Article 1.5. Employee of California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 1.5.
"Employee" means all of the following:
(a) Any officer of a corporation.
(b) Any individual who, under the usual common law rules
applicable in determining the employer-employee relationship, has the
status of an employee.
(c) (1) Any individual, other than an individual who is an
employee under subdivision (a) or (b), who performs services for
remuneration for any employing unit if the contract of service
contemplates that substantially all of those services are to be
performed personally by that individual either:
(A) As an agent-driver or commission-driver engaged in
distributing meat products, vegetable products, fruit products,
bakery products, beverages (other than milk), or laundry or
drycleaning services, for his or her principal.
(B) As a traveling or city salesperson, other than as an
agent-driver or commission-driver, engaged upon a full-time basis in
the solicitation on behalf of, and the transmission to, his or her
principal (except for sideline sales activities on behalf of some
other person) of orders from wholesalers, retailers, contractors, or
operators of hotels, restaurants, or other similar establishments for
merchandise for resale or supplies for use in their business
operations.
(C) As a home worker performing work, according to specifications
furnished by the person for whom the services are performed, on
materials or goods furnished by that person that are required to be
returned to that person or a person designated by him or her.
(2) An individual shall not be included in the term "employee"
under the provisions of this subdivision if that individual has a
substantial investment in facilities used in connection with the
performance of those services, other than in facilities for
transportation, or if the services are in the nature of a single
transaction not part of a continuing relationship with the employing
unit for whom the services are performed.
(d) Any individual who is an employee pursuant to Section 601.5 or
686.
(e) Any individual whose services are in subject employment
pursuant to an election for coverage under any provision of Article 4
(commencing with Section 701) of this chapter.
(f) Any member of a limited liability company that is treated as a
corporation for federal income tax purposes.
(a) "Employee" also means any individual who is an employee,
pursuant to Section 2750.5 of the Labor Code, of a person who holds
a valid state contractor's license pursuant to Chapter 9 (commencing
with Section 7000) of Division 3 of the Business and Professions
Code.
(b) When subdivision (a) does not apply, "employee" shall also
mean any individual who is an employee, pursuant to Section 2750.5 of
the Labor Code, of a person who is required to obtain a valid state
contractor's license pursuant to Chapter 9 (commencing with Section
7000) of Division 3 of the Business and Professions Code.
(a) "Employee" does not include a director of a corporation or
association performing services in his or her capacity as a
director. This section shall not apply to service included in
"employment" pursuant to Sections 605, 608, 709, and 710.
(b) "Services in his or her capacity as a director" includes
either:
(1) Presence at meetings of the board of directors, even though no
further service is performed at the meeting.
(2) Services customarily performed by directors in attending
meetings of the board of directors such as prescribing, regulating,
and guiding the policies and administration of the corporation or
association.
(c) "Services in his or her capacity as a director" does not
include services performed by a director in addition to, or other
than those described in subdivision (b) of this section. For example,
services performed as an officer of the corporation or association,
or as a member of a committee which executes the policies and
administrative decisions adopted by the board of directors such as
advisory, appraisal, auditing, credit, examining, executive, loan or
similar committees are not "services in his or her capacity as a
director".
"Employee" does not include any member of a limited liability
company that is treated as a partnership for federal income tax
purposes.