corporation, association, estate, or to another limited liability company; a corporation to an individual proprietorship partnership, limited liability company, association, estate, or to another corporation or from any form to another form.
  (d) An employing unit described in subdivision (a) shall continue to be the same employer for the purposes of this code as before the acquisition or change in form.
  (e) This section shall not modify the provisions of Article 2 (commencing with Section 1731) of Chapter 7.
  (f) This section shall be subject to subdivision (e) of Section 982 and subdivision (d) of Section 1127.5.

(a) If two or more business enterprises are united by factors of control, operation, and use, the director may determine that the business enterprises are one employing unit.
  (1) Control of a business enterprise shall include, but not be limited to, ownership of a majority interest in an organization, ownership of the assets used to conduct the business enterprise of the organization, security arrangements or lease arrangements regarding the assets used to conduct the business enterprise of the organization, or contract when the ownership, stated arrangements, or contract provide for or allow operation of the business enterprise.
  (2) Operation of the business enterprise, includes, but is not limited to, management, personnel policies, operating procedures, pricing, collections, and financing of the business enterprise.
  (3) Control of two or more business enterprises shall be united if the majority interest in, or control of, each organization is in one individual, entity, association, or other organization.
  (4) Unity of operation is evidenced by central financing, accounting, and management of each business enterprise which includes, but is not limited to, common management, personnel policies, operating procedures, pricing, collections, and financing.
  (5) The use of two or more business enterprises shall be united if they share a general system of operation and the enterprises are organized for common purposes, and each is coordinated with, or is a part of, the entire operation.
  (b) This section shall be subject to subdivision (e) of Section 982 and subdivision (d) of Section 1127.5.

"Federal Unemployment Tax Act" means Chapter 23 of Subtitle C of the Internal Revenue Code of 1954, or the corresponding provisions of any other federal act into which such provisions may hereafter be incorporated.

"Public employment office" means a free public employment office or branch thereof operated by this State or maintained as a part of a state-controlled system of public employment offices.

"State" includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia, as well as each of the states of the United States.

"Unemployment compensation benefits" refers to benefits payable under Part 1 of this division.

"Unemployment compensation disability benefits" or "disability benefits" refers to money payments payable under Part 2 (commencing with Section 2601) to either of the following:
  (a) An eligible unemployed individual with respect to his or her wage losses due to unemployment as a result of illness or other disability, resulting in that individual being unavailable or unable to work.
  (b) An eligible individual with respect to his or her wage losses who is unable to work due to caring for a seriously ill or injured family member or bonding with a minor child within one year of the birth or placement of the child in connection with foster care or adoption.

"Unemployment insurance" wherever it appears in this division means "unemployment compensation."

"Unemployment Trust Fund" means the Unemployment Trust Fund established and maintained pursuant to Section 904 of the Federal Social Security Act as amended.

"United States" includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. An individual who is a citizen of the Commonwealth of Puerto Rico or the Virgin Islands (but not otherwise a citizen of the United States) shall be considered as a citizen of the United States.

"Week" means a period of seven consecutive days as prescribed by authorized regulation. Such regulation may prescribe that a week shall be deemed to be "in," "within," or "during" that benefit year which includes the greater part of such week.

"Worker contributions," "contributions by workers," "employee contributions," or "contributions by employees" mean contributions to the Disability Fund.